FAC CONSTRUCT: what changed
Two fiscal 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.
FAC CONSTRUCT
Largest movements
- Cash +€43,396
up €43,396 (+1361.1%), from €3,188 to €46,585
mainly Depreciation (+€30,268) and Receivables within one year (+€28,612)
- Tangible fixed assets -€30,268
down €30,268 (-5.7%), from €529,640 to €499,372
- Receivables within one year -€28,612
no longer reported in 2025 (was €28,612)
- Debts after one year -€29,902
down €29,902 (-5.6%), from €531,964 to €502,061
- Trade debts +€8,547
up €8,547 (+213.2%), from €4,010 to €12,557
- Gross operating margin -€1,516
down €1,516 (-3.1%), from €48,863 to €47,346
- Other operating charges -€1,171
down €1,171 (-26.9%), from €4,349 to €3,178
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 | €561,440 | €545,956 | -€15,484 | -2.8% |
| Fixed assets | 21/28 | €529,640 | €499,372 | -€30,268 | -5.7% |
| Tangible fixed assets | 22/27 | €529,640 | €499,372 | -€30,268 | -5.7% |
| Land and buildings | 22 | €529,640 | €499,372 | -€30,268 | -5.7% |
| Current assets | 29/58 | €31,800 | €46,585 | +€14,784 | +46.5% |
| Amounts receivable within one year | 40/41 | €28,612 | - | -€28,612 | |
| Trade receivables | 40 | €28,612 | - | -€28,612 | |
| Cash at bank and in hand | 54/58 | €3,188 | €46,585 | +€43,396 | +1361.1% |
| Total equity and liabilities | 10/49 | €561,440 | €545,956 | -€15,484 | -2.8% |
| Equity | 10/15 | -€8,162 | -€2,594 | +€5,567 | +68.2% |
| Contributions | 10/11 | €34,000 | €34,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,162 | -€36,594 | +€5,567 | +13.2% |
| Amounts payable | 17/49 | €569,602 | €548,551 | -€21,051 | -3.7% |
| Amounts payable after more than one year | 17 | €531,964 | €502,061 | -€29,902 | -5.6% |
| Financial debts | 170/4 | €531,964 | €502,061 | -€29,902 | -5.6% |
| Amounts payable within one year | 42/48 | €37,638 | €46,490 | +€8,852 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €32,108 | €32,571 | +€464 | +1.4% |
| Trade debts | 44 | €4,010 | €12,557 | +€8,547 | +213.2% |
| Suppliers | 440/4 | €4,010 | €12,557 | +€8,547 | +213.2% |
| Taxes, remuneration and social security | 45 | €1,520 | €1,361 | -€159 | -10.5% |
| Taxes | 450/3 | €1,520 | €1,361 | -€159 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,268 | €30,268 | = | 0.0% |
| Other operating charges | 640/8 | €4,349 | €3,178 | -€1,171 | -26.9% |
| Gross operating margin | 9900 | €48,863 | €47,346 | -€1,516 | -3.1% |
| Operating profit (loss) | 9901 | €14,246 | €13,901 | -€345 | -2.4% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €8,436 | €8,334 | -€103 | -1.2% |
| Recurring financial charges | 65 | €8,436 | €8,334 | -€103 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €5,818 | €5,567 | -€251 | -4.3% |
| Profit (loss) for the period | 9904 | €5,818 | €5,567 | -€251 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,818 | €5,567 | -€251 | -4.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.