FAURIS: 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.
FAURIS
Largest movements
- Tangible fixed assets -€12,116
down €12,116 (-26.2%), from €46,248 to €34,132
of which Furniture and vehicles: -€11,508
- Cash -€3,398
down €3,398 (-53.2%), from €6,390 to €2,991
mainly Debts after one year (-€10,394) and Net result for the year (-€8,986)
- Deferred charges and accrued income +€1,204
up €1,204, from €0 to €1,204
- Debts after one year -€10,394
down €10,394 (-31.8%), from €32,646 to €22,251
- Profit (loss) carried forward -€8,986
down €8,986 (-213.0%), from -€4,220 to -€13,206
- Trade debts +€6,068
up €6,068 (+188.2%), from €3,224 to €9,292
- Accrued charges and deferred income -€3,321
down €3,321 (-100.0%), from €3,321 to €0
- Tax, wage and social debts +€1,195
up €1,195 (+57.6%), from €2,076 to €3,272
of which Remuneration and social security: +€3,084
- Gross operating margin -€12,176
down €12,176 (-62.0%), from €19,632 to €7,456
- Financial income +€350
up €350 (+85456.1%), from €0 to €351
- Financial charges -€222
down €222 (-5.4%), from €4,146 to €3,924
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 | €59,548 | €45,055 | -€14,493 | -24.3% |
| Fixed assets | 21/28 | €46,611 | €34,495 | -€12,116 | -26.0% |
| Tangible fixed assets | 22/27 | €46,248 | €34,132 | -€12,116 | -26.2% |
| Plant, machinery and equipment | 23 | €608 | €0 | -€608 | -100.0% |
| Furniture and vehicles | 24 | €45,639 | €34,132 | -€11,508 | -25.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €12,938 | €10,560 | -€2,377 | -18.4% |
| Amounts receivable within one year | 40/41 | €6,548 | €6,365 | -€183 | -2.8% |
| Trade receivables | 40 | €5,775 | €0 | -€5,775 | -100.0% |
| Other amounts receivable | 41 | €773 | €6,365 | +€5,592 | +723.3% |
| Cash at bank and in hand | 54/58 | €6,390 | €2,991 | -€3,398 | -53.2% |
| Deferred charges and accrued income | 490/1 | €0 | €1,204 | +€1,204 | |
| Total equity and liabilities | 10/49 | €59,548 | €45,055 | -€14,493 | -24.3% |
| Equity | 10/15 | €8,180 | -€806 | -€8,986 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,220 | -€13,206 | -€8,986 | -213.0% |
| Amounts payable | 17/49 | €51,368 | €45,861 | -€5,507 | -10.7% |
| Amounts payable after more than one year | 17 | €32,646 | €22,251 | -€10,394 | -31.8% |
| Financial debts | 170/4 | €32,646 | €22,251 | -€10,394 | -31.8% |
| Amounts payable within one year | 42/48 | €15,401 | €23,610 | +€8,209 | +53.3% |
| Current portion of amounts payable after more than one year | 42 | €9,935 | €10,394 | +€459 | +4.6% |
| Financial debts | 43 | - | €651 | +€651 | |
| Other loans | 439 | - | €651 | +€651 | |
| Trade debts | 44 | €3,224 | €9,292 | +€6,068 | +188.2% |
| Suppliers | 440/4 | €3,224 | €9,292 | +€6,068 | +188.2% |
| Taxes, remuneration and social security | 45 | €2,076 | €3,272 | +€1,195 | +57.6% |
| Taxes | 450/3 | €2,076 | €188 | -€1,888 | -90.9% |
| Remuneration and social security | 454/9 | €0 | €3,084 | +€3,084 | |
| Other amounts payable | 47/48 | €165 | €0 | -€165 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,321 | €0 | -€3,321 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,201 | €12,116 | -€85 | -0.7% |
| Other operating charges | 640/8 | €557 | €565 | +€8 | +1.5% |
| Gross operating margin | 9900 | €19,632 | €7,456 | -€12,176 | -62.0% |
| Operating profit (loss) | 9901 | €6,874 | -€5,225 | -€12,099 | |
| Financial income | 75/76B | €0 | €351 | +€350 | +85456.1% |
| Recurring financial income | 75 | €0 | €351 | +€350 | +85456.1% |
| Financial charges | 65/66B | €4,146 | €3,924 | -€222 | -5.4% |
| Recurring financial charges | 65 | €4,146 | €3,924 | -€222 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €2,728 | -€8,798 | -€11,526 | |
| Income taxes | 67/77 | €204 | €188 | -€16 | -8.0% |
| Profit (loss) for the period | 9904 | €2,524 | -€8,986 | -€11,510 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,524 | -€8,986 | -€11,510 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.