Favresse Diagnostics: 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.
Favresse Diagnostics
Largest movements
- Cash -€107,533
down €107,533 (-31.3%), from €343,827 to €236,294
mainly Contributions, distributions and other (-€302,355) and Other debts (-€140,469)
- Receivables within one year -€36,783
down €36,783 (-20.5%), from €179,407 to €142,624
of which Trade receivables: -€33,742
- Intangible fixed assets -€16,434
down €16,434 (-33.4%), from €49,266 to €32,833
- Other debts -€140,469
down €140,469 (-28.5%), from €492,924 to €352,455
- Debts after one year -€20,563
down €20,563 (-49.8%), from €41,320 to €20,757
- Gross operating margin +€87,730
up €87,730 (+27.0%), from €325,385 to €413,115
- Taxes +€20,602
up €20,602 (+28.5%), from €72,198 to €92,800
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 | €581,546 | €418,707 | -€162,839 | -28.0% |
| Fixed assets | 21/28 | €55,171 | €37,350 | -€17,822 | -32.3% |
| Intangible fixed assets | 21 | €49,266 | €32,833 | -€16,434 | -33.4% |
| Tangible fixed assets | 22/27 | €5,905 | €4,517 | -€1,388 | -23.5% |
| Furniture and vehicles | 24 | €2,414 | €1,752 | -€662 | -27.4% |
| Other tangible fixed assets | 26 | €3,491 | €2,765 | -€726 | -20.8% |
| Current assets | 29/58 | €526,375 | €381,357 | -€145,017 | -27.6% |
| Amounts receivable within one year | 40/41 | €179,407 | €142,624 | -€36,783 | -20.5% |
| Trade receivables | 40 | €176,366 | €142,624 | -€33,742 | -19.1% |
| Other amounts receivable | 41 | €3,041 | - | -€3,041 | |
| Cash at bank and in hand | 54/58 | €343,827 | €236,294 | -€107,533 | -31.3% |
| Deferred charges and accrued income | 490/1 | €3,140 | €2,440 | -€701 | -22.3% |
| Total equity and liabilities | 10/49 | €581,546 | €418,707 | -€162,839 | -28.0% |
| Equity | 10/15 | €1,102 | €1,655 | +€553 | +50.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102 | €655 | +€553 | +541% |
| Amounts payable | 17/49 | €580,443 | €417,051 | -€163,392 | -28.1% |
| Amounts payable after more than one year | 17 | €41,320 | €20,757 | -€20,563 | -49.8% |
| Financial debts | 170/4 | €41,320 | €20,757 | -€20,563 | -49.8% |
| Amounts payable within one year | 42/48 | €538,766 | €396,159 | -€142,607 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €22,060 | €22,268 | +€208 | +0.9% |
| Trade debts | 44 | €320 | €2,006 | +€1,686 | +527% |
| Suppliers | 440/4 | €320 | €2,006 | +€1,686 | +527% |
| Taxes, remuneration and social security | 45 | €23,463 | €19,431 | -€4,032 | -17.2% |
| Taxes | 450/3 | €23,463 | €19,431 | -€4,032 | -17.2% |
| Other amounts payable | 47/48 | €492,924 | €352,455 | -€140,469 | -28.5% |
| Accrued charges and deferred income | 492/3 | €358 | €135 | -€222 | -62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,767 | €18,407 | +€639 | +3.6% |
| Other operating charges | 640/8 | €731 | €753 | +€23 | +3.1% |
| Gross operating margin | 9900 | €325,385 | €413,115 | +€87,730 | +27.0% |
| Operating profit (loss) | 9901 | €306,887 | €393,955 | +€87,068 | +28.4% |
| Financial income | 75/76B | €3,629 | €2,399 | -€1,230 | -33.9% |
| Recurring financial income | 75 | €3,629 | €2,399 | -€1,230 | -33.9% |
| Financial charges | 65/66B | €838 | €646 | -€192 | -22.9% |
| Recurring financial charges | 65 | €838 | €646 | -€192 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €309,678 | €395,708 | +€86,030 | +27.8% |
| Income taxes | 67/77 | €72,198 | €92,800 | +€20,602 | +28.5% |
| Profit (loss) for the period | 9904 | €237,481 | €302,908 | +€65,428 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €237,481 | €302,908 | +€65,428 | +27.6% |
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 15 October 2026 via checked.be.