FNA COMPANY: what changed
What changed
FNA COMPANY
filed annual accounts (NBB)
Net result for the year
€13,918
2024 · €14,891-€974
Equity
€74,776
2024 · €61,106+€13,670
Cash
€3,781
2024 · €3,436+€345
Balance sheet total
€345,679
2024 · €360,546-€14,868
Largest movements
Assets
- Tangible fixed assets -€14,736
down €14,736 (-4.1%), from €355,983 to €341,247
Equity and liabilities
- Debts after one year -€27,838
down €27,838 (-19.0%), from €146,895 to €119,057
- Profit (loss) carried forward +€13,670
up €13,670 (+98.4%), from -€13,894 to -€224
Income statement
- Depreciation +€2,674
up €2,674 (+20.5%), from €13,025 to €15,699
- Financial charges -€1,188
down €1,188 (-16.9%), from €7,039 to €5,851
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€14,891
Gross operating margin
+€150
Depreciation
-€2,674
Other operating charges
+€362
Financial charges
+€1,188
Result 2025
€13,918
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€28,142
Investment
-€963
Financing
-€26,834
Cash 2024
€3,436
From operations (derived)
+€28,142
Net result for the year
+€13,918
Depreciation
+€15,699
Deferred charges and accrued income
+€477
Trade debts
-€1,951
Investment (derived)
-€963
Investment in fixed assets (net)
-€963
Financing
-€26,834
Debts after one year
-€27,838
Current portion of long-term debt
+€1,251
Contributions, distributions and other
-€247
Cash 2025
€3,781
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,546 | €345,679 | -€14,868 | -4.1% |
| Fixed assets | 21/28 | €355,983 | €341,247 | -€14,736 | -4.1% |
| Tangible fixed assets | 22/27 | €355,983 | €341,247 | -€14,736 | -4.1% |
| Land and buildings | 22 | €355,983 | €341,247 | -€14,736 | -4.1% |
| Current assets | 29/58 | €4,563 | €4,432 | -€132 | -2.9% |
| Amounts receivable within one year | 40/41 | €152 | €152 | = | 0.0% |
| Other amounts receivable | 41 | €152 | €152 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,436 | €3,781 | +€345 | +10.0% |
| Deferred charges and accrued income | 490/1 | €976 | €499 | -€477 | -48.9% |
| Total equity and liabilities | 10/49 | €360,546 | €345,679 | -€14,868 | -4.1% |
| Equity | 10/15 | €61,106 | €74,776 | +€13,670 | +22.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,894 | -€224 | +€13,670 | +98.4% |
| Amounts payable | 17/49 | €299,441 | €270,902 | -€28,538 | -9.5% |
| Amounts payable after more than one year | 17 | €146,895 | €119,057 | -€27,838 | -19.0% |
| Financial debts | 170/4 | €146,895 | €119,057 | -€27,838 | -19.0% |
| Amounts payable within one year | 42/48 | €152,545 | €151,846 | -€700 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €26,587 | €27,838 | +€1,251 | +4.7% |
| Trade debts | 44 | €1,951 | €0 | -€1,951 | -100% |
| Suppliers | 440/4 | €1,951 | €0 | -€1,951 | -100% |
| Other amounts payable | 47/48 | €124,007 | €124,007 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,025 | €15,699 | +€2,674 | +20.5% |
| Other operating charges | 640/8 | €1,260 | €899 | -€362 | -28.7% |
| Gross operating margin | 9900 | €36,216 | €36,366 | +€150 | +0.4% |
| Operating profit (loss) | 9901 | €21,930 | €19,768 | -€2,162 | -9.9% |
| Financial charges | 65/66B | €7,039 | €5,851 | -€1,188 | -16.9% |
| Recurring financial charges | 65 | €7,039 | €5,851 | -€1,188 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €14,891 | €13,918 | -€974 | -6.5% |
| Profit (loss) for the period | 9904 | €14,891 | €13,918 | -€974 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,891 | €13,918 | -€974 | -6.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.