FAC INVEST: 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 INVEST
Largest movements
- Tangible fixed assets +€63,235
new in 2025: €63,235
- Cash +€56,987
up €56,987 (+616%), from €9,247 to €66,233
mainly Debts after one year (+€44,193) and Receivables within one year (+€25,040)
- Receivables within one year -€25,040
no longer reported in 2025 (was €25,040)
- Debts after one year +€44,193
new in 2025: €44,193
- Current portion of long-term debt +€21,105
new in 2025: €21,105
- Reserves +€17,490
up €17,490 (+93.9%), from €18,619 to €36,109
- Tax, wage and social debts +€5,613
up €5,613 (+55.0%), from €10,203 to €15,816
of which Taxes: +€3,313
- Other debts +€3,464
up €3,464 (+171%), from €2,021 to €5,485
- Depreciation +€2,379
up €2,379 (+172%), from €1,386 to €3,765
- Gross operating margin +€1,985
up €1,985 (+7.3%), from €27,168 to €29,153
- Financial charges +€558
new in 2025: €558
- Other operating charges +€387
new in 2025: €387
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 | €34,287 | €129,469 | +€95,182 | +278% |
| Fixed assets | 21/28 | - | €63,235 | +€63,235 | |
| Tangible fixed assets | 22/27 | - | €63,235 | +€63,235 | |
| Other tangible fixed assets | 26 | - | €63,235 | +€63,235 | |
| Current assets | 29/58 | €34,287 | €66,233 | +€31,947 | +93.2% |
| Amounts receivable within one year | 40/41 | €25,040 | - | -€25,040 | |
| Trade receivables | 40 | €25,040 | - | -€25,040 | |
| Cash at bank and in hand | 54/58 | €9,247 | €66,233 | +€56,987 | +616% |
| Total equity and liabilities | 10/49 | €34,287 | €129,469 | +€95,182 | +278% |
| Equity | 10/15 | €21,619 | €39,109 | +€17,490 | +80.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,619 | €36,109 | +€17,490 | +93.9% |
| Distributable reserves | 133 | €18,619 | €36,109 | +€17,490 | +93.9% |
| Amounts payable | 17/49 | €12,668 | €90,360 | +€77,692 | +613% |
| Amounts payable after more than one year | 17 | - | €44,193 | +€44,193 | |
| Financial debts | 170/4 | - | €44,193 | +€44,193 | |
| Amounts payable within one year | 42/48 | €12,668 | €46,167 | +€33,499 | +264% |
| Current portion of amounts payable after more than one year | 42 | - | €21,105 | +€21,105 | |
| Trade debts | 44 | €444 | €571 | +€127 | +28.5% |
| Suppliers | 440/4 | €444 | €571 | +€127 | +28.5% |
| Advances received on contracts in progress | 46 | - | €3,190 | +€3,190 | |
| Taxes, remuneration and social security | 45 | €10,203 | €15,816 | +€5,613 | +55.0% |
| Taxes | 450/3 | €10,203 | €13,516 | +€3,313 | +32.5% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €2,021 | €5,485 | +€3,464 | +171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,386 | €3,765 | +€2,379 | +172% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €27,168 | €29,153 | +€1,985 | +7.3% |
| Operating profit (loss) | 9901 | €25,782 | €25,001 | -€781 | -3.0% |
| Financial charges | 65/66B | - | €558 | +€558 | |
| Recurring financial charges | 65 | - | €558 | +€558 | |
| Profit (loss) for the period before taxes | 9903 | €25,782 | €24,443 | -€1,339 | -5.2% |
| Income taxes | 67/77 | €7,163 | €6,953 | -€210 | -2.9% |
| Profit (loss) for the period | 9904 | €18,619 | €17,490 | -€1,129 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,619 | €17,490 | -€1,129 | -6.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.