FAC-INFI: 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.
FAC-INFI
Largest movements
- Cash -€9,306
down €9,306 (-15.7%), from €59,311 to €50,005
mainly Trade debts (-€17,521)
- Intangible fixed assets -€1,500
down €1,500 (-44.4%), from €3,375 to €1,875
- Trade debts -€17,521
down €17,521 (-31.0%), from €56,589 to €39,069
- Profit (loss) carried forward +€6,306
up €6,306 (+24.0%), from €26,309 to €32,615
- Gross operating margin -€5,176
down €5,176 (-32.2%), from €16,049 to €10,874
- Taxes -€1,425
down €1,425 (-37.0%), from €3,847 to €2,422
- Financial income -€409
down €409 (-97.3%), from €420 to €11
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 | €83,398 | €72,184 | -€11,215 | -13.4% |
| Fixed assets | 21/28 | €3,375 | €1,875 | -€1,500 | -44.4% |
| Intangible fixed assets | 21 | €3,375 | €1,875 | -€1,500 | -44.4% |
| Current assets | 29/58 | €80,023 | €70,309 | -€9,715 | -12.1% |
| Amounts receivable within one year | 40/41 | €20,713 | €20,304 | -€409 | -2.0% |
| Trade receivables | 40 | €15,661 | €13,912 | -€1,749 | -11.2% |
| Other amounts receivable | 41 | €5,051 | €6,392 | +€1,341 | +26.5% |
| Cash at bank and in hand | 54/58 | €59,311 | €50,005 | -€9,306 | -15.7% |
| Total equity and liabilities | 10/49 | €83,398 | €72,184 | -€11,215 | -13.4% |
| Equity | 10/15 | €26,809 | €33,115 | +€6,306 | +23.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,309 | €32,615 | +€6,306 | +24.0% |
| Amounts payable | 17/49 | €56,589 | €39,069 | -€17,521 | -31.0% |
| Amounts payable within one year | 42/48 | €56,589 | €39,069 | -€17,521 | -31.0% |
| Trade debts | 44 | €56,589 | €39,069 | -€17,521 | -31.0% |
| Suppliers | 440/4 | €56,589 | €39,069 | -€17,521 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €1,500 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €16,049 | €10,874 | -€5,176 | -32.2% |
| Operating profit (loss) | 9901 | €14,098 | €8,908 | -€5,190 | -36.8% |
| Financial income | 75/76B | €420 | €11 | -€409 | -97.3% |
| Recurring financial income | 75 | €420 | €11 | -€409 | -97.3% |
| Financial charges | 65/66B | €213 | €191 | -€21 | -10.0% |
| Recurring financial charges | 65 | €213 | €191 | -€21 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €14,305 | €8,728 | -€5,577 | -39.0% |
| Income taxes | 67/77 | €3,847 | €2,422 | -€1,425 | -37.0% |
| Profit (loss) for the period | 9904 | €10,458 | €6,306 | -€4,152 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,458 | €6,306 | -€4,152 | -39.7% |
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 10 October 2026 via checked.be.