FAYA: 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.
FAYA
Largest movements
- Financial fixed assets +€150,000
new in 2025: €150,000
- Receivables within one year +€63,996
up €63,996 (+695.8%), from €9,197 to €73,193
of which Trade receivables: +€40,646
- Cash -€51,618
down €51,618 (-97.9%), from €52,744 to €1,126
mainly Investment in fixed assets (net) (-€166,912) and Receivables within one year (-€63,996)
- Stocks and contracts +€32,362
up €32,362 (+58.7%), from €55,118 to €87,480
- Tangible fixed assets +€8,732
up €8,732 (+27.4%), from €31,918 to €40,650
of which Plant, machinery and equipment: +€11,895
- Short-term financial debts +€144,458
new in 2025: €144,458
- Debts after one year +€113,449
new in 2025: €113,449
- Other debts -€54,526
no longer reported in 2025 (was €54,526)
- Tax, wage and social debts -€10,434
down €10,434 (-49.4%), from €21,113 to €10,679
- Profit (loss) carried forward +€9,882
up €9,882 (+15.6%), from €63,338 to €73,220
- Gross operating margin -€39,790
down €39,790 (-46.5%), from €85,634 to €45,844
- Taxes -€17,371
down €17,371 (-82.3%), from €21,113 to €3,742
- Financial charges +€11,891
up €11,891 (+15635.7%), from €76 to €11,967
- Other operating charges +€8,330
new in 2025: €8,330
- Depreciation +€7,073
up €7,073 (+639.0%), from €1,107 to €8,180
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 | €148,977 | €352,448 | +€203,472 | +136.6% |
| Fixed assets | 21/28 | €31,918 | €190,650 | +€158,732 | +497.3% |
| Tangible fixed assets | 22/27 | €31,918 | €40,650 | +€8,732 | +27.4% |
| Plant, machinery and equipment | 23 | €2,095 | €13,991 | +€11,895 | +567.7% |
| Furniture and vehicles | 24 | €29,823 | €26,659 | -€3,163 | -10.6% |
| Financial fixed assets | 28 | - | €150,000 | +€150,000 | |
| Current assets | 29/58 | €117,059 | €161,799 | +€44,740 | +38.2% |
| Stocks and contracts in progress | 3 | €55,118 | €87,480 | +€32,362 | +58.7% |
| Stocks | 30/36 | €55,118 | €87,480 | +€32,362 | +58.7% |
| Amounts receivable within one year | 40/41 | €9,197 | €73,193 | +€63,996 | +695.8% |
| Trade receivables | 40 | €2,355 | €43,000 | +€40,646 | +1726.3% |
| Other amounts receivable | 41 | €6,842 | €30,193 | +€23,350 | +341.3% |
| Cash at bank and in hand | 54/58 | €52,744 | €1,126 | -€51,618 | -97.9% |
| Total equity and liabilities | 10/49 | €148,977 | €352,448 | +€203,472 | +136.6% |
| Equity | 10/15 | €73,338 | €83,220 | +€9,882 | +13.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,338 | €73,220 | +€9,882 | +15.6% |
| Amounts payable | 17/49 | €75,638 | €269,228 | +€193,590 | +255.9% |
| Amounts payable after more than one year | 17 | - | €113,449 | +€113,449 | |
| Financial debts | 170/4 | - | €113,449 | +€113,449 | |
| Amounts payable within one year | 42/48 | €75,638 | €155,779 | +€80,140 | +106.0% |
| Financial debts | 43 | - | €144,458 | +€144,458 | |
| Credit institutions | 430/8 | - | €144,458 | +€144,458 | |
| Trade debts | 44 | - | €642 | +€642 | |
| Suppliers | 440/4 | - | €642 | +€642 | |
| Taxes, remuneration and social security | 45 | €21,113 | €10,679 | -€10,434 | -49.4% |
| Taxes | 450/3 | €21,113 | €10,679 | -€10,434 | -49.4% |
| Other amounts payable | 47/48 | €54,526 | - | -€54,526 | |
| Remuneration, social security and pensions | 62 | - | €4,658 | +€4,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,107 | €8,180 | +€7,073 | +639.0% |
| Other operating charges | 640/8 | - | €8,330 | +€8,330 | |
| Gross operating margin | 9900 | €85,634 | €45,844 | -€39,790 | -46.5% |
| Operating profit (loss) | 9901 | €84,527 | €24,676 | -€59,851 | -70.8% |
| Financial income | 75/76B | - | €915 | +€915 | |
| Recurring financial income | 75 | - | €915 | +€915 | |
| Financial charges | 65/66B | €76 | €11,967 | +€11,891 | +15635.7% |
| Recurring financial charges | 65 | €76 | €11,967 | +€11,891 | +15635.7% |
| Profit (loss) for the period before taxes | 9903 | €84,451 | €13,624 | -€70,827 | -83.9% |
| Income taxes | 67/77 | €21,113 | €3,742 | -€17,371 | -82.3% |
| Profit (loss) for the period | 9904 | €63,338 | €9,882 | -€53,457 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,338 | €9,882 | -€53,457 | -84.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.