FATISARA: 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.
FATISARA
Largest movements
- Receivables within one year +€55,887
up €55,887 (+15,228%), from €367 to €56,254
of which Trade receivables: +€50,897
- Deferred charges and accrued income -€34,047
no longer reported in 2025 (was €34,047)
- Tangible fixed assets +€21,106
up €21,106 (+4.1%), from €520,763 to €541,869
of which Furniture and vehicles: +€49,675
- Debts after one year +€31,065
up €31,065 (+6.1%), from €509,367 to €540,432
of which Other amounts payable: +€55,000
- Other debts +€6,868
up €6,868 (+87.2%), from €7,876 to €14,744
- Gross operating margin -€10,226
down €10,226 (-22.7%), from €45,051 to €34,825
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 | €562,196 | €602,751 | +€40,555 | +7.2% |
| Fixed assets | 21/28 | €520,763 | €541,869 | +€21,106 | +4.1% |
| Tangible fixed assets | 22/27 | €520,763 | €541,869 | +€21,106 | +4.1% |
| Land and buildings | 22 | €520,763 | €492,194 | -€28,569 | -5.5% |
| Furniture and vehicles | 24 | - | €49,675 | +€49,675 | |
| Current assets | 29/58 | €41,433 | €60,882 | +€19,449 | +46.9% |
| Amounts receivable within one year | 40/41 | €367 | €56,254 | +€55,887 | +15,228% |
| Trade receivables | 40 | - | €50,897 | +€50,897 | |
| Other amounts receivable | 41 | €367 | €5,357 | +€4,990 | +1,360% |
| Cash at bank and in hand | 54/58 | €7,019 | €4,628 | -€2,391 | -34.1% |
| Deferred charges and accrued income | 490/1 | €34,047 | - | -€34,047 | |
| Total equity and liabilities | 10/49 | €562,196 | €602,751 | +€40,555 | +7.2% |
| Equity | 10/15 | €19,723 | €16,903 | -€2,820 | -14.3% |
| Contributions | 10/11 | €57,500 | €57,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,777 | -€40,597 | -€2,820 | -7.5% |
| Amounts payable | 17/49 | €542,473 | €585,848 | +€43,375 | +8.0% |
| Amounts payable after more than one year | 17 | €509,367 | €540,432 | +€31,065 | +6.1% |
| Financial debts | 170/4 | €419,367 | €395,432 | -€23,935 | -5.7% |
| Other amounts payable | 178/9 | €90,000 | €145,000 | +€55,000 | +61.1% |
| Amounts payable within one year | 42/48 | €32,038 | €44,349 | +€12,311 | +38.4% |
| Current portion of amounts payable after more than one year | 42 | €23,477 | €23,935 | +€458 | +2.0% |
| Trade debts | 44 | €685 | €1,410 | +€725 | +106% |
| Suppliers | 440/4 | €685 | €1,410 | +€725 | +106% |
| Taxes, remuneration and social security | 45 | - | €4,260 | +€4,260 | |
| Taxes | 450/3 | - | €4,260 | +€4,260 | |
| Other amounts payable | 47/48 | €7,876 | €14,744 | +€6,868 | +87.2% |
| Accrued charges and deferred income | 492/3 | €1,068 | €1,067 | -€1 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,568 | €28,605 | +€37 | +0.1% |
| Other operating charges | 640/8 | €220 | - | -€220 | |
| Gross operating margin | 9900 | €45,051 | €34,825 | -€10,226 | -22.7% |
| Operating profit (loss) | 9901 | €16,263 | €6,220 | -€10,043 | -61.8% |
| Financial charges | 65/66B | €9,488 | €9,040 | -€448 | -4.7% |
| Recurring financial charges | 65 | €9,488 | €9,040 | -€448 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €6,775 | -€2,820 | -€9,595 | |
| Profit (loss) for the period | 9904 | €6,775 | -€2,820 | -€9,595 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,775 | -€2,820 | -€9,595 |
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 19 October 2026 via checked.be.