FACETOFACEDESIGN: 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.
FACETOFACEDESIGN
Largest movements
- Receivables within one year -€3,452
down €3,452 (-82.0%), from €4,209 to €757
of which Trade receivables: -€3,943
- Cash +€3,273
up €3,273 (+342.9%), from €954 to €4,227
mainly Net result for the year (+€19,348) and Receivables within one year (+€3,452)
- Tangible fixed assets -€1,602
down €1,602 (-78.0%), from €2,053 to €452
- Deferred charges and accrued income -€351
down €351 (-39.5%), from €890 to €539
- Other debts -€19,901
no longer reported in 2025 (was €19,901)
- Profit (loss) carried forward +€19,348
up €19,348 (+52.8%), from -€36,625 to -€17,278
- Trade debts -€1,491
down €1,491 (-30.7%), from €4,859 to €3,368
- Short-term financial debts -€112
no longer reported in 2025 (was €112)
- Gross operating margin +€17,080
up €17,080 (+353.1%), from €4,837 to €21,917
- Depreciation -€491
down €491 (-23.4%), from €2,092 to €1,602
- Financial charges +€249
up €249 (+139.7%), from €178 to €427
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 | €8,107 | €5,975 | -€2,132 | -26.3% |
| Fixed assets | 21/28 | €2,053 | €452 | -€1,602 | -78.0% |
| Tangible fixed assets | 22/27 | €2,053 | €452 | -€1,602 | -78.0% |
| Furniture and vehicles | 24 | €2,053 | €452 | -€1,602 | -78.0% |
| Current assets | 29/58 | €6,053 | €5,523 | -€531 | -8.8% |
| Amounts receivable within one year | 40/41 | €4,209 | €757 | -€3,452 | -82.0% |
| Trade receivables | 40 | €4,209 | €266 | -€3,943 | -93.7% |
| Other amounts receivable | 41 | €0 | €491 | +€491 | |
| Cash at bank and in hand | 54/58 | €954 | €4,227 | +€3,273 | +342.9% |
| Deferred charges and accrued income | 490/1 | €890 | €539 | -€351 | -39.5% |
| Total equity and liabilities | 10/49 | €8,107 | €5,975 | -€2,132 | -26.3% |
| Equity | 10/15 | -€18,025 | €1,322 | +€19,348 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,625 | -€17,278 | +€19,348 | +52.8% |
| Amounts payable | 17/49 | €26,132 | €4,652 | -€21,480 | -82.2% |
| Amounts payable within one year | 42/48 | €26,132 | €4,652 | -€21,480 | -82.2% |
| Financial debts | 43 | €112 | - | -€112 | |
| Credit institutions | 430/8 | €112 | - | -€112 | |
| Trade debts | 44 | €4,859 | €3,368 | -€1,491 | -30.7% |
| Suppliers | 440/4 | €4,859 | €3,368 | -€1,491 | -30.7% |
| Taxes, remuneration and social security | 45 | €1,261 | €1,284 | +€23 | +1.8% |
| Taxes | 450/3 | €1,261 | €1,284 | +€23 | +1.8% |
| Other amounts payable | 47/48 | €19,901 | - | -€19,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,092 | €1,602 | -€491 | -23.4% |
| Other operating charges | 640/8 | €618 | €400 | -€218 | -35.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €4,837 | €21,917 | +€17,080 | +353.1% |
| Operating profit (loss) | 9901 | €2,127 | €19,916 | +€17,789 | +836.5% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €178 | €427 | +€249 | +139.7% |
| Recurring financial charges | 65 | €178 | €427 | +€249 | +139.7% |
| Profit (loss) for the period before taxes | 9903 | €1,950 | €19,489 | +€17,538 | +899.3% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €1,811 | €19,348 | +€17,537 | +968.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,811 | €19,348 | +€17,537 | +968.5% |
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 9 October 2026 via checked.be.