FAYS TRANS: 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.
FAYS TRANS
Largest movements
- Receivables within one year +€35,017
up €35,017 (+35.5%), from €98,734 to €133,751
of which Trade receivables: +€29,818
- Cash -€31,975
down €31,975 (-35.8%), from €89,296 to €57,320
mainly Receivables within one year (-€35,017) and Contributions, distributions and other (-€27,647)
- Other debts -€25,020
down €25,020 (-50.0%), from €50,000 to €24,980
- Trade debts +€16,471
up €16,471 (+39.4%), from €41,805 to €58,275
- Profit (loss) carried forward +€12,012
up €12,012 (+40.3%), from €29,822 to €41,835
- Reserves -€10,000
down €10,000 (-84.3%), from €11,860 to €1,860
of which Distributable reserves: -€10,000
- Tax, wage and social debts +€7,842
up €7,842 (+17.7%), from €44,404 to €52,246
of which Taxes: +€5,834
- Staff costs +€97,389
up €97,389 (+53.1%), from €183,280 to €280,669
- Gross operating margin +€81,463
up €81,463 (+24.8%), from €328,219 to €409,681
- Taxes +€21,306
up €21,306 (+291%), from €7,316 to €28,622
- Other operating charges +€11,855
up €11,855 (+22.1%), from €53,726 to €65,581
- Depreciation -€5,160
down €5,160 (-56.4%), from €9,145 to €3,985
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 | €205,491 | €206,797 | +€1,306 | +0.6% |
| Fixed assets | 21/28 | €17,461 | €15,725 | -€1,736 | -9.9% |
| Tangible fixed assets | 22/27 | €8,191 | €6,455 | -€1,736 | -21.2% |
| Furniture and vehicles | 24 | €8,191 | €6,455 | -€1,736 | -21.2% |
| Financial fixed assets | 28 | €9,270 | €9,270 | = | 0.0% |
| Current assets | 29/58 | €188,030 | €191,072 | +€3,042 | +1.6% |
| Amounts receivable within one year | 40/41 | €98,734 | €133,751 | +€35,017 | +35.5% |
| Trade receivables | 40 | €98,073 | €127,891 | +€29,818 | +30.4% |
| Other amounts receivable | 41 | €661 | €5,860 | +€5,199 | +786% |
| Cash at bank and in hand | 54/58 | €89,296 | €57,320 | -€31,975 | -35.8% |
| Total equity and liabilities | 10/49 | €205,491 | €206,797 | +€1,306 | +0.6% |
| Equity | 10/15 | €60,282 | €62,295 | +€2,012 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €11,860 | €1,860 | -€10,000 | -84.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €29,822 | €41,835 | +€12,012 | +40.3% |
| Amounts payable | 17/49 | €145,208 | €144,502 | -€707 | -0.5% |
| Amounts payable after more than one year | 17 | €9,000 | €9,000 | = | 0.0% |
| Other amounts payable | 178/9 | €9,000 | €9,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €136,208 | €135,502 | -€707 | -0.5% |
| Trade debts | 44 | €41,805 | €58,275 | +€16,471 | +39.4% |
| Suppliers | 440/4 | €41,805 | €58,275 | +€16,471 | +39.4% |
| Taxes, remuneration and social security | 45 | €44,404 | €52,246 | +€7,842 | +17.7% |
| Taxes | 450/3 | €26,806 | €32,640 | +€5,834 | +21.8% |
| Remuneration and social security | 454/9 | €17,598 | €19,606 | +€2,008 | +11.4% |
| Other amounts payable | 47/48 | €50,000 | €24,980 | -€25,020 | -50.0% |
| Remuneration, social security and pensions | 62 | €183,280 | €280,669 | +€97,389 | +53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,145 | €3,985 | -€5,160 | -56.4% |
| Other operating charges | 640/8 | €53,726 | €65,581 | +€11,855 | +22.1% |
| Gross operating margin | 9900 | €328,219 | €409,681 | +€81,463 | +24.8% |
| Operating profit (loss) | 9901 | €82,068 | €59,447 | -€22,621 | -27.6% |
| Financial income | 75/76B | €1 | €12 | +€11 | +1,107% |
| Recurring financial income | 75 | €1 | €12 | +€11 | +1,107% |
| Financial charges | 65/66B | €1,285 | €1,177 | -€107 | -8.4% |
| Recurring financial charges | 65 | €1,285 | €1,177 | -€107 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €80,784 | €58,281 | -€22,503 | -27.9% |
| Income taxes | 67/77 | €7,316 | €28,622 | +€21,306 | +291% |
| Profit (loss) for the period | 9904 | €73,468 | €29,660 | -€43,809 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,468 | €29,660 | -€43,809 | -59.6% |
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 18 October 2026 via checked.be.