FAYMONVILLE: 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.
What changed
FAYMONVILLE
NACE 46.713, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€13.1m
2024 · €13.4m-€240,856
Equity
€30.6m
2024 · €27.5m+€3.1m
Cash
€1.7m
2024 · €2.7m-€982,518
Balance sheet total
€49.3m
2024 · €40.6m+€8.7m
Largest movements
Assets
- Current investments +€11.0m
up €11.0m (+73.3%), from €15.0m to €26.0m
- Stocks and contracts -€2.4m
down €2.4m (-26.6%), from €9.2m to €6.7m
of which Stocks: -€2.7m
- Cash -€982,518
down €982,518 (-36.0%), from €2.7m to €1.7m
mainly Current investments (-€11.0m) and Contributions, distributions and other (-€10.0m)
- Tangible fixed assets +€979,678
up €979,678 (+10.0%), from €9.8m to €10.8m
of which Plant, machinery and equipment: +€1.4m
Equity and liabilities
- Other debts +€5.8m
up €5.8m (+93.6%), from €6.2m to €12.0m
- Profit (loss) carried forward +€5.1m
up €5.1m (+23.7%), from €21.6m to €26.7m
- Reserves -€2.0m
down €2.0m (-39.5%), from €5.1m to €3.1m
of which Tax-exempt reserves: -€2.0m
Income statement
- Turnover +€12.7m
up €12.7m (+16.2%), from €78.4m to €91.1m
- Goods and materials +€7.8m
up €7.8m (+18.6%), from €41.9m to €49.7m
of which Purchases: +€4.6m
- Services and other goods +€1.7m
up €1.7m (+15.5%), from €10.7m to €12.3m
- Staff costs +€1.1m
up €1.1m (+12.3%), from €9.3m to €10.4m
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.
Result 2024
€13.4m
Turnover
+€12.7m
Other operating income
-€2,638
Goods and materials
-€7.8m
Services and other goods
-€1.7m
Staff costs
-€1.1m
Depreciation
-€132,531
Write-downs
-€13,768
Provisions
-€235,954
Other operating charges
-€8,037
Other operating items
-€1.9m
Financial income
-€135,727
Financial charges
-€2,409
Taxes
+€87,983
Result 2025
€13.1m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€22.6m
Investment
-€13.6m
Financing
-€10.0m
Cash 2024
€2.7m
From operations (derived)
+€22.6m
Net result for the year
+€13.1m
Depreciation
+€1.6m
Stocks and contracts
+€2.4m
Receivables within one year
-€296,311
Deferred charges and accrued income
+€153,767
Smaller working-capital items
-€58,014
Trade debts
+€179,241
Tax, wage and social debts
-€143,688
Advances received
-€211,937
Other debts
+€5.8m
Investment (derived)
-€13.6m
Investment in fixed assets (net)
-€2.6m
Current investments
-€11.0m
Financing
-€10.0m
Contributions, distributions and other
-€10.0m
Cash 2025
€1.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,621,088 | €49,315,671 | +€8.7m | +21.4% |
| Fixed assets | 21/28 | €9,835,354 | €10,815,031 | +€979,678 | +10.0% |
| Tangible fixed assets | 22/27 | €9,821,181 | €10,800,859 | +€979,678 | +10.0% |
| Land and buildings | 22 | €3,073,307 | €2,768,063 | -€305,243 | -9.9% |
| Plant, machinery and equipment | 23 | €6,216,952 | €7,642,358 | +€1.4m | +22.9% |
| Furniture and vehicles | 24 | €530,922 | €390,437 | -€140,485 | -26.5% |
| Financial fixed assets | 28 | €14,173 | €14,173 | = | 0.0% |
| Other financial fixed assets | 284/8 | €14,173 | €14,173 | = | 0.0% |
| Shares | 284 | €12,004 | €12,004 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,168 | €2,168 | = | 0.0% |
| Current assets | 29/58 | €30,785,734 | €38,500,640 | +€7.7m | +25.1% |
| Stocks and contracts in progress | 3 | €9,194,596 | €6,749,475 | -€2.4m | -26.6% |
| Stocks | 30/36 | €7,315,278 | €4,633,872 | -€2.7m | -36.7% |
| Raw materials and consumables | 30/31 | €6,247,160 | €4,594,155 | -€1.7m | -26.5% |
| Finished goods | 33 | €1,068,118 | €39,716 | -€1.0m | -96.3% |
| Contracts in progress | 37 | €1,879,317 | €2,115,604 | +€236,286 | +12.6% |
| Amounts receivable within one year | 40/41 | €3,615,428 | €3,911,739 | +€296,311 | +8.2% |
| Trade receivables | 40 | €2,651,704 | €3,696,883 | +€1.0m | +39.4% |
| Other amounts receivable | 41 | €963,724 | €214,856 | -€748,868 | -77.7% |
| Current investments | 50/53 | €15,000,000 | €26,000,000 | +€11.0m | +73.3% |
| Other investments | 51/53 | €15,000,000 | €26,000,000 | +€11.0m | +73.3% |
| Cash at bank and in hand | 54/58 | €2,729,060 | €1,746,542 | -€982,518 | -36.0% |
| Deferred charges and accrued income | 490/1 | €246,651 | €92,884 | -€153,767 | -62.3% |
| Total equity and liabilities | 10/49 | €40,621,088 | €49,315,671 | +€8.7m | +21.4% |
| Equity | 10/15 | €27,499,628 | €30,627,710 | +€3.1m | +11.4% |
| Contributions | 10/11 | €809,816 | €809,816 | = | 0.0% |
| Capital | 10 | €804,000 | €804,000 | = | 0.0% |
| Issued capital | 100 | €804,000 | €804,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,816 | €5,816 | = | 0.0% |
| Share premium | 1100/10 | €5,816 | €5,816 | = | 0.0% |
| Reserves | 13 | €5,077,670 | €3,073,710 | -€2.0m | -39.5% |
| Non-distributable reserves | 130/1 | €80,400 | €80,400 | = | 0.0% |
| Legal reserve | 130 | €80,400 | €80,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,997,270 | €2,993,310 | -€2.0m | -40.1% |
| Profit (loss) carried forward | 14 | €21,612,142 | €26,744,184 | +€5.1m | +23.7% |
| Provisions and deferred taxes | 16 | €924,397 | €893,180 | -€31,217 | -3.4% |
| Provisions for liabilities and charges | 160/5 | €924,397 | €893,180 | -€31,217 | -3.4% |
| Other liabilities and charges | 164/5 | €924,397 | €893,180 | -€31,217 | -3.4% |
| Amounts payable | 17/49 | €12,197,062 | €17,794,781 | +€5.6m | +45.9% |
| Amounts payable within one year | 42/48 | €12,151,795 | €17,776,311 | +€5.6m | +46.3% |
| Trade debts | 44 | €2,573,671 | €2,752,912 | +€179,241 | +7.0% |
| Suppliers | 440/4 | €2,573,671 | €2,752,912 | +€179,241 | +7.0% |
| Advances received on contracts in progress | 46 | €565,943 | €354,006 | -€211,937 | -37.4% |
| Taxes, remuneration and social security | 45 | €2,813,180 | €2,669,493 | -€143,688 | -5.1% |
| Taxes | 450/3 | €1,275,997 | €751,410 | -€524,587 | -41.1% |
| Remuneration and social security | 454/9 | €1,537,184 | €1,918,083 | +€380,899 | +24.8% |
| Other amounts payable | 47/48 | €6,199,000 | €11,999,900 | +€5.8m | +93.6% |
| Accrued charges and deferred income | 492/3 | €45,268 | €18,470 | -€26,798 | -59.2% |
| Operating income | 70/76A | €79,731,586 | €90,536,365 | +€10.8m | +13.6% |
| Turnover | 70 | €78,395,348 | €91,121,153 | +€12.7m | +16.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €1,010,119 | -€789,081 | -€1.8m | |
| Other operating income | 74 | €139,339 | €136,701 | -€2,638 | -1.9% |
| Non-recurring operating income | 76A | €186,780 | €67,593 | -€119,188 | -63.8% |
| Operating charges | 60/66A | €63,187,522 | €74,183,004 | +€11.0m | +17.4% |
| Goods for resale, raw materials and consumables | 60 | €41,939,981 | €49,746,989 | +€7.8m | +18.6% |
| Purchases | 600/8 | €43,412,704 | €48,015,122 | +€4.6m | +10.6% |
| Change in stocks: decrease (increase) | 609 | -€1,472,722 | €1,731,867 | +€3.2m | |
| Services and other goods | 61 | €10,685,816 | €12,343,406 | +€1.7m | +15.5% |
| Remuneration, social security and pensions | 62 | €9,251,893 | €10,386,142 | +€1.1m | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,493,639 | €1,626,169 | +€132,531 | +8.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€89,595 | -€75,827 | +€13,768 | +15.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€267,171 | -€31,217 | +€235,954 | +88.3% |
| Other operating charges | 640/8 | €172,959 | €180,996 | +€8,037 | +4.6% |
| Non-recurring operating charges | 66A | - | €6,345 | +€6,345 | |
| Operating profit (loss) | 9901 | €16,544,064 | €16,353,362 | -€190,702 | -1.2% |
| Financial income | 75/76B | €834,097 | €698,370 | -€135,727 | -16.3% |
| Recurring financial income | 75 | €834,097 | €698,370 | -€135,727 | -16.3% |
| Income from current assets | 751 | €329,589 | €194,911 | -€134,678 | -40.9% |
| Other financial income | 752/9 | €504,507 | €503,459 | -€1,049 | -0.2% |
| Financial charges | 65/66B | €14,949 | €17,358 | +€2,409 | +16.1% |
| Recurring financial charges | 65 | €14,949 | €17,358 | +€2,409 | +16.1% |
| Other financial charges | 652/9 | €14,949 | €17,358 | +€2,409 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €17,363,212 | €17,034,374 | -€328,838 | -1.9% |
| Income taxes | 67/77 | €3,994,275 | €3,906,293 | -€87,983 | -2.2% |
| Taxes | 670/3 | €3,994,275 | €3,906,293 | -€87,983 | -2.2% |
| Profit (loss) for the period | 9904 | €13,368,937 | €13,128,081 | -€240,856 | -1.8% |
| Transfer from tax-exempt reserves | 789 | €997,770 | €3,001,730 | +€2.0m | +201% |
| Transfer to tax-exempt reserves | 689 | €997,770 | €997,770 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,368,937 | €15,132,041 | +€1.8m | +13.2% |
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 25 October 2026 via checked.be.