Fayne: 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.
Fayne
Largest movements
- Tangible fixed assets -€96,545
down €96,545 (-83.7%), from €115,409 to €18,864
- Receivables within one year +€63,746
up €63,746 (+826.7%), from €7,711 to €71,457
of which Trade receivables: +€68,013
- Cash +€3,444
up €3,444 (+752.1%), from €458 to €3,902
mainly Investment in fixed assets (net) (+€94,130) and Other debts (+€48,104)
- Trade debts -€98,826
down €98,826 (-84.0%), from €117,675 to €18,849
- Other debts +€48,104
up €48,104 (+2487.3%), from €1,934 to €50,038
- Tax, wage and social debts +€22,938
up €22,938 (+153.2%), from €14,973 to €37,911
of which Taxes: +€21,899
- Profit (loss) carried forward -€8,521
down €8,521 (-100.0%), from €8,521 to €0
- Short-term financial debts +€8,370
new in 2025: €8,370
- Gross operating margin +€43,134
up €43,134 (+293.8%), from €14,683 to €57,816
- Taxes +€9,616
up €9,616 (+180.4%), from €5,330 to €14,947
- Depreciation +€2,141
up €2,141 (+782.1%), from €274 to €2,415
- Other operating charges -€715
down €715 (-46.3%), from €1,543 to €828
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 | €184,399 | €156,463 | -€27,936 | -15.1% |
| Fixed assets | 21/28 | €115,409 | €18,864 | -€96,545 | -83.7% |
| Tangible fixed assets | 22/27 | €115,409 | €18,864 | -€96,545 | -83.7% |
| Furniture and vehicles | 24 | €115,409 | €18,864 | -€96,545 | -83.7% |
| Current assets | 29/58 | €68,990 | €137,599 | +€68,609 | +99.4% |
| Amounts receivable after more than one year | 29 | €59,000 | €59,000 | = | 0.0% |
| Other amounts receivable | 291 | €59,000 | €59,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,711 | €71,457 | +€63,746 | +826.7% |
| Trade receivables | 40 | €0 | €68,013 | +€68,013 | |
| Other amounts receivable | 41 | €7,711 | €3,444 | -€4,267 | -55.3% |
| Cash at bank and in hand | 54/58 | €458 | €3,902 | +€3,444 | +752.1% |
| Deferred charges and accrued income | 490/1 | €1,821 | €3,241 | +€1,420 | +78.0% |
| Total equity and liabilities | 10/49 | €184,399 | €156,463 | -€27,936 | -15.1% |
| Equity | 10/15 | €49,817 | €41,296 | -€8,521 | -17.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,296 | €36,296 | = | 0.0% |
| Distributable reserves | 133 | €36,296 | €36,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,521 | €0 | -€8,521 | -100.0% |
| Amounts payable | 17/49 | €134,582 | €115,167 | -€19,415 | -14.4% |
| Amounts payable within one year | 42/48 | €134,582 | €115,167 | -€19,415 | -14.4% |
| Financial debts | 43 | - | €8,370 | +€8,370 | |
| Credit institutions | 430/8 | - | €8,370 | +€8,370 | |
| Trade debts | 44 | €117,675 | €18,849 | -€98,826 | -84.0% |
| Suppliers | 440/4 | €117,675 | €18,849 | -€98,826 | -84.0% |
| Taxes, remuneration and social security | 45 | €14,973 | €37,911 | +€22,938 | +153.2% |
| Taxes | 450/3 | €14,973 | €36,872 | +€21,899 | +146.3% |
| Remuneration and social security | 454/9 | €0 | €1,038 | +€1,038 | |
| Other amounts payable | 47/48 | €1,934 | €50,038 | +€48,104 | +2487.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €274 | €2,415 | +€2,141 | +782.1% |
| Other operating charges | 640/8 | €1,543 | €828 | -€715 | -46.3% |
| Gross operating margin | 9900 | €14,683 | €57,816 | +€43,134 | +293.8% |
| Operating profit (loss) | 9901 | €12,866 | €54,573 | +€41,707 | +324.2% |
| Financial income | 75/76B | €1,573 | €1,670 | +€97 | +6.2% |
| Recurring financial income | 75 | €1,573 | €1,670 | +€97 | +6.2% |
| Financial charges | 65/66B | €587 | €206 | -€381 | -64.9% |
| Recurring financial charges | 65 | €587 | €206 | -€381 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €13,852 | €56,037 | +€42,185 | +304.5% |
| Income taxes | 67/77 | €5,330 | €14,947 | +€9,616 | +180.4% |
| Profit (loss) for the period | 9904 | €8,521 | €41,090 | +€32,569 | +382.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,521 | €41,090 | +€32,569 | +382.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.