EFFICIENCY AND FACILITY MANAGEMENT: 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.
EFFICIENCY AND FACILITY MANAGEMENT
Largest movements
- Tangible fixed assets -€7,432
down €7,432 (-9.2%), from €80,355 to €72,922
of which Land and buildings: -€3,960
- Cash -€6,274
down €6,274 (-57.9%), from €10,837 to €4,563
mainly Other debts (-€10,384) and Trade debts (-€3,187)
- Other debts -€10,384
down €10,384 (-7.6%), from €136,624 to €126,240
- Trade debts -€3,187
down €3,187 (-84.2%), from €3,784 to €597
- Profit (loss) carried forward +€2,305
up €2,305 (+1.1%), from -€216,349 to -€214,043
- Reserves -€1,859
no longer reported in 2025 (was €1,859)
- Gross operating margin -€10,296
down €10,296 (-49.9%), from €20,649 to €10,353
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 | €98,319 | €83,642 | -€14,677 | -14.9% |
| Fixed assets | 21/28 | €80,355 | €72,922 | -€7,432 | -9.2% |
| Tangible fixed assets | 22/27 | €80,355 | €72,922 | -€7,432 | -9.2% |
| Land and buildings | 22 | €57,986 | €54,026 | -€3,960 | -6.8% |
| Plant, machinery and equipment | 23 | €387 | €129 | -€258 | -66.7% |
| Other tangible fixed assets | 26 | €21,982 | €18,768 | -€3,214 | -14.6% |
| Current assets | 29/58 | €17,964 | €10,720 | -€7,244 | -40.3% |
| Stocks and contracts in progress | 3 | €6,075 | €5,276 | -€799 | -13.2% |
| Stocks | 30/36 | €6,075 | €5,276 | -€799 | -13.2% |
| Amounts receivable within one year | 40/41 | €955 | €881 | -€74 | -7.8% |
| Trade receivables | 40 | €955 | €881 | -€74 | -7.8% |
| Cash at bank and in hand | 54/58 | €10,837 | €4,563 | -€6,274 | -57.9% |
| Deferred charges and accrued income | 490/1 | €97 | - | -€97 | |
| Total equity and liabilities | 10/49 | €98,319 | €83,642 | -€14,677 | -14.9% |
| Equity | 10/15 | -€195,897 | -€195,451 | +€446 | +0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | - | -€1,859 | |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | -€216,349 | -€214,043 | +€2,305 | +1.1% |
| Amounts payable | 17/49 | €294,216 | €279,093 | -€15,123 | -5.1% |
| Amounts payable after more than one year | 17 | €152,000 | €152,000 | = | 0.0% |
| Other amounts payable | 178/9 | €152,000 | €152,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €141,171 | €126,973 | -€14,198 | -10.1% |
| Financial debts | 43 | - | €64 | +€64 | |
| Credit institutions | 430/8 | - | €64 | +€64 | |
| Trade debts | 44 | €3,784 | €597 | -€3,187 | -84.2% |
| Suppliers | 440/4 | €3,784 | €597 | -€3,187 | -84.2% |
| Taxes, remuneration and social security | 45 | €762 | €72 | -€690 | -90.5% |
| Taxes | 450/3 | €762 | €72 | -€690 | -90.5% |
| Other amounts payable | 47/48 | €136,624 | €126,240 | -€10,384 | -7.6% |
| Accrued charges and deferred income | 492/3 | €1,045 | €120 | -€925 | -88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,432 | €7,432 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,358 | €2,351 | -€7 | -0.3% |
| Gross operating margin | 9900 | €20,649 | €10,353 | -€10,296 | -49.9% |
| Operating profit (loss) | 9901 | €10,859 | €569 | -€10,290 | -94.8% |
| Financial income | 75/76B | €2 | €130 | +€128 | +6,400% |
| Recurring financial income | 75 | €2 | €130 | +€128 | +6,400% |
| Financial charges | 65/66B | €271 | €253 | -€17 | -6.4% |
| Recurring financial charges | 65 | €271 | €253 | -€17 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €10,591 | €446 | -€10,144 | -95.8% |
| Profit (loss) for the period | 9904 | €10,591 | €446 | -€10,144 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,591 | €446 | -€10,144 | -95.8% |
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 15 October 2026 via checked.be.