D-FACCTO: 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.
D-FACCTO
Largest movements
- Receivables within one year +€94,250
up €94,250 (+136.6%), from €69,000 to €163,250
of which Trade receivables: +€64,000
- Tangible fixed assets -€48,182
down €48,182 (-8.2%), from €585,265 to €537,083
of which Land and buildings: -€45,641
- Debts after one year -€126,400
down €126,400 (-38.4%), from €328,800 to €202,400
- Reserves +€93,181
up €93,181 (+284.9%), from €32,711 to €125,892
- Other debts +€45,000
up €45,000 (+16.9%), from €266,000 to €311,000
- Tax, wage and social debts +€25,745
up €25,745 (+173.1%), from €14,877 to €40,622
- Gross operating margin +€96,566
up €96,566 (+70.5%), from €136,883 to €233,449
- Taxes +€25,559
up €25,559 (+172.9%), from €14,781 to €40,340
- Financial charges +€7,151
up €7,151 (+128.7%), from €5,557 to €12,708
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.
Cash bridge derived
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 | €673,435 | €711,433 | +€37,998 | +5.6% |
| Fixed assets | 21/28 | €585,265 | €537,083 | -€48,182 | -8.2% |
| Tangible fixed assets | 22/27 | €585,265 | €537,083 | -€48,182 | -8.2% |
| Land and buildings | 22 | €573,871 | €528,230 | -€45,641 | -8.0% |
| Plant, machinery and equipment | 23 | €1,269 | €997 | -€272 | -21.4% |
| Furniture and vehicles | 24 | €10,125 | €7,856 | -€2,269 | -22.4% |
| Current assets | 29/58 | €88,170 | €174,350 | +€86,180 | +97.7% |
| Amounts receivable within one year | 40/41 | €69,000 | €163,250 | +€94,250 | +136.6% |
| Trade receivables | 40 | €24,000 | €88,000 | +€64,000 | +266.7% |
| Other amounts receivable | 41 | €45,000 | €75,250 | +€30,250 | +67.2% |
| Cash at bank and in hand | 54/58 | €16,412 | €11,100 | -€5,312 | -32.4% |
| Deferred charges and accrued income | 490/1 | €2,758 | - | -€2,758 | |
| Total equity and liabilities | 10/49 | €673,435 | €711,433 | +€37,998 | +5.6% |
| Equity | 10/15 | €35,111 | €128,292 | +€93,181 | +265.4% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €32,711 | €125,892 | +€93,181 | +284.9% |
| Distributable reserves | 133 | €32,711 | €125,892 | +€93,181 | +284.9% |
| Amounts payable | 17/49 | €638,324 | €583,141 | -€55,183 | -8.6% |
| Amounts payable after more than one year | 17 | €328,800 | €202,400 | -€126,400 | -38.4% |
| Financial debts | 170/4 | €328,800 | €202,400 | -€126,400 | -38.4% |
| Amounts payable within one year | 42/48 | €309,524 | €380,741 | +€71,217 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €26,400 | €26,400 | = | 0.0% |
| Trade debts | 44 | €2,247 | €2,719 | +€472 | +21.0% |
| Suppliers | 440/4 | €2,247 | €2,719 | +€472 | +21.0% |
| Taxes, remuneration and social security | 45 | €14,877 | €40,622 | +€25,745 | +173.1% |
| Taxes | 450/3 | €14,877 | €40,622 | +€25,745 | +173.1% |
| Other amounts payable | 47/48 | €266,000 | €311,000 | +€45,000 | +16.9% |
| Remuneration, social security and pensions | 62 | €33,323 | €35,248 | +€1,925 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,853 | €48,182 | +€2,329 | +5.1% |
| Other operating charges | 640/8 | €33 | €90 | +€57 | +172.7% |
| Gross operating margin | 9900 | €136,883 | €233,449 | +€96,566 | +70.5% |
| Operating profit (loss) | 9901 | €57,674 | €149,929 | +€92,255 | +160.0% |
| Financial income | 75/76B | €1,375 | €2,300 | +€925 | +67.3% |
| Recurring financial income | 75 | €1,375 | €2,300 | +€925 | +67.3% |
| Financial charges | 65/66B | €5,557 | €12,708 | +€7,151 | +128.7% |
| Recurring financial charges | 65 | €5,557 | €12,708 | +€7,151 | +128.7% |
| Profit (loss) for the period before taxes | 9903 | €53,492 | €139,521 | +€86,029 | +160.8% |
| Income taxes | 67/77 | €14,781 | €40,340 | +€25,559 | +172.9% |
| Profit (loss) for the period | 9904 | €38,711 | €99,181 | +€60,470 | +156.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,711 | €99,181 | +€60,470 | +156.2% |
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 11 October 2026 via checked.be.