FAC-TOTUM: 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-TOTUM
Largest movements
- Receivables within one year +€30,811
up €30,811 (+33.4%), from €92,344 to €123,155
of which Trade receivables: +€27,061
- Tangible fixed assets -€16,094
down €16,094 (-28.4%), from €56,733 to €40,639
of which Furniture and vehicles: -€12,151
- Cash -€9,516
down €9,516 (-11.1%), from €86,041 to €76,525
mainly Contributions, distributions and other (-€48,000) and Receivables within one year (-€30,811)
- Other debts +€48,000
new in 2025: €48,000
- Reserves -€29,831
down €29,831 (-50.0%), from €59,623 to €29,792
of which Distributable reserves: -€29,831
- Debts after one year -€10,810
down €10,810 (-38.6%), from €28,021 to €17,211
- Tax, wage and social debts +€6,797
up €6,797 (+53.8%), from €12,631 to €19,428
- Trade debts -€5,787
down €5,787 (-5.6%), from €103,999 to €98,212
- Gross operating margin +€23,337
up €23,337 (+163%), from €14,291 to €37,627
- Financial income +€8,993
up €8,993 (+576%), from €1,562 to €10,555
of which Non-recurring financial income: +€9,099
- Taxes +€6,516
up €6,516 (+472%), from €1,381 to €7,897
- Financial charges +€1,141
up €1,141 (+40.8%), from €2,797 to €3,938
- Depreciation +€621
up €621 (+3.8%), from €16,141 to €16,762
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 | €236,929 | €242,053 | +€5,123 | +2.2% |
| Fixed assets | 21/28 | €57,283 | €40,639 | -€16,644 | -29.1% |
| Tangible fixed assets | 22/27 | €56,733 | €40,639 | -€16,094 | -28.4% |
| Plant, machinery and equipment | 23 | €10,036 | €6,986 | -€3,051 | -30.4% |
| Furniture and vehicles | 24 | €41,813 | €29,661 | -€12,151 | -29.1% |
| Other tangible fixed assets | 26 | €4,884 | €3,992 | -€892 | -18.3% |
| Financial fixed assets | 28 | €550 | €0 | -€550 | -100% |
| Current assets | 29/58 | €179,647 | €201,414 | +€21,767 | +12.1% |
| Amounts receivable within one year | 40/41 | €92,344 | €123,155 | +€30,811 | +33.4% |
| Trade receivables | 40 | €67,368 | €94,428 | +€27,061 | +40.2% |
| Other amounts receivable | 41 | €24,977 | €28,727 | +€3,750 | +15.0% |
| Cash at bank and in hand | 54/58 | €86,041 | €76,525 | -€9,516 | -11.1% |
| Deferred charges and accrued income | 490/1 | €1,262 | €1,735 | +€473 | +37.5% |
| Total equity and liabilities | 10/49 | €236,929 | €242,053 | +€5,123 | +2.2% |
| Equity | 10/15 | €78,223 | €48,392 | -€29,831 | -38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,623 | €29,792 | -€29,831 | -50.0% |
| Tax-exempt reserves | 132 | €167 | €167 | = | 0.0% |
| Distributable reserves | 133 | €59,456 | €29,625 | -€29,831 | -50.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €158,706 | €193,660 | +€34,954 | +22.0% |
| Amounts payable after more than one year | 17 | €28,021 | €17,211 | -€10,810 | -38.6% |
| Financial debts | 170/4 | €28,021 | €17,211 | -€10,810 | -38.6% |
| Amounts payable within one year | 42/48 | €129,852 | €176,449 | +€46,597 | +35.9% |
| Current portion of amounts payable after more than one year | 42 | €13,223 | €10,810 | -€2,414 | -18.3% |
| Trade debts | 44 | €103,999 | €98,212 | -€5,787 | -5.6% |
| Suppliers | 440/4 | €103,999 | €98,212 | -€5,787 | -5.6% |
| Taxes, remuneration and social security | 45 | €12,631 | €19,428 | +€6,797 | +53.8% |
| Taxes | 450/3 | €12,631 | €19,428 | +€6,797 | +53.8% |
| Other amounts payable | 47/48 | - | €48,000 | +€48,000 | |
| Accrued charges and deferred income | 492/3 | €833 | €0 | -€833 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,141 | €16,762 | +€621 | +3.8% |
| Other operating charges | 640/8 | €1,508 | €1,041 | -€467 | -31.0% |
| Non-recurring operating charges | 66A | - | €375 | +€375 | |
| Gross operating margin | 9900 | €14,291 | €37,627 | +€23,337 | +163% |
| Operating profit (loss) | 9901 | -€3,359 | €19,449 | +€22,808 | |
| Financial income | 75/76B | €1,562 | €10,555 | +€8,993 | +576% |
| Recurring financial income | 75 | €1,562 | €1,456 | -€106 | -6.8% |
| Non-recurring financial income | 76B | - | €9,099 | +€9,099 | |
| Financial charges | 65/66B | €2,797 | €3,938 | +€1,141 | +40.8% |
| Recurring financial charges | 65 | €2,797 | €3,938 | +€1,141 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,594 | €26,066 | +€30,660 | |
| Income taxes | 67/77 | €1,381 | €7,897 | +€6,516 | +472% |
| Profit (loss) for the period | 9904 | -€5,975 | €18,169 | +€24,144 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,975 | €18,169 | +€24,144 |
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 19 October 2026 via checked.be.