FACE A FACE CONSULTING: 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.
What changed
FACE A FACE CONSULTING
NACE 90.393, Specialised image, lighting and sound technical services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€83,623
2024 · €43,737+€39,886
Equity
€604,206
2024 · €520,583+€83,623
Cash
€3,011
2024 · €406+€2,605
Balance sheet total
€2.4m
2024 · €2.5m-€139,193
Largest movements
Assets
- Tangible fixed assets -€99,277
down €99,277 (-8.2%), from €1.2m to €1.1m
of which Leasing and similar rights: -€98,926
- Deferred charges and accrued income -€43,611
down €43,611 (-14.6%), from €298,557 to €254,946
Equity and liabilities
- Debts after one year -€134,942
down €134,942 (-17.6%), from €767,900 to €632,958
- Accrued charges and deferred income -€112,053
down €112,053 (-13.6%), from €821,015 to €708,961
- Profit (loss) carried forward +€83,623
up €83,623 (+20.8%), from €401,348 to €484,971
- Tax, wage and social debts +€26,614
up €26,614 (+79.2%), from €33,618 to €60,232
of which Taxes: +€28,379
Income statement
- Gross operating margin +€48,784
up €48,784 (+29.6%), from €164,740 to €213,525
- Taxes +€14,329
up €14,329 (+77.2%), from €18,568 to €32,897
- Staff costs +€4,724
up €4,724 (+30.8%), from €15,332 to €20,056
- Depreciation -€3,995
down €3,995 (-2.8%), from €141,667 to €137,672
- Financial charges -€3,572
down €3,572 (-14.0%), from €25,485 to €21,913
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.
Result 2024
€43,737
Gross operating margin
+€48,784
Staff costs
-€4,724
Depreciation
+€3,995
Other operating charges
-€31
Other operating items
+€2,518
Financial income
+€101
Financial charges
+€3,572
Taxes
-€14,329
Result 2025
€83,623
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€179,997
Investment
-€38,396
Financing
-€138,996
Cash 2024
€406
From operations (derived)
+€179,997
Net result for the year
+€83,623
Depreciation
+€137,672
Receivables within one year
-€1,089
Deferred charges and accrued income
+€43,611
Trade debts
-€7,601
Tax, wage and social debts
+€26,614
Other debts
+€9,221
Accrued charges and deferred income
-€112,053
Investment (derived)
-€38,396
Investment in fixed assets (net)
-€38,396
Financing
-€138,996
Debts after one year
-€134,942
Current portion of long-term debt
-€3,224
Short-term financial debts
-€830
Cash 2025
€3,011
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,530,281 | €2,391,088 | -€139,193 | -5.5% |
| Fixed assets | 21/28 | €1,798,505 | €1,699,228 | -€99,277 | -5.5% |
| Tangible fixed assets | 22/27 | €1,215,005 | €1,115,728 | -€99,277 | -8.2% |
| Land and buildings | 22 | €512,434 | €508,323 | -€4,110 | -0.8% |
| Plant, machinery and equipment | 23 | €868 | €320 | -€548 | -63.1% |
| Furniture and vehicles | 24 | €6,710 | €11,124 | +€4,414 | +65.8% |
| Leasing and similar rights | 25 | €694,463 | €595,537 | -€98,926 | -14.2% |
| Other tangible fixed assets | 26 | €530 | €424 | -€106 | -20.0% |
| Financial fixed assets | 28 | €583,500 | €583,500 | = | 0.0% |
| Current assets | 29/58 | €731,776 | €691,860 | -€39,916 | -5.5% |
| Amounts receivable after more than one year | 29 | €404,214 | €404,214 | = | 0.0% |
| Other amounts receivable | 291 | €404,214 | €404,214 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,600 | €29,689 | +€1,089 | +3.8% |
| Trade receivables | 40 | €2,017 | €2,017 | = | 0.0% |
| Other amounts receivable | 41 | €26,583 | €27,672 | +€1,089 | +4.1% |
| Cash at bank and in hand | 54/58 | €406 | €3,011 | +€2,605 | +642% |
| Deferred charges and accrued income | 490/1 | €298,557 | €254,946 | -€43,611 | -14.6% |
| Total equity and liabilities | 10/49 | €2,530,281 | €2,391,088 | -€139,193 | -5.5% |
| Equity | 10/15 | €520,583 | €604,206 | +€83,623 | +16.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €57,735 | €57,735 | = | 0.0% |
| Non-distributable reserves | 130/1 | €57,735 | €57,735 | = | 0.0% |
| Legal reserve | 130 | €57,735 | €57,735 | = | 0.0% |
| Profit (loss) carried forward | 14 | €401,348 | €484,971 | +€83,623 | +20.8% |
| Provisions and deferred taxes | 16 | €165,588 | €165,588 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €165,588 | €165,588 | = | 0.0% |
| Pensions and similar obligations | 160 | €165,588 | €165,588 | = | 0.0% |
| Amounts payable | 17/49 | €1,844,109 | €1,621,294 | -€222,816 | -12.1% |
| Amounts payable after more than one year | 17 | €767,900 | €632,958 | -€134,942 | -17.6% |
| Financial debts | 170/4 | €767,900 | €632,958 | -€134,942 | -17.6% |
| Amounts payable within one year | 42/48 | €255,194 | €279,374 | +€24,180 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €138,166 | €134,942 | -€3,224 | -2.3% |
| Financial debts | 43 | €839 | €9 | -€830 | -99.0% |
| Credit institutions | 430/8 | €839 | €9 | -€830 | -99.0% |
| Trade debts | 44 | €46,171 | €38,569 | -€7,601 | -16.5% |
| Suppliers | 440/4 | €46,171 | €38,569 | -€7,601 | -16.5% |
| Taxes, remuneration and social security | 45 | €33,618 | €60,232 | +€26,614 | +79.2% |
| Taxes | 450/3 | €29,154 | €57,533 | +€28,379 | +97.3% |
| Remuneration and social security | 454/9 | €4,464 | €2,699 | -€1,766 | -39.5% |
| Other amounts payable | 47/48 | €36,401 | €45,622 | +€9,221 | +25.3% |
| Accrued charges and deferred income | 492/3 | €821,015 | €708,961 | -€112,053 | -13.6% |
| Non-recurring operating income | 76A | €12,559 | €12,559 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €15,332 | €20,056 | +€4,724 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141,667 | €137,672 | -€3,995 | -2.8% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Non-recurring operating charges | 66A | €2,518 | - | -€2,518 | |
| Gross operating margin | 9900 | €164,740 | €213,525 | +€48,784 | +29.6% |
| Operating profit (loss) | 9901 | €4,256 | €54,798 | +€50,542 | +1,188% |
| Financial income | 75/76B | €83,535 | €83,635 | +€101 | +0.1% |
| Recurring financial income | 75 | €15,236 | €15,336 | +€101 | +0.7% |
| Non-recurring financial income | 76B | €68,299 | €68,299 | = | 0.0% |
| Financial charges | 65/66B | €25,485 | €21,913 | -€3,572 | -14.0% |
| Recurring financial charges | 65 | €25,485 | €21,913 | -€3,572 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €62,305 | €116,519 | +€54,215 | +87.0% |
| Income taxes | 67/77 | €18,568 | €32,897 | +€14,329 | +77.2% |
| Profit (loss) for the period | 9904 | €43,737 | €83,623 | +€39,886 | +91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,737 | €83,623 | +€39,886 | +91.2% |
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 16 October 2026 via checked.be.