FACC: 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.
FACC
Largest movements
- Cash +€59,255
up €59,255 (+121%), from €48,787 to €108,042
mainly Net result for the year (+€51,844) and Receivables within one year (+€39,735)
- Receivables within one year -€39,735
down €39,735 (-63.5%), from €62,554 to €22,819
of which Other amounts receivable: -€39,737
- Tangible fixed assets -€4,210
down €4,210 (-9.9%), from €42,501 to €38,290
- Reserves +€58,000
up €58,000 (+96.1%), from €60,360 to €118,360
- Other debts -€19,243
down €19,243 (-65.8%), from €29,243 to €10,000
- Profit (loss) carried forward -€16,156
down €16,156 (-97.5%), from €16,567 to €411
- Tax, wage and social debts -€6,930
down €6,930 (-30.6%), from €22,657 to €15,727
of which Remuneration and social security: -€7,221
- Purchases and services -€30,798
down €30,798 (-26.6%), from €115,813 to €85,014
- Gross operating margin +€22,029
up €22,029 (+24.9%), from €88,547 to €110,576
- Turnover -€12,530
down €12,530 (-6.2%), from €200,600 to €188,070
- Staff costs +€8,422
up €8,422 (+48.2%), from €17,470 to €25,892
- Depreciation -€5,964
down €5,964 (-51.2%), from €11,641 to €5,677
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 | €158,233 | €172,136 | +€13,903 | +8.8% |
| Fixed assets | 21/28 | €46,167 | €40,490 | -€5,677 | -12.3% |
| Intangible fixed assets | 21 | €3,667 | €2,200 | -€1,467 | -40.0% |
| Tangible fixed assets | 22/27 | €42,501 | €38,290 | -€4,210 | -9.9% |
| Land and buildings | 22 | €34,312 | €33,145 | -€1,167 | -3.4% |
| Plant, machinery and equipment | 23 | €1,218 | €708 | -€510 | -41.9% |
| Furniture and vehicles | 24 | €2,370 | €1,446 | -€923 | -39.0% |
| Other tangible fixed assets | 26 | €4,601 | €2,991 | -€1,610 | -35.0% |
| Current assets | 29/58 | €112,066 | €131,646 | +€19,580 | +17.5% |
| Amounts receivable within one year | 40/41 | €62,554 | €22,819 | -€39,735 | -63.5% |
| Trade receivables | 40 | €17,943 | €17,945 | +€2 | 0.0% |
| Other amounts receivable | 41 | €44,611 | €4,874 | -€39,737 | -89.1% |
| Cash at bank and in hand | 54/58 | €48,787 | €108,042 | +€59,255 | +121% |
| Deferred charges and accrued income | 490/1 | €725 | €785 | +€60 | +8.3% |
| Total equity and liabilities | 10/49 | €158,233 | €172,136 | +€13,903 | +8.8% |
| Equity | 10/15 | €95,527 | €137,371 | +€41,844 | +43.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,360 | €118,360 | +€58,000 | +96.1% |
| Distributable reserves | 133 | €60,360 | €118,360 | +€58,000 | +96.1% |
| Profit (loss) carried forward | 14 | €16,567 | €411 | -€16,156 | -97.5% |
| Amounts payable | 17/49 | €62,705 | €34,765 | -€27,941 | -44.6% |
| Amounts payable within one year | 42/48 | €61,764 | €34,568 | -€27,195 | -44.0% |
| Financial debts | 43 | €4,115 | €4,090 | -€25 | -0.6% |
| Credit institutions | 430/8 | €4,115 | €4,090 | -€25 | -0.6% |
| Trade debts | 44 | €737 | €601 | -€136 | -18.5% |
| Suppliers | 440/4 | €737 | €601 | -€136 | -18.5% |
| Advances received on contracts in progress | 46 | €5,011 | €4,150 | -€861 | -17.2% |
| Taxes, remuneration and social security | 45 | €22,657 | €15,727 | -€6,930 | -30.6% |
| Taxes | 450/3 | €15,435 | €15,727 | +€292 | +1.9% |
| Remuneration and social security | 454/9 | €7,221 | - | -€7,221 | |
| Other amounts payable | 47/48 | €29,243 | €10,000 | -€19,243 | -65.8% |
| Accrued charges and deferred income | 492/3 | €942 | €196 | -€745 | -79.2% |
| Turnover | 70 | €200,600 | €188,070 | -€12,530 | -6.2% |
| Non-recurring operating income | 76A | - | €1 | +€1 | |
| Goods, raw materials, services and sundry goods | 60/61 | €115,813 | €85,014 | -€30,798 | -26.6% |
| Remuneration, social security and pensions | 62 | €17,470 | €25,892 | +€8,422 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,641 | €5,677 | -€5,964 | -51.2% |
| Other operating charges | 640/8 | €2,863 | €1,493 | -€1,371 | -47.9% |
| Non-recurring operating charges | 66A | - | €5,237 | +€5,237 | |
| Gross operating margin | 9900 | €88,547 | €110,576 | +€22,029 | +24.9% |
| Operating profit (loss) | 9901 | €56,572 | €72,277 | +€15,705 | +27.8% |
| Financial income | 75/76B | €94 | - | -€94 | |
| Recurring financial income | 75 | €94 | - | -€94 | |
| Financial charges | 65/66B | €1,617 | €2,088 | +€471 | +29.1% |
| Recurring financial charges | 65 | €1,617 | €2,088 | +€471 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €55,049 | €70,190 | +€15,140 | +27.5% |
| Income taxes | 67/77 | €15,452 | €18,346 | +€2,894 | +18.7% |
| Profit (loss) for the period | 9904 | €39,598 | €51,844 | +€12,246 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,598 | €51,844 | +€12,246 | +30.9% |
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 14 October 2026 via checked.be.