Facet 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.
Facet Consulting
Largest movements
- Cash +€15,856
up €15,856 (+339%), from €4,671 to €20,527
mainly Net result for the year (+€23,507) and Tax, wage and social debts (+€6,163)
- Receivables within one year +€10,161
up €10,161 (+105%), from €9,680 to €19,841
of which Trade receivables: +€6,501
- Deferred charges and accrued income -€1,611
down €1,611 (-83.9%), from €1,919 to €308
- Tangible fixed assets +€937
new in 2025: €937
- Reserves +€23,507
up €23,507 (+2,373%), from €991 to €24,498
- Tax, wage and social debts +€6,163
up €6,163 (+95.6%), from €6,449 to €12,611
of which Taxes: +€6,163
- Other debts -€2,892
no longer reported in 2025 (was €2,892)
- Trade debts -€1,569
down €1,569 (-95.9%), from €1,635 to €66
- Gross operating margin +€31,288
up €31,288 (+972%), from €3,219 to €34,507
- Taxes +€6,214
up €6,214 (+721%), from €862 to €7,076
- Financial charges +€2,341
up €2,341 (+690%), from €339 to €2,680
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 | €17,020 | €42,363 | +€25,343 | +149% |
| Fixed assets | 21/28 | €750 | €1,687 | +€937 | +125% |
| Tangible fixed assets | 22/27 | - | €937 | +€937 | |
| Furniture and vehicles | 24 | - | €937 | +€937 | |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €16,270 | €40,676 | +€24,406 | +150% |
| Amounts receivable within one year | 40/41 | €9,680 | €19,841 | +€10,161 | +105% |
| Trade receivables | 40 | €9,680 | €16,181 | +€6,501 | +67.2% |
| Other amounts receivable | 41 | - | €3,660 | +€3,660 | |
| Cash at bank and in hand | 54/58 | €4,671 | €20,527 | +€15,856 | +339% |
| Deferred charges and accrued income | 490/1 | €1,919 | €308 | -€1,611 | -83.9% |
| Total equity and liabilities | 10/49 | €17,020 | €42,363 | +€25,343 | +149% |
| Equity | 10/15 | €5,991 | €29,498 | +€23,507 | +392% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €991 | €24,498 | +€23,507 | +2,373% |
| Distributable reserves | 133 | €991 | €24,498 | +€23,507 | +2,373% |
| Amounts payable | 17/49 | €11,029 | €12,865 | +€1,836 | +16.6% |
| Amounts payable within one year | 42/48 | €10,976 | €12,678 | +€1,701 | +15.5% |
| Trade debts | 44 | €1,635 | €66 | -€1,569 | -95.9% |
| Suppliers | 440/4 | €1,635 | €66 | -€1,569 | -95.9% |
| Taxes, remuneration and social security | 45 | €6,449 | €12,611 | +€6,163 | +95.6% |
| Taxes | 450/3 | €4,799 | €10,961 | +€6,163 | +128% |
| Remuneration and social security | 454/9 | €1,650 | €1,650 | = | 0.0% |
| Other amounts payable | 47/48 | €2,892 | - | -€2,892 | |
| Accrued charges and deferred income | 492/3 | €53 | €188 | +€135 | +256% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €245 | +€245 | |
| Other operating charges | 640/8 | €1,042 | €1,009 | -€33 | -3.2% |
| Gross operating margin | 9900 | €3,219 | €34,507 | +€31,288 | +972% |
| Operating profit (loss) | 9901 | €2,177 | €33,253 | +€31,076 | +1,427% |
| Financial income | 75/76B | €15 | €10 | -€6 | -36.7% |
| Recurring financial income | 75 | €15 | €10 | -€6 | -36.7% |
| Financial charges | 65/66B | €339 | €2,680 | +€2,341 | +690% |
| Recurring financial charges | 65 | €339 | €2,680 | +€2,341 | +690% |
| Profit (loss) for the period before taxes | 9903 | €1,853 | €30,583 | +€28,730 | +1,550% |
| Income taxes | 67/77 | €862 | €7,076 | +€6,214 | +721% |
| Profit (loss) for the period | 9904 | €991 | €23,507 | +€22,516 | +2,273% |
| Profit (loss) for the period to be appropriated | 9905 | €991 | €23,507 | +€22,516 | +2,273% |
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.