FAYOS FERRER srl: 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.
FAYOS FERRER srl
Largest movements
- Tangible fixed assets +€372,872
up €372,872 (+140%), from €266,772 to €639,644
of which Other tangible fixed assets: +€318,807
- Deferred charges and accrued income +€24,577
up €24,577 (+200%), from €12,305 to €36,882
- Debts after one year +€281,217
up €281,217 (+125%), from €224,600 to €505,817
- Current portion of long-term debt +€53,237
up €53,237 (+593%), from €8,980 to €62,217
- Trade debts +€52,969
up €52,969 (+142%), from €37,200 to €90,168
- Other debts +€8,213
up €8,213 (+20.8%), from €39,471 to €47,685
- Gross operating margin +€123,779
up €123,779 (+52.6%), from €235,161 to €358,940
- Staff costs +€50,306
up €50,306 (+59.0%), from €85,300 to €135,606
- Financial charges +€47,687
up €47,687 (+75.1%), from €63,491 to €111,178
- Other operating charges +€13,792
up €13,792 (+690%), from €1,998 to €15,790
- Depreciation +€4,566
up €4,566 (+13.4%), from €34,165 to €38,731
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €402,817 | €802,190 | +€399,373 | +99.1% |
| Fixed assets | 21/28 | €268,427 | €641,299 | +€372,872 | +139% |
| Tangible fixed assets | 22/27 | €266,772 | €639,644 | +€372,872 | +140% |
| Land and buildings | 22 | €207,552 | €196,151 | -€11,401 | -5.5% |
| Plant, machinery and equipment | 23 | €1,000 | - | -€1,000 | |
| Furniture and vehicles | 24 | €26,415 | €92,881 | +€66,466 | +252% |
| Other tangible fixed assets | 26 | €31,805 | €350,612 | +€318,807 | +1,002% |
| Financial fixed assets | 28 | €1,655 | €1,655 | = | 0.0% |
| Current assets | 29/58 | €134,390 | €160,891 | +€26,501 | +19.7% |
| Amounts receivable within one year | 40/41 | €85,050 | €82,351 | -€2,699 | -3.2% |
| Other amounts receivable | 41 | €85,050 | €82,351 | -€2,699 | -3.2% |
| Cash at bank and in hand | 54/58 | €37,035 | €41,658 | +€4,623 | +12.5% |
| Deferred charges and accrued income | 490/1 | €12,305 | €36,882 | +€24,577 | +200% |
| Total equity and liabilities | 10/49 | €402,817 | €802,190 | +€399,373 | +99.1% |
| Equity | 10/15 | €78,669 | €78,669 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €73,669 | €73,669 | = | 0.0% |
| Distributable reserves | 133 | €73,669 | €73,669 | = | 0.0% |
| Amounts payable | 17/49 | €324,148 | €723,521 | +€399,373 | +123% |
| Amounts payable after more than one year | 17 | €224,600 | €505,817 | +€281,217 | +125% |
| Financial debts | 170/4 | €224,600 | €505,817 | +€281,217 | +125% |
| Amounts payable within one year | 42/48 | €99,548 | €217,704 | +€118,156 | +119% |
| Current portion of amounts payable after more than one year | 42 | €8,980 | €62,217 | +€53,237 | +593% |
| Trade debts | 44 | €37,200 | €90,168 | +€52,969 | +142% |
| Suppliers | 440/4 | €37,200 | €90,168 | +€52,969 | +142% |
| Taxes, remuneration and social security | 45 | €13,897 | €17,634 | +€3,737 | +26.9% |
| Remuneration and social security | 454/9 | €13,897 | €17,634 | +€3,737 | +26.9% |
| Other amounts payable | 47/48 | €39,471 | €47,685 | +€8,213 | +20.8% |
| Remuneration, social security and pensions | 62 | €85,300 | €135,606 | +€50,306 | +59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,165 | €38,731 | +€4,566 | +13.4% |
| Other operating charges | 640/8 | €1,998 | €15,790 | +€13,792 | +690% |
| Gross operating margin | 9900 | €235,161 | €358,940 | +€123,779 | +52.6% |
| Operating profit (loss) | 9901 | €113,698 | €168,813 | +€55,115 | +48.5% |
| Financial income | 75/76B | €2,552 | €4,675 | +€2,123 | +83.2% |
| Recurring financial income | 75 | €2,552 | €4,675 | +€2,123 | +83.2% |
| Financial charges | 65/66B | €63,491 | €111,178 | +€47,687 | +75.1% |
| Recurring financial charges | 65 | €63,491 | €111,178 | +€47,687 | +75.1% |
| Profit (loss) for the period before taxes | 9903 | €52,759 | €62,310 | +€9,551 | +18.1% |
| Income taxes | 67/77 | €13,288 | €14,625 | +€1,337 | +10.1% |
| Profit (loss) for the period | 9904 | €39,471 | €47,685 | +€8,213 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,471 | €47,685 | +€8,213 | +20.8% |
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 28 October 2026 via checked.be.