FASANO: what changed
Two financial 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.
FASANO
Largest movements
- Tangible fixed assets +€20,078
up €20,078 (+339.4%), from €5,915 to €25,993
of which Furniture and vehicles: +€20,326
- Stocks and contracts -€11,539
down €11,539 (-26.6%), from €43,411 to €31,872
- Cash -€6,185
down €6,185 (-14.2%), from €43,639 to €37,455
mainly Investment in fixed assets (net) (-€24,364) and Net result for the year (-€19,230)
- Receivables within one year +€1,799
up €1,799 (+8.2%), from €21,898 to €23,697
of which Trade receivables: +€1,900
- Deferred charges and accrued income +€1,294
up €1,294 (+47.8%), from €2,709 to €4,003
- Profit (loss) carried forward -€19,230
down €19,230, from €2 to -€19,228
- Debts after one year +€17,446
new in 2025: €17,446
- Tax, wage and social debts -€8,162
down €8,162 (-73.7%), from €11,069 to €2,908
- Other debts +€7,740
new in 2025: €7,740
- Trade debts +€3,747
up €3,747 (+201.0%), from €1,864 to €5,611
- Turnover -€70,866
down €70,866 (-27.1%), from €261,466 to €190,600
- Gross operating margin -€54,272
down €54,272, from €41,693 to -€12,579
- Purchases and services -€20,846
down €20,846 (-8.9%), from €233,750 to €212,904
- Taxes -€9,950
down €9,950 (-98.4%), from €10,115 to €165
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 | €117,573 | €123,020 | +€5,447 | +4.6% |
| Fixed assets | 21/28 | €5,915 | €25,993 | +€20,078 | +339.4% |
| Tangible fixed assets | 22/27 | €5,915 | €25,993 | +€20,078 | +339.4% |
| Plant, machinery and equipment | 23 | €1,837 | €1,589 | -€248 | -13.5% |
| Furniture and vehicles | 24 | €4,078 | €24,404 | +€20,326 | +498.4% |
| Current assets | 29/58 | €111,658 | €97,027 | -€14,631 | -13.1% |
| Stocks and contracts in progress | 3 | €43,411 | €31,872 | -€11,539 | -26.6% |
| Stocks | 30/36 | €43,411 | €31,872 | -€11,539 | -26.6% |
| Amounts receivable within one year | 40/41 | €21,898 | €23,697 | +€1,799 | +8.2% |
| Trade receivables | 40 | €9,035 | €10,935 | +€1,900 | +21.0% |
| Other amounts receivable | 41 | €12,863 | €12,762 | -€101 | -0.8% |
| Cash at bank and in hand | 54/58 | €43,639 | €37,455 | -€6,185 | -14.2% |
| Deferred charges and accrued income | 490/1 | €2,709 | €4,003 | +€1,294 | +47.8% |
| Total equity and liabilities | 10/49 | €117,573 | €123,020 | +€5,447 | +4.6% |
| Equity | 10/15 | €101,242 | €82,012 | -€19,230 | -19.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,640 | €82,640 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €80,780 | €80,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2 | -€19,228 | -€19,230 | |
| Amounts payable | 17/49 | €16,332 | €41,008 | +€24,676 | +151.1% |
| Amounts payable after more than one year | 17 | - | €17,446 | +€17,446 | |
| Financial debts | 170/4 | - | €17,446 | +€17,446 | |
| Amounts payable within one year | 42/48 | €15,944 | €20,250 | +€4,306 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €3,011 | €3,992 | +€981 | +32.6% |
| Trade debts | 44 | €1,864 | €5,611 | +€3,747 | +201.0% |
| Suppliers | 440/4 | €1,864 | €5,611 | +€3,747 | +201.0% |
| Taxes, remuneration and social security | 45 | €11,069 | €2,908 | -€8,162 | -73.7% |
| Taxes | 450/3 | €11,069 | €2,908 | -€8,162 | -73.7% |
| Other amounts payable | 47/48 | - | €7,740 | +€7,740 | |
| Accrued charges and deferred income | 492/3 | €387 | €3,311 | +€2,924 | +754.9% |
| Turnover | 70 | €261,466 | €190,600 | -€70,866 | -27.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €233,750 | €212,904 | -€20,846 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,704 | €4,287 | -€1,418 | -24.9% |
| Other operating charges | 640/8 | €1,045 | €1,244 | +€199 | +19.0% |
| Gross operating margin | 9900 | €41,693 | -€12,579 | -€54,272 | |
| Operating profit (loss) | 9901 | €34,944 | -€18,109 | -€53,053 | |
| Financial income | 75/76B | €457 | €666 | +€209 | +45.7% |
| Recurring financial income | 75 | €457 | €666 | +€209 | +45.7% |
| Financial charges | 65/66B | €2,264 | €1,622 | -€642 | -28.4% |
| Recurring financial charges | 65 | €2,264 | €1,622 | -€642 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €33,137 | -€19,065 | -€52,202 | |
| Income taxes | 67/77 | €10,115 | €165 | -€9,950 | -98.4% |
| Profit (loss) for the period | 9904 | €23,022 | -€19,230 | -€42,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,022 | -€19,230 | -€42,252 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.