LA FARANDOLE: 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.
LA FARANDOLE
Largest movements
- Cash -€39,552
down €39,552 (-21.2%), from €186,359 to €146,807
mainly Net result for the year (-€22,462) and Receivables within one year (-€19,094)
- Receivables within one year +€19,094
up €19,094 (+149%), from €12,789 to €31,883
of which Other amounts receivable: +€17,019
- Profit (loss) carried forward -€22,462
down €22,462 (-15.6%), from €144,276 to €121,814
- Staff costs +€26,894
up €26,894 (+8.3%), from €324,637 to €351,531
- Gross operating margin -€3,564
down €3,564 (-1.1%), from €335,344 to €331,780
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 | €206,034 | €185,050 | -€20,984 | -10.2% |
| Fixed assets | 21/28 | €3,453 | €2,906 | -€547 | -15.8% |
| Tangible fixed assets | 22/27 | €3,453 | €2,906 | -€547 | -15.8% |
| Plant, machinery and equipment | 23 | €1,498 | €2,906 | +€1,408 | +94.0% |
| Furniture and vehicles | 24 | €1,955 | - | -€1,955 | |
| Current assets | 29/58 | €202,581 | €182,144 | -€20,437 | -10.1% |
| Amounts receivable within one year | 40/41 | €12,789 | €31,883 | +€19,094 | +149% |
| Trade receivables | 40 | €3,043 | €5,118 | +€2,075 | +68.2% |
| Other amounts receivable | 41 | €9,746 | €26,765 | +€17,019 | +175% |
| Cash at bank and in hand | 54/58 | €186,359 | €146,807 | -€39,552 | -21.2% |
| Deferred charges and accrued income | 490/1 | €3,433 | €3,454 | +€21 | +0.6% |
| Total equity and liabilities | 10/49 | €206,034 | €185,050 | -€20,984 | -10.2% |
| Equity | 10/15 | €145,598 | €123,136 | -€22,462 | -15.4% |
| Contributions | 10/11 | €1,322 | €1,322 | = | 0.0% |
| Capital | 10 | €1,322 | €1,322 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,276 | €121,814 | -€22,462 | -15.6% |
| Amounts payable | 17/49 | €60,436 | €61,914 | +€1,478 | +2.4% |
| Amounts payable within one year | 42/48 | €60,436 | €61,914 | +€1,478 | +2.4% |
| Trade debts | 44 | €981 | €1,412 | +€431 | +43.9% |
| Suppliers | 440/4 | €981 | €1,412 | +€431 | +43.9% |
| Taxes, remuneration and social security | 45 | €49,941 | €50,091 | +€150 | +0.3% |
| Taxes | 450/3 | €5,364 | €3,401 | -€1,963 | -36.6% |
| Remuneration and social security | 454/9 | €44,577 | €46,690 | +€2,113 | +4.7% |
| Non-recurring operating income | 76A | €2 | - | -€2 | |
| Remuneration, social security and pensions | 62 | €324,637 | €351,531 | +€26,894 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,453 | €2,666 | +€213 | +8.7% |
| Other operating charges | 640/8 | €968 | €932 | -€36 | -3.7% |
| Non-recurring operating charges | 66A | €27 | - | -€27 | |
| Gross operating margin | 9900 | €335,344 | €331,780 | -€3,564 | -1.1% |
| Operating profit (loss) | 9901 | €7,259 | -€23,349 | -€30,608 | |
| Financial income | 75/76B | €522 | €973 | +€451 | +86.4% |
| Recurring financial income | 75 | €522 | €973 | +€451 | +86.4% |
| Financial charges | 65/66B | €101 | €86 | -€15 | -14.9% |
| Recurring financial charges | 65 | €101 | €86 | -€15 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €7,680 | -€22,462 | -€30,142 | |
| Profit (loss) for the period | 9904 | €7,680 | -€22,462 | -€30,142 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,680 | -€22,462 | -€30,142 |
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.