FACCA: 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.
FACCA
Largest movements
- Receivables within one year +€270,789
up €270,789 (+2743.5%), from €9,870 to €280,659
of which Trade receivables: +€226,976
- Tangible fixed assets -€4,446
down €4,446 (-21.5%), from €20,700 to €16,254
- Profit (loss) carried forward +€194,125
up €194,125 (+4044.4%), from €4,800 to €198,925
- Tax, wage and social debts +€72,003
up €72,003 (+1607.7%), from €4,479 to €76,481
of which Taxes: +€71,828
- Other debts -€4,050
no longer reported in 2025 (was €4,050)
- Debts after one year -€3,489
down €3,489 (-19.3%), from €18,036 to €14,547
- Trade debts +€3,005
up €3,005 (+1126.6%), from €267 to €3,271
- Turnover +€357,085
new in 2025: €357,085
- Gross operating margin +€248,971
up €248,971 (+1278.9%), from €19,467 to €268,438
- Purchases and services +€95,973
new in 2025: €95,973
- Taxes +€63,907
up €63,907 (+4586.2%), from €1,393 to €65,300
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 | €35,021 | €296,914 | +€261,892 | +747.8% |
| Fixed assets | 21/28 | €22,700 | €16,254 | -€6,446 | -28.4% |
| Tangible fixed assets | 22/27 | €20,700 | €16,254 | -€4,446 | -21.5% |
| Leasing and similar rights | 25 | €20,700 | €16,254 | -€4,446 | -21.5% |
| Financial fixed assets | 28 | €2,000 | - | -€2,000 | |
| Current assets | 29/58 | €12,321 | €280,660 | +€268,339 | +2177.9% |
| Amounts receivable within one year | 40/41 | €9,870 | €280,659 | +€270,789 | +2743.5% |
| Trade receivables | 40 | €6,359 | €233,335 | +€226,976 | +3569.4% |
| Other amounts receivable | 41 | €3,511 | €47,324 | +€43,813 | +1247.8% |
| Cash at bank and in hand | 54/58 | €467 | €1 | -€466 | -99.8% |
| Deferred charges and accrued income | 490/1 | €1,984 | - | -€1,984 | |
| Total equity and liabilities | 10/49 | €35,021 | €296,914 | +€261,892 | +747.8% |
| Equity | 10/15 | €5,000 | €199,125 | +€194,125 | +3882.6% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,800 | €198,925 | +€194,125 | +4044.4% |
| Amounts payable | 17/49 | €30,021 | €97,789 | +€67,767 | +225.7% |
| Amounts payable after more than one year | 17 | €18,036 | €14,547 | -€3,489 | -19.3% |
| Financial debts | 170/4 | €18,036 | €14,547 | -€3,489 | -19.3% |
| Amounts payable within one year | 42/48 | €11,985 | €83,242 | +€71,257 | +594.6% |
| Current portion of amounts payable after more than one year | 42 | €3,190 | €3,489 | +€299 | +9.4% |
| Trade debts | 44 | €267 | €3,271 | +€3,005 | +1126.6% |
| Suppliers | 440/4 | €267 | €3,271 | +€3,005 | +1126.6% |
| Taxes, remuneration and social security | 45 | €4,479 | €76,481 | +€72,003 | +1607.7% |
| Taxes | 450/3 | €1,393 | €73,221 | +€71,828 | +5154.6% |
| Remuneration and social security | 454/9 | €3,085 | €3,260 | +€175 | +5.7% |
| Other amounts payable | 47/48 | €4,050 | - | -€4,050 | |
| Turnover | 70 | - | €357,085 | +€357,085 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €95,973 | +€95,973 | |
| Remuneration, social security and pensions | 62 | €1,008 | €2,556 | +€1,548 | +153.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,531 | €4,446 | +€2,915 | +190.5% |
| Other operating charges | 640/8 | €387 | €66 | -€321 | -82.8% |
| Gross operating margin | 9900 | €19,467 | €268,438 | +€248,971 | +1278.9% |
| Operating profit (loss) | 9901 | €16,541 | €261,370 | +€244,828 | +1480.1% |
| Financial income | 75/76B | €1 | €4 | +€3 | +288.3% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +288.3% |
| Financial charges | 65/66B | €798 | €1,949 | +€1,151 | +144.3% |
| Recurring financial charges | 65 | €798 | €1,949 | +€1,151 | +144.3% |
| Profit (loss) for the period before taxes | 9903 | €15,745 | €259,425 | +€243,681 | +1547.7% |
| Income taxes | 67/77 | €1,393 | €65,300 | +€63,907 | +4586.2% |
| Profit (loss) for the period | 9904 | €14,351 | €194,125 | +€179,774 | +1252.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,351 | €194,125 | +€179,774 | +1252.7% |
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 5 October 2026 via checked.be.