Fac Similiter: 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.
What changed
Fac Similiter
NACE 87.101, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€854,034
2024 · €1.7m-€891,061
Equity
€30.5m
2024 · €30.0m+€432,866
Cash
€2.2m
2024 · €3.7m-€1.5m
Balance sheet total
€51.7m
2024 · €53.3m-€1.6m
Largest movements
Assets
- Current investments +€1.6m
up €1.6m (+21.0%), from €7.4m to €9.0m
- Cash -€1.5m
down €1.5m (-41.3%), from €3.7m to €2.2m
mainly Current investments (-€1.6m) and Debts after one year (-€1.4m)
- Tangible fixed assets -€1.4m
down €1.4m (-3.9%), from €37.1m to €35.6m
of which Land and buildings: -€1.2m
Equity and liabilities
- Debts after one year -€1.4m
down €1.4m (-9.1%), from €15.9m to €14.5m
- Reserves +€854,040
up €854,040 (+17.2%), from €5.0m to €5.8m
Income statement
- Staff costs +€890,764
up €890,764 (+3.5%), from €25.7m to €26.6m
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.
Result 2024
€1.7m
Turnover
+€153,925
Other operating income
-€9,545
Goods and materials
-€76,381
Services and other goods
+€99,499
Staff costs
-€890,764
Depreciation
+€109,967
Write-downs
-€28,171
Other operating charges
-€75,841
Other operating items
-€297,808
Financial income
-€10,421
Financial charges
+€134,479
Result 2025
€854,034
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.
From operations
+€2.8m
Investment
-€2.4m
Financing
-€1.9m
Cash 2024
€3.7m
From operations (derived)
+€2.8m
Net result for the year
+€854,034
Depreciation
+€2.4m
Receivables after one year
+€312,041
Smaller working-capital items
-€2,941
Receivables within one year
-€321,192
Deferred charges and accrued income
+€83,867
Trade debts
-€190,446
Tax, wage and social debts
-€276,297
Accrued charges and deferred income
-€89,857
Investment (derived)
-€2.4m
Investment in fixed assets (net)
-€873,123
Current investments
-€1.6m
Financing
-€1.9m
Debts after one year
-€1.4m
Current portion of long-term debt
+€90
Short-term financial debts
-€41,129
Contributions, distributions and other
-€421,168
Cash 2025
€2.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,290,965 | €51,677,257 | -€1.6m | -3.0% |
| Formation expenses | 20 | €130,092 | €204 | -€129,889 | -99.8% |
| Fixed assets | 21/28 | €37,057,806 | €35,614,979 | -€1.4m | -3.9% |
| Tangible fixed assets | 22/27 | €37,057,786 | €35,614,959 | -€1.4m | -3.9% |
| Land and buildings | 22 | €33,467,598 | €32,284,329 | -€1.2m | -3.5% |
| Plant, machinery and equipment | 23 | €1,964,546 | €1,775,561 | -€188,985 | -9.6% |
| Furniture and vehicles | 24 | €917,091 | €796,380 | -€120,711 | -13.2% |
| Other tangible fixed assets | 26 | - | €11,812 | +€11,812 | |
| Assets under construction and advance payments | 27 | €708,551 | €746,877 | +€38,326 | +5.4% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Other financial fixed assets | 284/8 | €20 | €20 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €16,103,067 | €16,062,075 | -€40,992 | -0.3% |
| Amounts receivable after more than one year | 29 | €936,124 | €624,083 | -€312,041 | -33.3% |
| Other amounts receivable | 291 | €936,124 | €624,083 | -€312,041 | -33.3% |
| Stocks and contracts in progress | 3 | €93,040 | €95,341 | +€2,301 | +2.5% |
| Stocks | 30/36 | €93,040 | €95,341 | +€2,301 | +2.5% |
| Raw materials and consumables | 30/31 | €93,040 | €95,341 | +€2,301 | +2.5% |
| Amounts receivable within one year | 40/41 | €3,801,326 | €4,122,517 | +€321,192 | +8.4% |
| Trade receivables | 40 | €2,983,203 | €3,189,114 | +€205,911 | +6.9% |
| Other amounts receivable | 41 | €818,123 | €933,403 | +€115,280 | +14.1% |
| Current investments | 50/53 | €7,396,720 | €8,950,603 | +€1.6m | +21.0% |
| Cash at bank and in hand | 54/58 | €3,689,578 | €2,167,118 | -€1.5m | -41.3% |
| Deferred charges and accrued income | 490/1 | €186,280 | €102,413 | -€83,867 | -45.0% |
| Total equity and liabilities | 10/49 | €53,290,965 | €51,677,257 | -€1.6m | -3.0% |
| Equity | 10/15 | €30,047,494 | €30,480,360 | +€432,866 | +1.4% |
| Contributions | 10/11 | €4,332,906 | €4,416,240 | +€83,333 | +1.9% |
| Capital | 10 | €4,332,906 | €4,416,240 | +€83,333 | +1.9% |
| Reserves | 13 | €4,970,002 | €5,824,042 | +€854,040 | +17.2% |
| Profit (loss) carried forward | 14 | €15,963,451 | €15,963,445 | -€6 | 0.0% |
| Investment grants | 15 | €4,781,135 | €4,276,633 | -€504,502 | -10.6% |
| Provisions and deferred taxes | 16 | €390,310 | €389,670 | -€639 | -0.2% |
| Provisions for liabilities and charges | 160/5 | €390,310 | €389,670 | -€639 | -0.2% |
| Pensions and similar obligations | 160 | €639 | €0 | -€639 | -100.0% |
| Major repairs and maintenance | 162 | €50,000 | €50,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €339,670 | €339,670 | = | 0.0% |
| Amounts payable | 17/49 | €22,853,161 | €20,807,227 | -€2.0m | -9.0% |
| Amounts payable after more than one year | 17 | €15,918,071 | €14,469,776 | -€1.4m | -9.1% |
| Financial debts | 170/4 | €15,918,071 | €14,469,776 | -€1.4m | -9.1% |
| Credit institutions | 173 | €14,048,071 | €12,791,443 | -€1.3m | -8.9% |
| Other loans | 174 | €1,870,000 | €1,678,334 | -€191,667 | -10.2% |
| Amounts payable within one year | 42/48 | €6,661,439 | €6,153,657 | -€507,782 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €25,624 | €25,714 | +€90 | +0.4% |
| Financial debts | 43 | €1,464,425 | €1,423,295 | -€41,129 | -2.8% |
| Credit institutions | 430/8 | €1,297,758 | €1,256,629 | -€41,129 | -3.2% |
| Other loans | 439 | €166,667 | €166,667 | = | 0.0% |
| Trade debts | 44 | €1,959,380 | €1,768,934 | -€190,446 | -9.7% |
| Suppliers | 440/4 | €1,959,380 | €1,768,934 | -€190,446 | -9.7% |
| Taxes, remuneration and social security | 45 | €3,212,010 | €2,935,713 | -€276,297 | -8.6% |
| Taxes | 450/3 | €205,681 | €57,811 | -€147,871 | -71.9% |
| Remuneration and social security | 454/9 | €3,006,329 | €2,877,903 | -€128,426 | -4.3% |
| Accrued charges and deferred income | 492/3 | €273,651 | €183,794 | -€89,857 | -32.8% |
| Operating income | 70/76A | €36,367,631 | €36,236,002 | -€131,629 | -0.4% |
| Turnover | 70 | €27,896,224 | €28,050,149 | +€153,925 | +0.6% |
| Own construction capitalised | 72 | €62,906 | €92,691 | +€29,786 | +47.3% |
| Other operating income | 74 | €479,678 | €470,133 | -€9,545 | -2.0% |
| Non-recurring operating income | 76A | €353,578 | €41,209 | -€312,370 | -88.3% |
| Operating charges | 60/66A | €34,520,056 | €35,403,546 | +€883,490 | +2.6% |
| Goods for resale, raw materials and consumables | 60 | €1,394,983 | €1,471,364 | +€76,381 | +5.5% |
| Purchases | 600/8 | €1,392,969 | €1,473,666 | +€80,697 | +5.8% |
| Change in stocks: decrease (increase) | 609 | €2,014 | -€2,301 | -€4,315 | |
| Services and other goods | 61 | €4,722,677 | €4,623,178 | -€99,499 | -2.1% |
| Remuneration, social security and pensions | 62 | €25,736,926 | €26,627,690 | +€890,764 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,555,806 | €2,445,839 | -€109,967 | -4.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,344 | €20,827 | +€28,171 | |
| Other operating charges | 640/8 | €119,021 | €194,861 | +€75,841 | +63.7% |
| Non-recurring operating charges | 66A | €5,658 | €20,425 | +€14,767 | +261.0% |
| Operating profit (loss) | 9901 | €1,847,575 | €832,456 | -€1.0m | -54.9% |
| Financial income | 75/76B | €331,683 | €321,261 | -€10,421 | -3.1% |
| Recurring financial income | 75 | €331,683 | €321,261 | -€10,421 | -3.1% |
| Income from financial fixed assets | 750 | €2,915 | €16,462 | +€13,547 | +464.7% |
| Income from current assets | 751 | €326,766 | €302,544 | -€24,222 | -7.4% |
| Other financial income | 752/9 | €2,001 | €2,256 | +€254 | +12.7% |
| Financial charges | 65/66B | €434,162 | €299,683 | -€134,479 | -31.0% |
| Recurring financial charges | 65 | €434,162 | €299,683 | -€134,479 | -31.0% |
| Debt charges | 650 | €429,412 | €393,293 | -€36,119 | -8.4% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | -€98,628 | -€98,628 | |
| Other financial charges | 652/9 | €4,751 | €5,018 | +€268 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €1,745,095 | €854,034 | -€891,061 | -51.1% |
| Profit (loss) for the period | 9904 | €1,745,095 | €854,034 | -€891,061 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,745,095 | €854,034 | -€891,061 | -51.1% |
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 30 September 2026 via checked.be.