Eline Facq: 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.
Eline Facq
Largest movements
- Cash +€35,977
up €35,977 (+30.2%), from €118,973 to €154,950
mainly Other debts (+€76,274) and Investment in fixed assets (net) (+€14,833)
- Tangible fixed assets -€14,833
no longer reported in 2025 (was €14,833)
of which Other tangible fixed assets: -€14,750
- Receivables within one year -€12,257
down €12,257 (-76.8%), from €15,966 to €3,709
- Other debts +€76,274
new in 2025: €76,274
- Reserves -€71,137
down €71,137 (-71.3%), from €99,771 to €28,635
- Tax, wage and social debts +€3,751
new in 2025: €3,751
- Financial income +€19,332
up €19,332 (+193,321,000%), from €0 to €19,332
- Other operating charges +€17,481
up €17,481 (+2,765%), from €632 to €18,113
- Taxes -€5,532
down €5,532 (-87.4%), from €6,327 to €795
- Depreciation -€2,568
no longer reported in 2025 (was €2,568)
- Gross operating margin -€2,059
down €2,059 (-32.8%), from €6,283 to €4,224
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 | €149,771 | €158,659 | +€8,887 | +5.9% |
| Fixed assets | 21/28 | €14,833 | - | -€14,833 | |
| Tangible fixed assets | 22/27 | €14,833 | - | -€14,833 | |
| Furniture and vehicles | 24 | €83 | - | -€83 | |
| Other tangible fixed assets | 26 | €14,750 | - | -€14,750 | |
| Current assets | 29/58 | €134,938 | €158,659 | +€23,721 | +17.6% |
| Amounts receivable within one year | 40/41 | €15,966 | €3,709 | -€12,257 | -76.8% |
| Other amounts receivable | 41 | €15,966 | €3,709 | -€12,257 | -76.8% |
| Cash at bank and in hand | 54/58 | €118,973 | €154,950 | +€35,977 | +30.2% |
| Total equity and liabilities | 10/49 | €149,771 | €158,659 | +€8,887 | +5.9% |
| Equity | 10/15 | €149,771 | €78,635 | -€71,137 | -47.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €99,771 | €28,635 | -€71,137 | -71.3% |
| Distributable reserves | 133 | €99,771 | €28,635 | -€71,137 | -71.3% |
| Amounts payable | 17/49 | - | €80,024 | +€80,024 | |
| Amounts payable within one year | 42/48 | - | €80,024 | +€80,024 | |
| Taxes, remuneration and social security | 45 | - | €3,751 | +€3,751 | |
| Taxes | 450/3 | - | €3,751 | +€3,751 | |
| Other amounts payable | 47/48 | - | €76,274 | +€76,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,568 | - | -€2,568 | |
| Other operating charges | 640/8 | €632 | €18,113 | +€17,481 | +2,765% |
| Gross operating margin | 9900 | €6,283 | €4,224 | -€2,059 | -32.8% |
| Operating profit (loss) | 9901 | €3,083 | -€13,889 | -€16,972 | |
| Financial income | 75/76B | €0 | €19,332 | +€19,332 | +193,321,000% |
| Recurring financial income | 75 | €0 | €19,332 | +€19,332 | +193,321,000% |
| Financial charges | 65/66B | €270 | €260 | -€10 | -3.7% |
| Recurring financial charges | 65 | €270 | €260 | -€10 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €2,813 | €5,183 | +€2,370 | +84.3% |
| Income taxes | 67/77 | €6,327 | €795 | -€5,532 | -87.4% |
| Profit (loss) for the period | 9904 | -€3,514 | €4,389 | +€7,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,514 | €4,389 | +€7,902 |
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 16 October 2026 via checked.be.