FAC-EXPRESS: 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-EXPRESS
Largest movements
- Tangible fixed assets -€8,920
down €8,920 (-6.5%), from €137,229 to €128,308
of which Land and buildings: -€5,689
- Other debts -€7,091
down €7,091 (-17.1%), from €41,528 to €34,437
- Reserves -€1,789
down €1,789 (-7.5%), from €23,930 to €22,140
of which Tax-exempt reserves: -€1,789
- Purchases and services +€13,755
new in 2025: €13,755
- Turnover +€4,417
new in 2025: €4,417
- Depreciation +€709
up €709 (+7.1%), from €9,977 to €10,687
- Gross operating margin +€682
up €682 (+7.0%), from €9,713 to €10,394
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 | €140,508 | €130,474 | -€10,034 | -7.1% |
| Fixed assets | 21/28 | €137,229 | €128,308 | -€8,920 | -6.5% |
| Tangible fixed assets | 22/27 | €137,229 | €128,308 | -€8,920 | -6.5% |
| Land and buildings | 22 | €108,265 | €102,576 | -€5,689 | -5.3% |
| Plant, machinery and equipment | 23 | €22,297 | €20,089 | -€2,208 | -9.9% |
| Furniture and vehicles | 24 | €6,667 | €5,643 | -€1,024 | -15.4% |
| Current assets | 29/58 | €3,279 | €2,166 | -€1,113 | -34.0% |
| Stocks and contracts in progress | 3 | €1,595 | €1,389 | -€206 | -12.9% |
| Stocks | 30/36 | €1,595 | €1,389 | -€206 | -12.9% |
| Amounts receivable within one year | 40/41 | €493 | €468 | -€24 | -5.0% |
| Other amounts receivable | 41 | €493 | €468 | -€24 | -5.0% |
| Cash at bank and in hand | 54/58 | €1,192 | €308 | -€883 | -74.1% |
| Total equity and liabilities | 10/49 | €140,508 | €130,474 | -€10,034 | -7.1% |
| Equity | 10/15 | €87,430 | €85,090 | -€2,340 | -2.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | - | -€18,592 | |
| Share premium | 1100/10 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €23,930 | €22,140 | -€1,789 | -7.5% |
| Tax-exempt reserves | 132 | €22,070 | €20,280 | -€1,789 | -8.1% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,908 | €44,358 | -€550 | -1.2% |
| Provisions and deferred taxes | 16 | €7,357 | €6,760 | -€596 | -8.1% |
| Deferred taxes | 168 | €7,357 | €6,760 | -€596 | -8.1% |
| Amounts payable | 17/49 | €45,721 | €38,624 | -€7,098 | -15.5% |
| Amounts payable within one year | 42/48 | €44,871 | €37,764 | -€7,108 | -15.8% |
| Trade debts | 44 | €3,343 | €3,326 | -€17 | -0.5% |
| Suppliers | 440/4 | €3,343 | €3,326 | -€17 | -0.5% |
| Other amounts payable | 47/48 | €41,528 | €34,437 | -€7,091 | -17.1% |
| Accrued charges and deferred income | 492/3 | €850 | €860 | +€10 | +1.2% |
| Turnover | 70 | - | €4,417 | +€4,417 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €13,755 | +€13,755 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,977 | €10,687 | +€709 | +7.1% |
| Other operating charges | 640/8 | €2,399 | €2,474 | +€75 | +3.1% |
| Gross operating margin | 9900 | €9,713 | €10,394 | +€682 | +7.0% |
| Operating profit (loss) | 9901 | -€2,663 | -€2,766 | -€103 | -3.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €134 | €170 | +€36 | +26.9% |
| Recurring financial charges | 65 | €134 | €170 | +€36 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,797 | -€2,936 | -€139 | -5.0% |
| Transfer from deferred taxes | 780 | €596 | €596 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€2,201 | -€2,340 | -€139 | -6.3% |
| Transfer from tax-exempt reserves | 789 | €1,789 | €1,789 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€412 | -€550 | -€139 | -33.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.