FACAUSUD: 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.
FACAUSUD
Largest movements
- Receivables within one year -€9,725
down €9,725 (-86.1%), from €11,298 to €1,573
of which Trade receivables: -€6,175
- Tangible fixed assets -€9,270
down €9,270 (-13.0%), from €71,212 to €61,942
of which Other tangible fixed assets: -€4,689
- Other debts -€17,818
down €17,818 (-78.7%), from €22,646 to €4,828
- Tax, wage and social debts -€2,777
down €2,777 (-50.9%), from €5,455 to €2,679
- Profit (loss) carried forward +€2,153
up €2,153 (+5.1%), from €42,214 to €44,367
- Gross operating margin -€9,465
down €9,465 (-40.4%), from €23,456 to €13,991
- Taxes -€3,067
down €3,067 (-57.4%), from €5,345 to €2,278
- Depreciation +€688
up €688 (+8.0%), from €8,582 to €9,270
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 | €87,239 | €68,584 | -€18,655 | -21.4% |
| Fixed assets | 21/28 | €71,212 | €61,942 | -€9,270 | -13.0% |
| Tangible fixed assets | 22/27 | €71,212 | €61,942 | -€9,270 | -13.0% |
| Plant, machinery and equipment | 23 | €174 | €44 | -€131 | -75.0% |
| Furniture and vehicles | 24 | €26,854 | €22,404 | -€4,450 | -16.6% |
| Other tangible fixed assets | 26 | €44,184 | €39,495 | -€4,689 | -10.6% |
| Current assets | 29/58 | €16,027 | €6,643 | -€9,385 | -58.6% |
| Amounts receivable within one year | 40/41 | €11,298 | €1,573 | -€9,725 | -86.1% |
| Trade receivables | 40 | €7,748 | €1,573 | -€6,175 | -79.7% |
| Other amounts receivable | 41 | €3,551 | - | -€3,551 | |
| Cash at bank and in hand | 54/58 | €3,841 | €4,243 | +€403 | +10.5% |
| Deferred charges and accrued income | 490/1 | €889 | €826 | -€62 | -7.0% |
| Total equity and liabilities | 10/49 | €87,239 | €68,584 | -€18,655 | -21.4% |
| Equity | 10/15 | €58,504 | €60,657 | +€2,153 | +3.7% |
| Contributions | 10/11 | - | €0 | = | |
| Reserves | 13 | €16,290 | €16,290 | = | 0.0% |
| Distributable reserves | 133 | €16,290 | €16,290 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,214 | €44,367 | +€2,153 | +5.1% |
| Amounts payable | 17/49 | €28,735 | €7,927 | -€20,808 | -72.4% |
| Amounts payable within one year | 42/48 | €28,735 | €7,927 | -€20,808 | -72.4% |
| Trade debts | 44 | €634 | €421 | -€213 | -33.6% |
| Suppliers | 440/4 | €634 | €421 | -€213 | -33.6% |
| Taxes, remuneration and social security | 45 | €5,455 | €2,679 | -€2,777 | -50.9% |
| Taxes | 450/3 | €5,455 | €2,679 | -€2,777 | -50.9% |
| Other amounts payable | 47/48 | €22,646 | €4,828 | -€17,818 | -78.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,582 | €9,270 | +€688 | +8.0% |
| Other operating charges | 640/8 | €235 | €150 | -€85 | -36.1% |
| Gross operating margin | 9900 | €23,456 | €13,991 | -€9,465 | -40.4% |
| Operating profit (loss) | 9901 | €14,639 | €4,571 | -€10,068 | -68.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €138 | €141 | +€3 | +2.0% |
| Recurring financial charges | 65 | €138 | €141 | +€3 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €14,501 | €4,431 | -€10,071 | -69.4% |
| Income taxes | 67/77 | €5,345 | €2,278 | -€3,067 | -57.4% |
| Profit (loss) for the period | 9904 | €9,157 | €2,153 | -€7,004 | -76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,157 | €2,153 | -€7,004 | -76.5% |
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 11 October 2026 via checked.be.