FACCON: 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.
FACCON
Largest movements
- Financial fixed assets +€50,000
new in 2025: €50,000
- Stocks and contracts +€25,480
up €25,480 (+50.5%), from €50,480 to €75,960
- Receivables within one year -€6,533
down €6,533 (-5.5%), from €118,990 to €112,457
- Profit (loss) carried forward +€50,013
up €50,013 (+95.7%), from -€52,264 to -€2,251
- Trade debts +€11,425
up €11,425 (+2663.5%), from €429 to €11,854
- Tax, wage and social debts +€10,834
new in 2025: €10,834
- Turnover -€82,470
no longer reported in 2025 (was €82,470)
- Gross operating margin -€31,401
down €31,401 (-38.5%), from €81,470 to €50,068
- Purchases and services -€1,000
no longer reported in 2025 (was €1,000)
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 | €169,579 | €239,607 | +€70,029 | +41.3% |
| Fixed assets | 21/28 | - | €50,000 | +€50,000 | |
| Financial fixed assets | 28 | - | €50,000 | +€50,000 | |
| Current assets | 29/58 | €169,579 | €189,607 | +€20,029 | +11.8% |
| Stocks and contracts in progress | 3 | €50,480 | €75,960 | +€25,480 | +50.5% |
| Stocks | 30/36 | €50,480 | €75,960 | +€25,480 | +50.5% |
| Amounts receivable within one year | 40/41 | €118,990 | €112,457 | -€6,533 | -5.5% |
| Trade receivables | 40 | €118,990 | €112,457 | -€6,533 | -5.5% |
| Cash at bank and in hand | 54/58 | €109 | €1,191 | +€1,082 | +995.1% |
| Total equity and liabilities | 10/49 | €169,579 | €239,607 | +€70,029 | +41.3% |
| Equity | 10/15 | €165,969 | €215,982 | +€50,013 | +30.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | - | -€61,500 | |
| Issued capital | 100 | €61,500 | - | -€61,500 | |
| Reserves | 13 | €156,733 | €156,733 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,086 | €5,086 | = | 0.0% |
| Legal reserve | 130 | €5,086 | - | -€5,086 | |
| Reserves not available under the articles | 1311 | - | €5,086 | +€5,086 | |
| Distributable reserves | 133 | €151,647 | €151,647 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,264 | -€2,251 | +€50,013 | +95.7% |
| Amounts payable | 17/49 | €3,610 | €23,625 | +€20,015 | +554.5% |
| Amounts payable within one year | 42/48 | €3,610 | €23,625 | +€20,015 | +554.5% |
| Trade debts | 44 | €429 | €11,854 | +€11,425 | +2663.5% |
| Suppliers | 440/4 | €429 | €11,854 | +€11,425 | +2663.5% |
| Taxes, remuneration and social security | 45 | - | €10,834 | +€10,834 | |
| Taxes | 450/3 | - | €10,834 | +€10,834 | |
| Other amounts payable | 47/48 | €3,181 | €938 | -€2,243 | -70.5% |
| Turnover | 70 | €82,470 | - | -€82,470 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,000 | - | -€1,000 | |
| Gross operating margin | 9900 | €81,470 | €50,068 | -€31,401 | -38.5% |
| Operating profit (loss) | 9901 | €81,470 | €50,068 | -€31,401 | -38.5% |
| Financial charges | 65/66B | €48 | €55 | +€7 | +14.6% |
| Recurring financial charges | 65 | €48 | €55 | +€7 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €81,422 | €50,013 | -€31,408 | -38.6% |
| Profit (loss) for the period | 9904 | €81,422 | €50,013 | -€31,408 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €81,422 | €50,013 | -€31,408 | -38.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.