ECO FAC: 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.
ECO FAC
Largest movements
- Tangible fixed assets -€41,593
down €41,593 (-17.0%), from €244,901 to €203,308
of which Land and buildings: -€47,448
- Receivables within one year -€2,855
down €2,855 (-39.2%), from €7,291 to €4,435
of which Trade receivables: -€3,173
- Other debts +€97,245
up €97,245 (+48.6%), from €200,031 to €297,277
- Profit (loss) carried forward -€85,220
down €85,220 (-31.9%), from -€266,734 to -€351,954
- Debts after one year -€33,163
down €33,163 (-14.6%), from €227,795 to €194,632
of which Financial debts: -€33,163
- Current portion of long-term debt -€26,012
down €26,012 (-44.0%), from €59,175 to €33,163
- Gross operating margin -€16,736
down €16,736 (-174.6%), from -€9,587 to -€26,323
- Other operating charges -€14,429
down €14,429 (-96.4%), from €14,973 to €545
- Financial charges -€4,575
down €4,575 (-69.6%), from €6,573 to €1,999
- Depreciation +€663
up €663 (+1.2%), from €55,705 to €56,368
- Taxes -€287
down €287 (-97.8%), from €293 to €6
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 | €259,413 | €212,934 | -€46,479 | -17.9% |
| Fixed assets | 21/28 | €244,901 | €203,308 | -€41,593 | -17.0% |
| Tangible fixed assets | 22/27 | €244,901 | €203,308 | -€41,593 | -17.0% |
| Land and buildings | 22 | €223,009 | €175,561 | -€47,448 | -21.3% |
| Plant, machinery and equipment | 23 | €9,373 | €21,240 | +€11,868 | +126.6% |
| Furniture and vehicles | 24 | €12,519 | €6,507 | -€6,012 | -48.0% |
| Current assets | 29/58 | €14,512 | €9,626 | -€4,886 | -33.7% |
| Amounts receivable within one year | 40/41 | €7,291 | €4,435 | -€2,855 | -39.2% |
| Trade receivables | 40 | €7,291 | €4,118 | -€3,173 | -43.5% |
| Other amounts receivable | 41 | - | €318 | +€318 | |
| Cash at bank and in hand | 54/58 | €7,221 | €5,190 | -€2,031 | -28.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €259,413 | €212,934 | -€46,479 | -17.9% |
| Equity | 10/15 | -€238,407 | -€323,627 | -€85,220 | -35.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €22,122 | €22,122 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €262 | €262 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€266,734 | -€351,954 | -€85,220 | -31.9% |
| Amounts payable | 17/49 | €497,820 | €536,561 | +€38,741 | +7.8% |
| Amounts payable after more than one year | 17 | €227,795 | €194,632 | -€33,163 | -14.6% |
| Financial debts | 170/4 | €225,995 | €192,832 | -€33,163 | -14.7% |
| Other amounts payable | 178/9 | €1,800 | €1,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €270,025 | €341,929 | +€71,904 | +26.6% |
| Current portion of amounts payable after more than one year | 42 | €59,175 | €33,163 | -€26,012 | -44.0% |
| Trade debts | 44 | €10,819 | €11,489 | +€670 | +6.2% |
| Suppliers | 440/4 | €10,819 | €11,489 | +€670 | +6.2% |
| Other amounts payable | 47/48 | €200,031 | €297,277 | +€97,245 | +48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,705 | €56,368 | +€663 | +1.2% |
| Other operating charges | 640/8 | €14,973 | €545 | -€14,429 | -96.4% |
| Gross operating margin | 9900 | -€9,587 | -€26,323 | -€16,736 | -174.6% |
| Operating profit (loss) | 9901 | -€80,265 | -€83,236 | -€2,971 | -3.7% |
| Financial income | 75/76B | €120 | €21 | -€98 | -82.3% |
| Recurring financial income | 75 | €120 | €21 | -€98 | -82.3% |
| Financial charges | 65/66B | €6,573 | €1,999 | -€4,575 | -69.6% |
| Recurring financial charges | 65 | €6,573 | €1,999 | -€4,575 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | -€86,719 | -€85,214 | +€1,505 | +1.7% |
| Income taxes | 67/77 | €293 | €6 | -€287 | -97.8% |
| Profit (loss) for the period | 9904 | -€87,012 | -€85,220 | +€1,792 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€87,012 | -€85,220 | +€1,792 | +2.1% |
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 9 October 2026 via checked.be.