Face The Action.be: 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.
Face The Action.be
Largest movements
- Tangible fixed assets -€10,636
down €10,636 (-52.9%), from €20,121 to €9,486
of which Plant, machinery and equipment: -€9,303
- Cash +€8,250
up €8,250 (+17.0%), from €48,535 to €56,785
mainly Depreciation (+€12,454) and Net result for the year (+€12,445)
- Receivables within one year +€1,635
up €1,635 (+19.5%), from €8,387 to €10,022
of which Other amounts receivable: +€4,508
- Deferred charges and accrued income -€986
no longer reported in 2025 (was €986)
- Reserves +€12,445
up €12,445 (+56.7%), from €21,945 to €34,390
- Other debts -€9,946
down €9,946 (-71.5%), from €13,908 to €3,962
- Tax, wage and social debts -€3,773
down €3,773 (-29.0%), from €13,027 to €9,254
of which Taxes: -€2,467
- Gross operating margin +€24,028
up €24,028 (+55.2%), from €43,502 to €67,531
- Taxes +€6,313
up €6,313 (+1,018%), from €620 to €6,933
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 | €78,029 | €76,292 | -€1,736 | -2.2% |
| Fixed assets | 21/28 | €20,121 | €9,486 | -€10,636 | -52.9% |
| Tangible fixed assets | 22/27 | €20,121 | €9,486 | -€10,636 | -52.9% |
| Plant, machinery and equipment | 23 | €18,486 | €9,183 | -€9,303 | -50.3% |
| Furniture and vehicles | 24 | €1,635 | €303 | -€1,332 | -81.5% |
| Current assets | 29/58 | €57,907 | €66,806 | +€8,899 | +15.4% |
| Amounts receivable within one year | 40/41 | €8,387 | €10,022 | +€1,635 | +19.5% |
| Trade receivables | 40 | €8,356 | €5,483 | -€2,873 | -34.4% |
| Other amounts receivable | 41 | €31 | €4,539 | +€4,508 | +14,584% |
| Cash at bank and in hand | 54/58 | €48,535 | €56,785 | +€8,250 | +17.0% |
| Deferred charges and accrued income | 490/1 | €986 | - | -€986 | |
| Total equity and liabilities | 10/49 | €78,029 | €76,292 | -€1,736 | -2.2% |
| Equity | 10/15 | €40,545 | €52,990 | +€12,445 | +30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,945 | €34,390 | +€12,445 | +56.7% |
| Distributable reserves | 133 | €21,945 | €34,390 | +€12,445 | +56.7% |
| Amounts payable | 17/49 | €37,484 | €23,302 | -€14,181 | -37.8% |
| Amounts payable within one year | 42/48 | €37,178 | €23,302 | -€13,876 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €506 | - | -€506 | |
| Trade debts | 44 | €9,737 | €10,086 | +€350 | +3.6% |
| Suppliers | 440/4 | €9,737 | €10,086 | +€350 | +3.6% |
| Taxes, remuneration and social security | 45 | €13,027 | €9,254 | -€3,773 | -29.0% |
| Taxes | 450/3 | €9,021 | €6,553 | -€2,467 | -27.4% |
| Remuneration and social security | 454/9 | €4,006 | €2,700 | -€1,306 | -32.6% |
| Other amounts payable | 47/48 | €13,908 | €3,962 | -€9,946 | -71.5% |
| Accrued charges and deferred income | 492/3 | €306 | - | -€306 | |
| Non-recurring operating income | 76A | €8,683 | - | -€8,683 | |
| Remuneration, social security and pensions | 62 | €31,664 | €31,862 | +€198 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,258 | €12,454 | +€196 | +1.6% |
| Other operating charges | 640/8 | €1,884 | €1,518 | -€366 | -19.4% |
| Gross operating margin | 9900 | €43,502 | €67,531 | +€24,028 | +55.2% |
| Operating profit (loss) | 9901 | -€2,304 | €21,697 | +€24,001 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -16.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -16.7% |
| Financial charges | 65/66B | €2,441 | €2,320 | -€121 | -5.0% |
| Recurring financial charges | 65 | €2,441 | €2,320 | -€121 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,744 | €19,378 | +€24,122 | |
| Income taxes | 67/77 | €620 | €6,933 | +€6,313 | +1,018% |
| Profit (loss) for the period | 9904 | -€5,364 | €12,445 | +€17,809 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,364 | €12,445 | +€17,809 |
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 23 October 2026 via checked.be.