FACET PR: 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.
FACET PR
Largest movements
- Tangible fixed assets -€7,460
down €7,460 (-1.9%), from €398,400 to €390,940
- Debts after one year -€24,680
down €24,680 (-11.1%), from €221,705 to €197,025
- Current portion of long-term debt +€9,498
up €9,498 (+13.8%), from €68,961 to €78,459
- Trade debts +€9,383
up €9,383 (+37.2%), from €25,200 to €34,583
- Profit (loss) carried forward +€7,164
up €7,164 (+20.4%), from -€35,180 to -€28,015
- Gross operating margin -€8,748
down €8,748 (-20.7%), from €42,302 to €33,554
- Financial charges -€2,367
down €2,367 (-11.5%), from €20,629 to €18,262
of which Non-recurring financial charges: -€20,629
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 | €398,400 | €393,489 | -€4,911 | -1.2% |
| Fixed assets | 21/28 | €398,400 | €390,940 | -€7,460 | -1.9% |
| Tangible fixed assets | 22/27 | €398,400 | €390,940 | -€7,460 | -1.9% |
| Land and buildings | 22 | €398,400 | €390,940 | -€7,460 | -1.9% |
| Current assets | 29/58 | - | €2,548 | +€2,548 | |
| Cash at bank and in hand | 54/58 | - | €2,548 | +€2,548 | |
| Total equity and liabilities | 10/49 | €398,400 | €393,489 | -€4,911 | -1.2% |
| Equity | 10/15 | €2,089 | €9,254 | +€7,164 | +342.9% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €69 | €69 | = | 0.0% |
| Non-distributable reserves | 130/1 | €69 | €69 | = | 0.0% |
| Reserves not available under the articles | 1311 | €69 | €69 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,180 | -€28,015 | +€7,164 | +20.4% |
| Amounts payable | 17/49 | €396,311 | €384,235 | -€12,076 | -3.0% |
| Amounts payable after more than one year | 17 | €221,705 | €197,025 | -€24,680 | -11.1% |
| Financial debts | 170/4 | €221,705 | €197,025 | -€24,680 | -11.1% |
| Amounts payable within one year | 42/48 | €171,143 | €186,767 | +€15,625 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €68,961 | €78,459 | +€9,498 | +13.8% |
| Financial debts | 43 | €2,546 | €2,546 | = | 0.0% |
| Credit institutions | 430/8 | €2,546 | €2,546 | = | 0.0% |
| Trade debts | 44 | €25,200 | €34,583 | +€9,383 | +37.2% |
| Suppliers | 440/4 | €25,200 | €34,583 | +€9,383 | +37.2% |
| Other amounts payable | 47/48 | €74,436 | €71,180 | -€3,256 | -4.4% |
| Accrued charges and deferred income | 492/3 | €3,463 | €443 | -€3,020 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,460 | €7,460 | -€0 | 0.0% |
| Other operating charges | 640/8 | €640 | €667 | +€27 | +4.3% |
| Gross operating margin | 9900 | €42,302 | €33,554 | -€8,748 | -20.7% |
| Operating profit (loss) | 9901 | €34,202 | €25,427 | -€8,775 | -25.7% |
| Financial charges | 65/66B | €20,629 | €18,262 | -€2,367 | -11.5% |
| Recurring financial charges | 65 | €20,629 | €18,262 | -€2,367 | -11.5% |
| Non-recurring financial charges | 66B | €20,629 | - | -€20,629 | |
| Profit (loss) for the period before taxes | 9903 | €13,573 | €7,164 | -€6,408 | -47.2% |
| Profit (loss) for the period | 9904 | €13,573 | €7,164 | -€6,408 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,573 | €7,164 | -€6,408 | -47.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.