FAUSTEIN: 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.
FAUSTEIN
Largest movements
- Tangible fixed assets -€1,990
down €1,990 (-49.2%), from €4,044 to €2,054
of which Furniture and vehicles: -€1,103
- Stocks and contracts +€1,731
up €1,731 (+169.0%), from €1,024 to €2,755
- Cash -€1,362
down €1,362 (-72.9%), from €1,869 to €507
mainly Tax, wage and social debts (-€3,918) and Short-term financial debts (-€2,193)
- Receivables within one year +€1,343
up €1,343 (+4.3%), from €31,583 to €32,926
- Deferred charges and accrued income +€775
up €775 (+968.8%), from €80 to €855
- Accrued charges and deferred income +€4,663
up €4,663 (+266.2%), from €1,752 to €6,415
- Tax, wage and social debts -€3,918
down €3,918 (-50.7%), from €7,732 to €3,814
- Trade debts +€2,195
up €2,195 (+26.7%), from €8,223 to €10,418
- Short-term financial debts -€2,193
down €2,193 (-49.8%), from €4,404 to €2,211
- Gross operating margin +€7,725
up €7,725, from -€4,441 to €3,284
- Financial charges -€1,052
down €1,052 (-46.6%), from €2,257 to €1,205
- Financial income +€218
up €218 (+12.8%), from €1,707 to €1,925
- Taxes +€116
up €116 (+70.7%), from €164 to €280
- Other operating charges +€100
up €100 (+5.3%), from €1,884 to €1,984
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,780 | €39,277 | +€497 | +1.3% |
| Fixed assets | 21/28 | €4,224 | €2,234 | -€1,990 | -47.1% |
| Tangible fixed assets | 22/27 | €4,044 | €2,054 | -€1,990 | -49.2% |
| Plant, machinery and equipment | 23 | €1,153 | €266 | -€887 | -76.9% |
| Furniture and vehicles | 24 | €2,891 | €1,788 | -€1,103 | -38.2% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €34,556 | €37,043 | +€2,487 | +7.2% |
| Stocks and contracts in progress | 3 | €1,024 | €2,755 | +€1,731 | +169.0% |
| Stocks | 30/36 | €1,024 | €2,755 | +€1,731 | +169.0% |
| Amounts receivable within one year | 40/41 | €31,583 | €32,926 | +€1,343 | +4.3% |
| Other amounts receivable | 41 | €31,583 | €32,926 | +€1,343 | +4.3% |
| Cash at bank and in hand | 54/58 | €1,869 | €507 | -€1,362 | -72.9% |
| Deferred charges and accrued income | 490/1 | €80 | €855 | +€775 | +968.8% |
| Total equity and liabilities | 10/49 | €38,780 | €39,277 | +€497 | +1.3% |
| Equity | 10/15 | €16,669 | €16,419 | -€250 | -1.5% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €1,880 | €1,880 | = | 0.0% |
| Distributable reserves | 133 | €1,880 | €1,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,011 | -€4,261 | -€250 | -6.2% |
| Amounts payable | 17/49 | €22,111 | €22,858 | +€747 | +3.4% |
| Amounts payable within one year | 42/48 | €20,359 | €16,443 | -€3,916 | -19.2% |
| Financial debts | 43 | €4,404 | €2,211 | -€2,193 | -49.8% |
| Credit institutions | 430/8 | €4,404 | €2,211 | -€2,193 | -49.8% |
| Trade debts | 44 | €8,223 | €10,418 | +€2,195 | +26.7% |
| Suppliers | 440/4 | €8,223 | €10,418 | +€2,195 | +26.7% |
| Taxes, remuneration and social security | 45 | €7,732 | €3,814 | -€3,918 | -50.7% |
| Taxes | 450/3 | €7,732 | €3,814 | -€3,918 | -50.7% |
| Accrued charges and deferred income | 492/3 | €1,752 | €6,415 | +€4,663 | +266.2% |
| Non-recurring operating income | 76A | - | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,005 | €1,990 | -€15 | -0.7% |
| Other operating charges | 640/8 | €1,884 | €1,984 | +€100 | +5.3% |
| Gross operating margin | 9900 | -€4,441 | €3,284 | +€7,725 | |
| Operating profit (loss) | 9901 | -€8,330 | -€690 | +€7,640 | +91.7% |
| Financial income | 75/76B | €1,707 | €1,925 | +€218 | +12.8% |
| Recurring financial income | 75 | €1,707 | €1,925 | +€218 | +12.8% |
| Financial charges | 65/66B | €2,257 | €1,205 | -€1,052 | -46.6% |
| Recurring financial charges | 65 | €2,257 | €1,205 | -€1,052 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,880 | €30 | +€8,910 | |
| Income taxes | 67/77 | €164 | €280 | +€116 | +70.7% |
| Profit (loss) for the period | 9904 | -€9,044 | -€250 | +€8,794 | +97.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,044 | -€250 | +€8,794 | +97.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.