Facero: 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.
Facero
Largest movements
- Cash +€7,590
up €7,590 (+254.8%), from €2,979 to €10,570
mainly Receivables within one year (+€7,276) and Other debts (+€4,667)
- Receivables within one year -€7,276
down €7,276 (-42.6%), from €17,079 to €9,804
of which Trade receivables: -€8,642
- Deferred charges and accrued income -€1,623
down €1,623 (-22.5%), from €7,199 to €5,576
- Tangible fixed assets -€1,414
down €1,414 (-20.2%), from €6,992 to €5,577
of which Furniture and vehicles: -€1,562
- Stocks and contracts +€466
up €466 (+15.7%), from €2,959 to €3,425
- Other debts +€4,667
up €4,667 (+17.5%), from €26,621 to €31,288
- Trade debts -€4,351
down €4,351 (-73.5%), from €5,919 to €1,568
- Tax, wage and social debts -€2,644
down €2,644 (-94.1%), from €2,808 to €164
of which Remuneration and social security: -€1,500
- Gross operating margin -€1,098
down €1,098 (-18.3%), from €6,007 to €4,909
- Financial charges -€444
down €444 (-24.1%), from €1,843 to €1,399
- Depreciation +€284
up €284 (+13.2%), from €2,148 to €2,433
- Other operating charges -€163
down €163 (-21.8%), from €748 to €585
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 | €37,458 | €35,202 | -€2,256 | -6.0% |
| Fixed assets | 21/28 | €7,242 | €5,827 | -€1,414 | -19.5% |
| Tangible fixed assets | 22/27 | €6,992 | €5,577 | -€1,414 | -20.2% |
| Plant, machinery and equipment | 23 | €1,353 | €1,501 | +€148 | +10.9% |
| Furniture and vehicles | 24 | €5,639 | €4,077 | -€1,562 | -27.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €30,217 | €29,374 | -€842 | -2.8% |
| Stocks and contracts in progress | 3 | €2,959 | €3,425 | +€466 | +15.7% |
| Stocks | 30/36 | €2,959 | €3,425 | +€466 | +15.7% |
| Amounts receivable within one year | 40/41 | €17,079 | €9,804 | -€7,276 | -42.6% |
| Trade receivables | 40 | €17,072 | €8,429 | -€8,642 | -50.6% |
| Other amounts receivable | 41 | €8 | €1,374 | +€1,367 | +17914.2% |
| Cash at bank and in hand | 54/58 | €2,979 | €10,570 | +€7,590 | +254.8% |
| Deferred charges and accrued income | 490/1 | €7,199 | €5,576 | -€1,623 | -22.5% |
| Total equity and liabilities | 10/49 | €37,458 | €35,202 | -€2,256 | -6.0% |
| Equity | 10/15 | €1,631 | €1,991 | +€360 | +22.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €631 | €991 | +€360 | +57.0% |
| Distributable reserves | 133 | €631 | €991 | +€360 | +57.0% |
| Amounts payable | 17/49 | €35,827 | €33,210 | -€2,616 | -7.3% |
| Amounts payable within one year | 42/48 | €35,349 | €33,020 | -€2,328 | -6.6% |
| Trade debts | 44 | €5,919 | €1,568 | -€4,351 | -73.5% |
| Suppliers | 440/4 | €5,919 | €1,568 | -€4,351 | -73.5% |
| Taxes, remuneration and social security | 45 | €2,808 | €164 | -€2,644 | -94.1% |
| Taxes | 450/3 | €1,308 | €164 | -€1,144 | -87.4% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €26,621 | €31,288 | +€4,667 | +17.5% |
| Accrued charges and deferred income | 492/3 | €478 | €190 | -€288 | -60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,148 | €2,433 | +€284 | +13.2% |
| Other operating charges | 640/8 | €748 | €585 | -€163 | -21.8% |
| Gross operating margin | 9900 | €6,007 | €4,909 | -€1,098 | -18.3% |
| Operating profit (loss) | 9901 | €3,111 | €1,891 | -€1,220 | -39.2% |
| Financial charges | 65/66B | €1,843 | €1,399 | -€444 | -24.1% |
| Recurring financial charges | 65 | €1,843 | €1,399 | -€444 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €1,267 | €492 | -€776 | -61.2% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | €1,139 | €360 | -€780 | -68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,139 | €360 | -€780 | -68.4% |
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 7 October 2026 via checked.be.