FATCHA: 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.
FATCHA
Largest movements
- Cash -€19,826
down €19,826 (-94.7%), from €20,937 to €1,111
mainly Net result for the year (-€31,516) and Trade debts (-€12,259)
- Tangible fixed assets -€8,927
down €8,927 (-45.5%), from €19,623 to €10,696
of which Furniture and vehicles: -€8,141
- Receivables within one year -€5,168
down €5,168 (-28.0%), from €18,471 to €13,303
of which Trade receivables: -€5,390
- Profit (loss) carried forward -€31,516
new in 2025: -€31,516
- Trade debts -€12,259
down €12,259 (-76.9%), from €15,950 to €3,691
- Other debts +€10,523
up €10,523 (+49103.4%), from €21 to €10,544
- Tax, wage and social debts -€717
down €717 (-82.0%), from €874 to €158
- Gross operating margin -€33,366
down €33,366, from €15,257 to -€18,109
- Taxes -€1,026
down €1,026, from €1,020 to -€6
- Financial charges -€974
down €974 (-53.4%), from €1,826 to €852
- Depreciation +€935
up €935 (+8.5%), from €10,967 to €11,902
- Other operating charges +€275
up €275 (+71.6%), from €384 to €660
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 | €59,964 | €25,995 | -€33,969 | -56.6% |
| Fixed assets | 21/28 | €19,623 | €10,696 | -€8,927 | -45.5% |
| Tangible fixed assets | 22/27 | €19,623 | €10,696 | -€8,927 | -45.5% |
| Plant, machinery and equipment | 23 | €1,543 | €1,056 | -€486 | -31.5% |
| Furniture and vehicles | 24 | €15,491 | €7,351 | -€8,141 | -52.5% |
| Other tangible fixed assets | 26 | €2,589 | €2,289 | -€300 | -11.6% |
| Current assets | 29/58 | €40,341 | €15,299 | -€25,042 | -62.1% |
| Amounts receivable within one year | 40/41 | €18,471 | €13,303 | -€5,168 | -28.0% |
| Trade receivables | 40 | €17,883 | €12,492 | -€5,390 | -30.1% |
| Other amounts receivable | 41 | €588 | €811 | +€222 | +37.8% |
| Cash at bank and in hand | 54/58 | €20,937 | €1,111 | -€19,826 | -94.7% |
| Deferred charges and accrued income | 490/1 | €932 | €885 | -€48 | -5.1% |
| Total equity and liabilities | 10/49 | €59,964 | €25,995 | -€33,969 | -56.6% |
| Equity | 10/15 | €43,118 | €11,602 | -€31,516 | -73.1% |
| Contributions | 10/11 | €9,213 | €9,213 | = | 0.0% |
| Reserves | 13 | €33,905 | €33,905 | = | 0.0% |
| Distributable reserves | 133 | €33,905 | €33,905 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€31,516 | -€31,516 | |
| Amounts payable | 17/49 | €16,846 | €14,393 | -€2,453 | -14.6% |
| Amounts payable within one year | 42/48 | €16,846 | €14,393 | -€2,453 | -14.6% |
| Trade debts | 44 | €15,950 | €3,691 | -€12,259 | -76.9% |
| Suppliers | 440/4 | €15,950 | €3,691 | -€12,259 | -76.9% |
| Taxes, remuneration and social security | 45 | €874 | €158 | -€717 | -82.0% |
| Taxes | 450/3 | €874 | €158 | -€717 | -82.0% |
| Other amounts payable | 47/48 | €21 | €10,544 | +€10,523 | +49103.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,967 | €11,902 | +€935 | +8.5% |
| Other operating charges | 640/8 | €384 | €660 | +€275 | +71.6% |
| Non-recurring operating charges | 66A | €519 | - | -€519 | |
| Gross operating margin | 9900 | €15,257 | -€18,109 | -€33,366 | |
| Operating profit (loss) | 9901 | €3,386 | -€30,671 | -€34,057 | |
| Financial charges | 65/66B | €1,826 | €852 | -€974 | -53.4% |
| Recurring financial charges | 65 | €1,826 | €852 | -€974 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €1,560 | -€31,522 | -€33,083 | |
| Income taxes | 67/77 | €1,020 | -€6 | -€1,026 | |
| Profit (loss) for the period | 9904 | €540 | -€31,516 | -€32,056 | |
| Profit (loss) for the period to be appropriated | 9905 | €540 | -€31,516 | -€32,056 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.