FAÇADE JUMEAUX: 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.
FAÇADE JUMEAUX
Largest movements
- Cash +€18,341
up €18,341 (+34.9%), from €52,610 to €70,951
mainly Net result for the year (+€21,174) and Other debts (+€3,454)
- Deferred charges and accrued income -€2,723
down €2,723 (-93.9%), from €2,898 to €176
- Tangible fixed assets -€917
down €917 (-33.4%), from €2,743 to €1,826
- Profit (loss) carried forward +€12,703
up €12,703 (+29.7%), from €42,717 to €55,420
- Other debts +€3,454
up €3,454 (+57.3%), from €6,033 to €9,487
- Tax, wage and social debts -€1,176
down €1,176 (-48.1%), from €2,447 to €1,271
of which Remuneration and social security: -€1,600
- Trade debts -€855
down €855 (-52.4%), from €1,633 to €778
- Depreciation -€4,516
down €4,516 (-83.1%), from €5,433 to €917
- Gross operating margin +€3,986
up €3,986 (+16.6%), from €23,979 to €27,965
- Taxes +€1,732
up €1,732 (+47.6%), from €3,636 to €5,369
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 | €60,830 | €74,955 | +€14,126 | +23.2% |
| Fixed assets | 21/28 | €2,743 | €1,826 | -€917 | -33.4% |
| Tangible fixed assets | 22/27 | €2,743 | €1,826 | -€917 | -33.4% |
| Plant, machinery and equipment | 23 | €2,743 | €1,826 | -€917 | -33.4% |
| Current assets | 29/58 | €58,086 | €73,129 | +€15,043 | +25.9% |
| Amounts receivable within one year | 40/41 | €2,578 | €2,002 | -€575 | -22.3% |
| Trade receivables | 40 | €78 | €881 | +€803 | +1,025% |
| Other amounts receivable | 41 | €2,499 | €1,121 | -€1,379 | -55.2% |
| Cash at bank and in hand | 54/58 | €52,610 | €70,951 | +€18,341 | +34.9% |
| Deferred charges and accrued income | 490/1 | €2,898 | €176 | -€2,723 | -93.9% |
| Total equity and liabilities | 10/49 | €60,830 | €74,955 | +€14,126 | +23.2% |
| Equity | 10/15 | €50,717 | €63,420 | +€12,703 | +25.0% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,717 | €55,420 | +€12,703 | +29.7% |
| Amounts payable | 17/49 | €10,113 | €11,535 | +€1,422 | +14.1% |
| Amounts payable within one year | 42/48 | €10,113 | €11,535 | +€1,422 | +14.1% |
| Trade debts | 44 | €1,633 | €778 | -€855 | -52.4% |
| Suppliers | 440/4 | €1,633 | €778 | -€855 | -52.4% |
| Taxes, remuneration and social security | 45 | €2,447 | €1,271 | -€1,176 | -48.1% |
| Taxes | 450/3 | €847 | €1,271 | +€424 | +50.0% |
| Remuneration and social security | 454/9 | €1,600 | - | -€1,600 | |
| Other amounts payable | 47/48 | €6,033 | €9,487 | +€3,454 | +57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,433 | €917 | -€4,516 | -83.1% |
| Other operating charges | 640/8 | €391 | €404 | +€12 | +3.2% |
| Gross operating margin | 9900 | €23,979 | €27,965 | +€3,986 | +16.6% |
| Operating profit (loss) | 9901 | €18,154 | €26,644 | +€8,490 | +46.8% |
| Financial charges | 65/66B | €211 | €102 | -€109 | -51.7% |
| Recurring financial charges | 65 | €211 | €102 | -€109 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €17,943 | €26,542 | +€8,599 | +47.9% |
| Income taxes | 67/77 | €3,636 | €5,369 | +€1,732 | +47.6% |
| Profit (loss) for the period | 9904 | €14,307 | €21,174 | +€6,867 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,307 | €21,174 | +€6,867 | +48.0% |
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 22 October 2026 via checked.be.