LA FARIGOULE: 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 FARIGOULE
Largest movements
- Cash +€24,823
up €24,823 (+53.1%), from €46,768 to €71,591
mainly Depreciation (+€22,314) and Net result for the year (+€19,715)
- Tangible fixed assets -€22,314
down €22,314 (-15.3%), from €146,031 to €123,717
of which Land and buildings: -€17,886
- Deferred charges and accrued income -€14,000
down €14,000 (-19.4%), from €72,107 to €58,107
- Stocks and contracts -€7,850
down €7,850 (-29.7%), from €26,449 to €18,599
- Debts after one year -€54,405
down €54,405 (-41.3%), from €131,710 to €77,304
of which Financial debts: -€54,405
- Profit (loss) carried forward +€19,715
up €19,715 (+94.0%), from €20,977 to €40,692
- Tax, wage and social debts +€8,085
up €8,085 (+39.4%), from €20,508 to €28,592
of which Taxes: +€13,528
- Advances received -€5,159
no longer reported in 2025 (was €5,159)
- Other debts +€5,050
up €5,050 (+13.7%), from €36,793 to €41,843
- Gross operating margin +€28,150
up €28,150 (+41.9%), from €67,113 to €95,262
- Other operating charges +€15,597
up €15,597 (+196%), from €7,978 to €23,574
- Staff costs -€8,421
down €8,421 (-26.9%), from €31,326 to €22,904
- Taxes +€3,146
up €3,146 (+98.2%), from €3,204 to €6,350
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 | €303,507 | €282,002 | -€21,505 | -7.1% |
| Fixed assets | 21/28 | €146,528 | €124,214 | -€22,314 | -15.2% |
| Tangible fixed assets | 22/27 | €146,031 | €123,717 | -€22,314 | -15.3% |
| Land and buildings | 22 | €107,313 | €89,428 | -€17,886 | -16.7% |
| Plant, machinery and equipment | 23 | €11,863 | €9,994 | -€1,868 | -15.7% |
| Furniture and vehicles | 24 | €3,628 | €2,397 | -€1,231 | -33.9% |
| Other tangible fixed assets | 26 | €23,227 | €21,897 | -€1,330 | -5.7% |
| Financial fixed assets | 28 | €497 | €497 | = | 0.0% |
| Current assets | 29/58 | €156,979 | €157,789 | +€810 | +0.5% |
| Stocks and contracts in progress | 3 | €26,449 | €18,599 | -€7,850 | -29.7% |
| Stocks | 30/36 | €26,449 | €18,599 | -€7,850 | -29.7% |
| Amounts receivable within one year | 40/41 | €11,655 | €9,491 | -€2,164 | -18.6% |
| Trade receivables | 40 | €10,000 | €9,491 | -€509 | -5.1% |
| Other amounts receivable | 41 | €1,655 | - | -€1,655 | |
| Cash at bank and in hand | 54/58 | €46,768 | €71,591 | +€24,823 | +53.1% |
| Deferred charges and accrued income | 490/1 | €72,107 | €58,107 | -€14,000 | -19.4% |
| Total equity and liabilities | 10/49 | €303,507 | €282,002 | -€21,505 | -7.1% |
| Equity | 10/15 | €39,577 | €59,292 | +€19,715 | +49.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,977 | €40,692 | +€19,715 | +94.0% |
| Amounts payable | 17/49 | €263,930 | €222,711 | -€41,219 | -15.6% |
| Amounts payable after more than one year | 17 | €131,710 | €77,304 | -€54,405 | -41.3% |
| Financial debts | 170/4 | €129,560 | €75,154 | -€54,405 | -42.0% |
| Other amounts payable | 178/9 | €2,150 | €2,150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €131,685 | €145,406 | +€13,721 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €51,680 | €54,405 | +€2,725 | +5.3% |
| Trade debts | 44 | €17,545 | €20,565 | +€3,021 | +17.2% |
| Suppliers | 440/4 | €17,545 | €20,565 | +€3,021 | +17.2% |
| Advances received on contracts in progress | 46 | €5,159 | - | -€5,159 | |
| Taxes, remuneration and social security | 45 | €20,508 | €28,592 | +€8,085 | +39.4% |
| Taxes | 450/3 | €3,292 | €16,820 | +€13,528 | +411% |
| Remuneration and social security | 454/9 | €17,215 | €11,772 | -€5,443 | -31.6% |
| Other amounts payable | 47/48 | €36,793 | €41,843 | +€5,050 | +13.7% |
| Accrued charges and deferred income | 492/3 | €535 | - | -€535 | |
| Non-recurring operating income | 76A | - | €9,935 | +€9,935 | |
| Remuneration, social security and pensions | 62 | €31,326 | €22,904 | -€8,421 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,314 | €22,314 | = | 0.0% |
| Other operating charges | 640/8 | €7,978 | €23,574 | +€15,597 | +196% |
| Gross operating margin | 9900 | €67,113 | €95,262 | +€28,150 | +41.9% |
| Operating profit (loss) | 9901 | €5,495 | €26,470 | +€20,974 | +382% |
| Financial income | 75/76B | €3,500 | €3,500 | = | 0.0% |
| Recurring financial income | 75 | €3,500 | €3,500 | = | 0.0% |
| Financial charges | 65/66B | €4,681 | €3,905 | -€776 | -16.6% |
| Recurring financial charges | 65 | €4,681 | €3,905 | -€776 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €4,314 | €26,065 | +€21,750 | +504% |
| Income taxes | 67/77 | €3,204 | €6,350 | +€3,146 | +98.2% |
| Profit (loss) for the period | 9904 | €1,110 | €19,715 | +€18,604 | +1,676% |
| Profit (loss) for the period to be appropriated | 9905 | €1,110 | €19,715 | +€18,604 | +1,676% |
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 20 October 2026 via checked.be.