FAYANA: 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.
FAYANA
Largest movements
- Tangible fixed assets +€166,510
up €166,510 (+2281.5%), from €7,298 to €173,808
of which Plant, machinery and equipment: +€151,532
- Cash -€152,937
down €152,937 (-80.2%), from €190,802 to €37,864
mainly Investment in fixed assets (net) (-€237,355) and Net result for the year (-€50,344)
- Intangible fixed assets +€63,362
up €63,362, from €0 to €63,362
- Receivables within one year +€19,691
up €19,691 (+50.5%), from €39,022 to €58,713
- Debts after one year +€165,000
new in 2025: €165,000
- Reserves -€45,611
down €45,611 (-28.1%), from €162,275 to €116,664
- Tax, wage and social debts -€13,024
down €13,024 (-91.7%), from €14,206 to €1,182
of which Remuneration and social security: -€11,757
- Profit (loss) carried forward -€4,733
down €4,733 (-100.0%), from €4,733 to €0
- Gross operating margin -€387,832
down €387,832, from €343,636 to -€44,196
- Staff costs -€274,167
down €274,167, from €267,331 to -€6,836
- Financial income -€9,673
down €9,673 (-100.0%), from €9,677 to €4
- Depreciation +€5,183
up €5,183 (+225.3%), from €2,300 to €7,483
- Financial charges -€5,002
down €5,002 (-56.8%), from €8,809 to €3,807
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 | €241,816 | €343,370 | +€101,554 | +42.0% |
| Fixed assets | 21/28 | €7,298 | €237,170 | +€229,872 | +3149.6% |
| Intangible fixed assets | 21 | €0 | €63,362 | +€63,362 | |
| Tangible fixed assets | 22/27 | €7,298 | €173,808 | +€166,510 | +2281.5% |
| Land and buildings | 22 | - | €16,747 | +€16,747 | |
| Plant, machinery and equipment | 23 | €0 | €151,532 | +€151,532 | |
| Furniture and vehicles | 24 | €7,298 | €5,529 | -€1,769 | -24.2% |
| Current assets | 29/58 | €234,518 | €106,200 | -€128,318 | -54.7% |
| Stocks and contracts in progress | 3 | €0 | €2,446 | +€2,446 | |
| Stocks | 30/36 | €0 | €2,446 | +€2,446 | |
| Amounts receivable within one year | 40/41 | €39,022 | €58,713 | +€19,691 | +50.5% |
| Other amounts receivable | 41 | €39,022 | €58,713 | +€19,691 | +50.5% |
| Cash at bank and in hand | 54/58 | €190,802 | €37,864 | -€152,937 | -80.2% |
| Deferred charges and accrued income | 490/1 | €4,694 | €7,177 | +€2,483 | +52.9% |
| Total equity and liabilities | 10/49 | €241,816 | €343,370 | +€101,554 | +42.0% |
| Equity | 10/15 | €217,008 | €166,664 | -€50,344 | -23.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €162,275 | €116,664 | -€45,611 | -28.1% |
| Distributable reserves | 133 | €162,275 | €116,664 | -€45,611 | -28.1% |
| Profit (loss) carried forward | 14 | €4,733 | €0 | -€4,733 | -100.0% |
| Amounts payable | 17/49 | €24,808 | €176,706 | +€151,898 | +612.3% |
| Amounts payable after more than one year | 17 | - | €165,000 | +€165,000 | |
| Financial debts | 170/4 | - | €165,000 | +€165,000 | |
| Amounts payable within one year | 42/48 | €23,902 | €9,452 | -€14,450 | -60.5% |
| Trade debts | 44 | €9,696 | €8,270 | -€1,426 | -14.7% |
| Suppliers | 440/4 | €9,696 | €8,270 | -€1,426 | -14.7% |
| Taxes, remuneration and social security | 45 | €14,206 | €1,182 | -€13,024 | -91.7% |
| Taxes | 450/3 | €1,300 | €33 | -€1,267 | -97.5% |
| Remuneration and social security | 454/9 | €12,906 | €1,149 | -€11,757 | -91.1% |
| Accrued charges and deferred income | 492/3 | €906 | €2,254 | +€1,348 | +148.8% |
| Remuneration, social security and pensions | 62 | €267,331 | -€6,836 | -€274,167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,300 | €7,483 | +€5,183 | +225.3% |
| Other operating charges | 640/8 | €1,259 | €1,425 | +€166 | +13.2% |
| Non-recurring operating charges | 66A | €65,493 | €0 | -€65,493 | -100.0% |
| Gross operating margin | 9900 | €343,636 | -€44,196 | -€387,832 | |
| Operating profit (loss) | 9901 | €7,253 | -€46,267 | -€53,521 | |
| Financial income | 75/76B | €9,677 | €4 | -€9,673 | -100.0% |
| Recurring financial income | 75 | €9,677 | €4 | -€9,673 | -100.0% |
| Financial charges | 65/66B | €8,809 | €3,807 | -€5,002 | -56.8% |
| Recurring financial charges | 65 | €8,809 | €3,807 | -€5,002 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €8,121 | -€50,070 | -€58,191 | |
| Income taxes | 67/77 | -€2,558 | €274 | +€2,832 | |
| Profit (loss) for the period | 9904 | €10,679 | -€50,344 | -€61,023 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,679 | -€50,344 | -€61,023 |
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 11 October 2026 via checked.be.