Facar: 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.
Facar
Largest movements
- Cash -€241,293
down €241,293 (-73.3%), from €329,256 to €87,963
mainly Investment in fixed assets (net) (-€200,725) and Stocks and contracts (-€103,969)
- Financial fixed assets +€131,380
up €131,380 (+6569.0%), from €2,000 to €133,380
- Stocks and contracts +€103,969
up €103,969 (+14.4%), from €720,807 to €824,776
- Tangible fixed assets +€61,216
up €61,216 (+406.1%), from €15,075 to €76,291
of which Other tangible fixed assets: +€54,458
- Receivables within one year -€34,859
down €34,859 (-29.3%), from €119,159 to €84,300
of which Trade receivables: -€41,236
- Other debts +€113,513
up €113,513 (+105.8%), from €107,262 to €220,774
- Trade debts -€89,853
down €89,853 (-26.4%), from €340,148 to €250,295
- Profit (loss) carried forward -€17,201
down €17,201 (-46.8%), from €36,719 to €19,518
- Advances received +€15,800
up €15,800 (+312.9%), from €5,050 to €20,850
- Other operating charges -€11,042
down €11,042 (-25.2%), from €43,892 to €32,850
- Financial charges +€7,036
up €7,036 (+79.3%), from €8,872 to €15,908
- Staff costs -€6,505
down €6,505 (-26.9%), from €24,193 to €17,688
- Gross operating margin -€5,440
down €5,440 (-8.8%), from €62,124 to €56,684
- Depreciation +€5,114
up €5,114 (+169.6%), from €3,016 to €8,130
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 | €1,186,587 | €1,209,881 | +€23,294 | +2.0% |
| Fixed assets | 21/28 | €17,075 | €209,671 | +€192,596 | +1127.9% |
| Tangible fixed assets | 22/27 | €15,075 | €76,291 | +€61,216 | +406.1% |
| Furniture and vehicles | 24 | €15,075 | €21,833 | +€6,758 | +44.8% |
| Other tangible fixed assets | 26 | - | €54,458 | +€54,458 | |
| Financial fixed assets | 28 | €2,000 | €133,380 | +€131,380 | +6569.0% |
| Current assets | 29/58 | €1,169,512 | €1,000,211 | -€169,301 | -14.5% |
| Stocks and contracts in progress | 3 | €720,807 | €824,776 | +€103,969 | +14.4% |
| Stocks | 30/36 | €720,807 | €824,776 | +€103,969 | +14.4% |
| Amounts receivable within one year | 40/41 | €119,159 | €84,300 | -€34,859 | -29.3% |
| Trade receivables | 40 | €115,113 | €73,877 | -€41,236 | -35.8% |
| Other amounts receivable | 41 | €4,046 | €10,423 | +€6,377 | +157.6% |
| Cash at bank and in hand | 54/58 | €329,256 | €87,963 | -€241,293 | -73.3% |
| Deferred charges and accrued income | 490/1 | €290 | €3,172 | +€2,882 | +993.7% |
| Total equity and liabilities | 10/49 | €1,186,587 | €1,209,881 | +€23,294 | +2.0% |
| Equity | 10/15 | €731,158 | €713,957 | -€17,201 | -2.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €594,439 | €594,439 | = | 0.0% |
| Distributable reserves | 133 | €594,439 | €594,439 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,719 | €19,518 | -€17,201 | -46.8% |
| Amounts payable | 17/49 | €455,429 | €495,925 | +€40,496 | +8.9% |
| Amounts payable within one year | 42/48 | €455,429 | €495,925 | +€40,496 | +8.9% |
| Trade debts | 44 | €340,148 | €250,295 | -€89,853 | -26.4% |
| Suppliers | 440/4 | €340,148 | €250,295 | -€89,853 | -26.4% |
| Advances received on contracts in progress | 46 | €5,050 | €20,850 | +€15,800 | +312.9% |
| Taxes, remuneration and social security | 45 | €2,969 | €4,005 | +€1,035 | +34.9% |
| Taxes | 450/3 | €969 | €4,005 | +€3,035 | +313.2% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €107,262 | €220,774 | +€113,513 | +105.8% |
| Remuneration, social security and pensions | 62 | €24,193 | €17,688 | -€6,505 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,016 | €8,130 | +€5,114 | +169.6% |
| Other operating charges | 640/8 | €43,892 | €32,850 | -€11,042 | -25.2% |
| Gross operating margin | 9900 | €62,124 | €56,684 | -€5,440 | -8.8% |
| Operating profit (loss) | 9901 | -€8,977 | -€1,984 | +€6,993 | +77.9% |
| Financial income | 75/76B | €383 | €691 | +€308 | +80.5% |
| Recurring financial income | 75 | €383 | €691 | +€308 | +80.5% |
| Financial charges | 65/66B | €8,872 | €15,908 | +€7,036 | +79.3% |
| Recurring financial charges | 65 | €8,872 | €15,908 | +€7,036 | +79.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,466 | -€17,201 | +€265 | +1.5% |
| Profit (loss) for the period | 9904 | -€17,466 | -€17,201 | +€265 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,466 | -€17,201 | +€265 | +1.5% |
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 29 September 2026 via checked.be.