FARYA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FARYA
Largest movements
- Cash +€5,481
up €5,481 (+51.1%), from €10,733 to €16,215
mainly Net result for the year (+€9,737) and Other debts (+€9,157)
- Tangible fixed assets -€2,867
down €2,867 (-64.2%), from €4,464 to €1,597
of which Furniture and vehicles: -€2,335
- Receivables within one year -€2,733
down €2,733 (-7.9%), from €34,784 to €32,052
of which Trade receivables: -€2,500
- Other debts +€9,157
up €9,157 (+3907.2%), from €234 to €9,391
- Tax, wage and social debts -€5,622
down €5,622 (-47.0%), from €11,970 to €6,348
of which Taxes: -€4,867
- Trade debts -€3,803
down €3,803 (-15.6%), from €24,447 to €20,644
- Gross operating margin +€39,309
up €39,309, from -€21,699 to €17,610
- Taxes -€2,707
down €2,707 (-79.8%), from €3,393 to €686
- Depreciation -€1,363
down €1,363 (-31.3%), from €4,349 to €2,986
- Financial charges -€1,144
down €1,144 (-85.2%), from €1,342 to €198
- Other operating charges +€691
up €691 (+20.9%), from €3,312 to €4,003
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,310 | €50,079 | -€231 | -0.5% |
| Formation expenses | 20 | €119 | - | -€119 | |
| Fixed assets | 21/28 | €4,464 | €1,597 | -€2,867 | -64.2% |
| Tangible fixed assets | 22/27 | €4,464 | €1,597 | -€2,867 | -64.2% |
| Plant, machinery and equipment | 23 | €2,129 | €1,597 | -€532 | -25.0% |
| Furniture and vehicles | 24 | €2,335 | - | -€2,335 | |
| Current assets | 29/58 | €45,728 | €48,482 | +€2,754 | +6.0% |
| Amounts receivable within one year | 40/41 | €34,784 | €32,052 | -€2,733 | -7.9% |
| Trade receivables | 40 | €33,976 | €31,477 | -€2,500 | -7.4% |
| Other amounts receivable | 41 | €808 | €575 | -€233 | -28.8% |
| Cash at bank and in hand | 54/58 | €10,733 | €16,215 | +€5,481 | +51.1% |
| Deferred charges and accrued income | 490/1 | €210 | €216 | +€6 | +2.9% |
| Total equity and liabilities | 10/49 | €50,310 | €50,079 | -€231 | -0.5% |
| Equity | 10/15 | €13,659 | €13,696 | +€37 | +0.3% |
| Profit (loss) carried forward | 14 | €13,659 | €13,696 | +€37 | +0.3% |
| Amounts payable | 17/49 | €36,651 | €36,383 | -€268 | -0.7% |
| Amounts payable within one year | 42/48 | €36,651 | €36,383 | -€268 | -0.7% |
| Trade debts | 44 | €24,447 | €20,644 | -€3,803 | -15.6% |
| Suppliers | 440/4 | €24,447 | €20,644 | -€3,803 | -15.6% |
| Taxes, remuneration and social security | 45 | €11,970 | €6,348 | -€5,622 | -47.0% |
| Taxes | 450/3 | €7,666 | €2,799 | -€4,867 | -63.5% |
| Remuneration and social security | 454/9 | €4,304 | €3,549 | -€755 | -17.5% |
| Other amounts payable | 47/48 | €234 | €9,391 | +€9,157 | +3907.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,349 | €2,986 | -€1,363 | -31.3% |
| Other operating charges | 640/8 | €3,312 | €4,003 | +€691 | +20.9% |
| Gross operating margin | 9900 | -€21,699 | €17,610 | +€39,309 | |
| Operating profit (loss) | 9901 | -€29,359 | €10,621 | +€39,980 | |
| Financial income | 75/76B | €116 | - | -€116 | |
| Recurring financial income | 75 | €116 | - | -€116 | |
| Financial charges | 65/66B | €1,342 | €198 | -€1,144 | -85.2% |
| Recurring financial charges | 65 | €1,342 | €198 | -€1,144 | -85.2% |
| Profit (loss) for the period before taxes | 9903 | -€30,586 | €10,422 | +€41,008 | |
| Income taxes | 67/77 | €3,393 | €686 | -€2,707 | -79.8% |
| Profit (loss) for the period | 9904 | -€33,979 | €9,737 | +€43,715 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,979 | €9,737 | +€43,715 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.