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
- Cash -€44,637
down €44,637 (-29.0%), from €153,714 to €109,077
mainly Net result for the year (-€28,268) and Receivables within one year (-€27,564)
- Receivables within one year +€27,564
up €27,564 (+91.6%), from €30,092 to €57,656
of which Trade receivables: +€39,152
- Tangible fixed assets -€19,161
down €19,161 (-20.5%), from €93,315 to €74,154
of which Furniture and vehicles: -€20,938
- Profit (loss) carried forward -€28,268
down €28,268 (-12.5%), from €226,727 to €198,458
- Tax, wage and social debts -€10,294
down €10,294 (-34.5%), from €29,826 to €19,532
- Gross operating margin -€47,884
down €47,884, from €44,676 to -€3,208
- Taxes -€5,485
down €5,485 (-100.0%), from €5,485 to €0
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.
Derived cash bridge
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 | €277,121 | €240,887 | -€36,234 | -13.1% |
| Fixed assets | 21/28 | €93,315 | €74,154 | -€19,161 | -20.5% |
| Tangible fixed assets | 22/27 | €93,315 | €74,154 | -€19,161 | -20.5% |
| Plant, machinery and equipment | 23 | €3,193 | €4,970 | +€1,777 | +55.7% |
| Furniture and vehicles | 24 | €90,122 | €69,184 | -€20,938 | -23.2% |
| Current assets | 29/58 | €183,805 | €166,733 | -€17,073 | -9.3% |
| Amounts receivable within one year | 40/41 | €30,092 | €57,656 | +€27,564 | +91.6% |
| Trade receivables | 40 | - | €39,152 | +€39,152 | |
| Other amounts receivable | 41 | €30,092 | €18,504 | -€11,588 | -38.5% |
| Cash at bank and in hand | 54/58 | €153,714 | €109,077 | -€44,637 | -29.0% |
| Total equity and liabilities | 10/49 | €277,121 | €240,887 | -€36,234 | -13.1% |
| Equity | 10/15 | €245,868 | €217,599 | -€28,268 | -11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €541 | €541 | = | 0.0% |
| Distributable reserves | 133 | €541 | €541 | = | 0.0% |
| Profit (loss) carried forward | 14 | €226,727 | €198,458 | -€28,268 | -12.5% |
| Amounts payable | 17/49 | €31,253 | €23,288 | -€7,966 | -25.5% |
| Amounts payable within one year | 42/48 | €31,253 | €23,288 | -€7,966 | -25.5% |
| Trade debts | 44 | €1,428 | €3,756 | +€2,328 | +163% |
| Suppliers | 440/4 | €1,428 | €3,756 | +€2,328 | +163% |
| Taxes, remuneration and social security | 45 | €29,826 | €19,532 | -€10,294 | -34.5% |
| Taxes | 450/3 | €29,826 | €19,532 | -€10,294 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,383 | €22,235 | -€148 | -0.7% |
| Other operating charges | 640/8 | €2,844 | €3,148 | +€304 | +10.7% |
| Gross operating margin | 9900 | €44,676 | -€3,208 | -€47,884 | |
| Operating profit (loss) | 9901 | €19,449 | -€28,591 | -€48,040 | |
| Financial income | 75/76B | €541 | €628 | +€87 | +16.1% |
| Recurring financial income | 75 | €541 | €628 | +€87 | +16.1% |
| Financial charges | 65/66B | €154 | €306 | +€152 | +98.7% |
| Recurring financial charges | 65 | €154 | €306 | +€152 | +98.7% |
| Profit (loss) for the period before taxes | 9903 | €19,837 | -€28,268 | -€48,105 | |
| Income taxes | 67/77 | €5,485 | €0 | -€5,485 | -100.0% |
| Profit (loss) for the period | 9904 | €14,352 | -€28,268 | -€42,620 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,352 | -€28,268 | -€42,620 |
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 14 October 2026 via checked.be.