FAY AUTO: 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.
FAY AUTO
Largest movements
- Cash +€81,635
up €81,635 (+100.4%), from €81,281 to €162,917
mainly Net result for the year (+€79,012) and Stocks and contracts (+€33,250)
- Stocks and contracts -€33,250
no longer reported in 2025 (was €33,250)
- Tangible fixed assets +€21,951
new in 2025: €21,951
of which Furniture and vehicles: +€17,792
- Receivables within one year +€10,661
up €10,661 (+92.9%), from €11,480 to €22,141
of which Other amounts receivable: +€15,886
- Profit (loss) carried forward +€79,012
up €79,012 (+95.1%), from €83,111 to €162,123
- Purchases and services +€351,192
new in 2025: €351,192
- Taxes +€5,627
up €5,627 (+20.3%), from €27,743 to €33,370
- Gross operating margin +€2,823
up €2,823 (+2.5%), from €111,921 to €114,744
- Depreciation +€1,584
new in 2025: €1,584
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 | €129,404 | €210,497 | +€81,093 | +62.7% |
| Fixed assets | 21/28 | €3,000 | €24,951 | +€21,951 | +731.7% |
| Tangible fixed assets | 22/27 | - | €21,951 | +€21,951 | |
| Furniture and vehicles | 24 | - | €17,792 | +€17,792 | |
| Other tangible fixed assets | 26 | - | €4,159 | +€4,159 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €126,404 | €185,546 | +€59,142 | +46.8% |
| Stocks and contracts in progress | 3 | €33,250 | - | -€33,250 | |
| Stocks | 30/36 | €33,250 | - | -€33,250 | |
| Amounts receivable within one year | 40/41 | €11,480 | €22,141 | +€10,661 | +92.9% |
| Trade receivables | 40 | €11,392 | €6,167 | -€5,225 | -45.9% |
| Other amounts receivable | 41 | €89 | €15,974 | +€15,886 | +17948.2% |
| Cash at bank and in hand | 54/58 | €81,281 | €162,917 | +€81,635 | +100.4% |
| Deferred charges and accrued income | 490/1 | €393 | €488 | +€95 | +24.2% |
| Total equity and liabilities | 10/49 | €129,404 | €210,497 | +€81,093 | +62.7% |
| Equity | 10/15 | €83,361 | €162,373 | +€79,012 | +94.8% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,111 | €162,123 | +€79,012 | +95.1% |
| Amounts payable | 17/49 | €46,043 | €48,124 | +€2,081 | +4.5% |
| Amounts payable within one year | 42/48 | €46,043 | €48,124 | +€2,081 | +4.5% |
| Trade debts | 44 | €5,552 | €5,458 | -€94 | -1.7% |
| Suppliers | 440/4 | €5,552 | €5,458 | -€94 | -1.7% |
| Advances received on contracts in progress | 46 | - | €254 | +€254 | |
| Taxes, remuneration and social security | 45 | €40,492 | €42,412 | +€1,920 | +4.7% |
| Taxes | 450/3 | €40,492 | €42,412 | +€1,920 | +4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €351,192 | +€351,192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,584 | +€1,584 | |
| Other operating charges | 640/8 | €890 | €520 | -€370 | -41.6% |
| Gross operating margin | 9900 | €111,921 | €114,744 | +€2,823 | +2.5% |
| Operating profit (loss) | 9901 | €111,031 | €112,640 | +€1,609 | +1.4% |
| Financial income | 75/76B | €0 | €3 | +€3 | +16850.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +16850.0% |
| Financial charges | 65/66B | €177 | €262 | +€84 | +47.6% |
| Recurring financial charges | 65 | €177 | €262 | +€84 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €110,854 | €112,382 | +€1,528 | +1.4% |
| Income taxes | 67/77 | €27,743 | €33,370 | +€5,627 | +20.3% |
| Profit (loss) for the period | 9904 | €83,111 | €79,012 | -€4,099 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,111 | €79,012 | -€4,099 | -4.9% |
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 12 October 2026 via checked.be.