FACEA CONCEPT: 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.
FACEA CONCEPT
Largest movements
- Receivables within one year +€1.5m
up €1.5m (+20,014%), from €7,471 to €1.5m
of which Trade receivables: +€1.5m
- Stocks and contracts -€54,979
no longer reported in 2025 (was €54,979)
- Trade debts +€1.4m
up €1.4m (+2,859%), from €48,578 to €1.4m
- Tax, wage and social debts +€27,147
up €27,147 (+22,166%), from €122 to €27,270
- Other debts +€15,841
new in 2025: €15,841
- Gross operating margin +€7,985
up €7,985 (+222%), from €3,603 to €11,588
- Taxes +€2,780
up €2,780 (+2,270%), from €122 to €2,902
- Financial charges -€172
down €172 (-53.1%), from €323 to €152
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 | €62,999 | €1,502,745 | +€1.4m | +2,285% |
| Current assets | 29/58 | €62,999 | €1,502,745 | +€1.4m | +2,285% |
| Stocks and contracts in progress | 3 | €54,979 | - | -€54,979 | |
| Contracts in progress | 37 | €54,979 | - | -€54,979 | |
| Amounts receivable within one year | 40/41 | €7,471 | €1,502,619 | +€1.5m | +20,014% |
| Trade receivables | 40 | - | €1,502,619 | +€1.5m | |
| Other amounts receivable | 41 | €7,471 | - | -€7,471 | |
| Cash at bank and in hand | 54/58 | €550 | €20 | -€530 | -96.3% |
| Deferred charges and accrued income | 490/1 | - | €105 | +€105 | |
| Total equity and liabilities | 10/49 | €62,999 | €1,502,745 | +€1.4m | +2,285% |
| Equity | 10/15 | €14,298 | €22,271 | +€7,973 | +55.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,098 | €16,071 | +€7,973 | +98.5% |
| Distributable reserves | 133 | €8,098 | €16,071 | +€7,973 | +98.5% |
| Amounts payable | 17/49 | €48,701 | €1,480,474 | +€1.4m | +2,940% |
| Amounts payable within one year | 42/48 | €48,701 | €1,480,474 | +€1.4m | +2,940% |
| Trade debts | 44 | €48,578 | €1,437,364 | +€1.4m | +2,859% |
| Suppliers | 440/4 | €48,578 | €1,437,364 | +€1.4m | +2,859% |
| Taxes, remuneration and social security | 45 | €122 | €27,270 | +€27,147 | +22,166% |
| Taxes | 450/3 | €122 | €27,270 | +€27,147 | +22,166% |
| Other amounts payable | 47/48 | - | €15,841 | +€15,841 | |
| Other operating charges | 640/8 | €646 | €561 | -€85 | -13.1% |
| Gross operating margin | 9900 | €3,603 | €11,588 | +€7,985 | +222% |
| Operating profit (loss) | 9901 | €2,957 | €11,027 | +€8,070 | +273% |
| Financial charges | 65/66B | €323 | €152 | -€172 | -53.1% |
| Recurring financial charges | 65 | €323 | €152 | -€172 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €2,634 | €10,875 | +€8,241 | +313% |
| Income taxes | 67/77 | €122 | €2,902 | +€2,780 | +2,270% |
| Profit (loss) for the period | 9904 | €2,512 | €7,973 | +€5,461 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €2,512 | €7,973 | +€5,461 | +217% |
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.