FATO: what changed
FATO
Largest movements
- Cash +€31,038
up €31,038 (+50.8%), from €61,141 to €92,179
mainly Net result for the year (+€61,001) and Tax, wage and social debts (+€24,418)
- Receivables within one year +€29,342
up €29,342 (+151%), from €19,431 to €48,772
of which Trade receivables: +€34,505
- Tangible fixed assets +€20,290
up €20,290 (+265%), from €7,657 to €27,947
of which Furniture and vehicles: +€24,620
- Reserves +€60,487
up €60,487 (+1,441%), from €4,197 to €64,684
of which Distributable reserves: +€60,487
- Tax, wage and social debts +€24,418
up €24,418 (+1,044%), from €2,339 to €26,757
- Other debts -€2,448
down €2,448 (-4.1%), from €60,431 to €57,983
- Gross operating margin +€89,765
up €89,765 (+950%), from €9,447 to €99,213
- Taxes +€30,598
new in 2025: €30,598
- Depreciation +€2,533
up €2,533 (+58.3%), from €4,347 to €6,880
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,148 | €180,586 | +€81,437 | +82.1% |
| Fixed assets | 21/28 | €7,657 | €27,947 | +€20,290 | +265% |
| Tangible fixed assets | 22/27 | €7,657 | €27,947 | +€20,290 | +265% |
| Furniture and vehicles | 24 | €1,939 | €26,559 | +€24,620 | +1,270% |
| Other tangible fixed assets | 26 | €5,718 | €1,387 | -€4,330 | -75.7% |
| Current assets | 29/58 | €91,492 | €152,639 | +€61,148 | +66.8% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,431 | €48,772 | +€29,342 | +151% |
| Trade receivables | 40 | €7,035 | €41,539 | +€34,505 | +491% |
| Other amounts receivable | 41 | €12,396 | €7,233 | -€5,163 | -41.7% |
| Cash at bank and in hand | 54/58 | €61,141 | €92,179 | +€31,038 | +50.8% |
| Deferred charges and accrued income | 490/1 | €920 | €1,688 | +€768 | +83.5% |
| Total equity and liabilities | 10/49 | €99,148 | €180,586 | +€81,437 | +82.1% |
| Equity | 10/15 | €22,283 | €83,284 | +€61,001 | +274% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,197 | €64,684 | +€60,487 | +1,441% |
| 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 | €2,337 | €62,824 | +€60,487 | +2,588% |
| Profit (loss) carried forward | 14 | -€514 | €0 | +€514 | |
| Amounts payable | 17/49 | €76,866 | €97,302 | +€20,436 | +26.6% |
| Amounts payable within one year | 42/48 | €73,596 | €93,902 | +€20,306 | +27.6% |
| Trade debts | 44 | €10,825 | €9,161 | -€1,664 | -15.4% |
| Suppliers | 440/4 | €10,825 | €9,161 | -€1,664 | -15.4% |
| Taxes, remuneration and social security | 45 | €2,339 | €26,757 | +€24,418 | +1,044% |
| Taxes | 450/3 | €2,339 | €26,757 | +€24,418 | +1,044% |
| Other amounts payable | 47/48 | €60,431 | €57,983 | -€2,448 | -4.1% |
| Accrued charges and deferred income | 492/3 | €3,270 | €3,400 | +€130 | +4.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €637 | €0 | -€637 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,347 | €6,880 | +€2,533 | +58.3% |
| Other operating charges | 640/8 | €222 | €745 | +€523 | +235% |
| Gross operating margin | 9900 | €9,447 | €99,213 | +€89,765 | +950% |
| Operating profit (loss) | 9901 | €4,240 | €91,587 | +€87,346 | +2,060% |
| Financial income | 75/76B | €250 | €285 | +€35 | +14.1% |
| Recurring financial income | 75 | €250 | €285 | +€35 | +14.1% |
| Financial charges | 65/66B | €151 | €273 | +€121 | +80.1% |
| Recurring financial charges | 65 | €151 | €273 | +€121 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | €4,339 | €91,599 | +€87,260 | +2,011% |
| Income taxes | 67/77 | - | €30,598 | +€30,598 | |
| Profit (loss) for the period | 9904 | €4,339 | €61,001 | +€56,662 | +1,306% |
| Profit (loss) for the period to be appropriated | 9905 | €4,339 | €61,001 | +€56,662 | +1,306% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.