FACBEER: 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.
FACBEER
Largest movements
- Stocks and contracts +€13,652
up €13,652 (+99.1%), from €13,780 to €27,432
- Receivables within one year +€12,147
up €12,147 (+282.6%), from €4,298 to €16,445
of which Trade receivables: +€7,274
- Cash -€11,221
down €11,221 (-81.9%), from €13,694 to €2,473
mainly Trade debts (-€23,259) and Stocks and contracts (-€13,652)
- Trade debts -€23,259
down €23,259 (-95.2%), from €24,431 to €1,173
- Debts after one year +€20,000
new in 2025: €20,000
- Other debts +€14,485
up €14,485 (+69.0%), from €21,000 to €35,485
- Profit (loss) carried forward +€3,780
up €3,780 (+16.0%), from -€23,660 to -€19,880
- Gross operating margin +€27,463
up €27,463, from -€23,255 to €4,208
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 | €31,771 | €46,778 | +€15,006 | +47.2% |
| Current assets | 29/58 | €31,771 | €46,778 | +€15,006 | +47.2% |
| Stocks and contracts in progress | 3 | €13,780 | €27,432 | +€13,652 | +99.1% |
| Stocks | 30/36 | €13,780 | €27,432 | +€13,652 | +99.1% |
| Amounts receivable within one year | 40/41 | €4,298 | €16,445 | +€12,147 | +282.6% |
| Trade receivables | 40 | €1,482 | €8,756 | +€7,274 | +490.9% |
| Other amounts receivable | 41 | €2,816 | €7,688 | +€4,872 | +173.0% |
| Cash at bank and in hand | 54/58 | €13,694 | €2,473 | -€11,221 | -81.9% |
| Deferred charges and accrued income | 490/1 | - | €427 | +€427 | |
| Total equity and liabilities | 10/49 | €31,771 | €46,778 | +€15,006 | +47.2% |
| Equity | 10/15 | -€13,660 | -€9,880 | +€3,780 | +27.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,660 | -€19,880 | +€3,780 | +16.0% |
| Amounts payable | 17/49 | €45,431 | €56,658 | +€11,227 | +24.7% |
| Amounts payable after more than one year | 17 | - | €20,000 | +€20,000 | |
| Financial debts | 170/4 | - | €20,000 | +€20,000 | |
| Amounts payable within one year | 42/48 | €45,431 | €36,658 | -€8,774 | -19.3% |
| Trade debts | 44 | €24,431 | €1,173 | -€23,259 | -95.2% |
| Suppliers | 440/4 | €24,431 | €1,173 | -€23,259 | -95.2% |
| Other amounts payable | 47/48 | €21,000 | €35,485 | +€14,485 | +69.0% |
| Other operating charges | 640/8 | €95 | €207 | +€112 | +117.2% |
| Gross operating margin | 9900 | -€23,255 | €4,208 | +€27,463 | |
| Operating profit (loss) | 9901 | -€23,350 | €4,000 | +€27,351 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €309 | €221 | -€88 | -28.6% |
| Recurring financial charges | 65 | €309 | €221 | -€88 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,660 | €3,780 | +€27,439 | |
| Profit (loss) for the period | 9904 | -€23,660 | €3,780 | +€27,439 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,660 | €3,780 | +€27,439 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.