FACETS COMMUNICATION CONSULTANTS: 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.
FACETS COMMUNICATION CONSULTANTS
Largest movements
- Tangible fixed assets -€41,763
down €41,763 (-98.4%), from €42,422 to €659
of which Leasing and similar rights: -€41,139
- Cash -€33,300
down €33,300 (-52.2%), from €63,771 to €30,471
mainly Debts after one year (-€32,608) and Net result for the year (-€16,072)
- Current investments +€5,975
up €5,975 (+12.0%), from €50,000 to €55,975
- Receivables within one year +€5,497
up €5,497 (+176%), from €3,129 to €8,626
of which Other amounts receivable: +€6,690
- Debts after one year -€32,608
down €32,608 (-100%), from €32,608 to €0
- Profit (loss) carried forward -€8,853
new in 2025: -€8,853
- Current portion of long-term debt -€8,803
down €8,803 (-100%), from €8,803 to €0
- Reserves -€7,220
down €7,220 (-8.2%), from €88,152 to €80,932
- Tax, wage and social debts -€6,936
down €6,936 (-98.6%), from €7,036 to €100
of which Taxes: -€6,936
- Taxes -€7,129
down €7,129 (-97.9%), from €7,284 to €155
- Depreciation -€3,367
down €3,367 (-35.8%), from €9,404 to €6,037
- Gross operating margin -€2,956
down €2,956 (-9.5%), from €31,127 to €28,171
- Financial income +€2,010
up €2,010 (+617%), from €326 to €2,335
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 | €161,088 | €98,222 | -€62,866 | -39.0% |
| Fixed assets | 21/28 | €42,422 | €659 | -€41,763 | -98.4% |
| Tangible fixed assets | 22/27 | €42,422 | €659 | -€41,763 | -98.4% |
| Land and buildings | 22 | €351 | €195 | -€156 | -44.4% |
| Plant, machinery and equipment | 23 | €932 | €464 | -€468 | -50.2% |
| Leasing and similar rights | 25 | €41,139 | €0 | -€41,139 | -100% |
| Current assets | 29/58 | €118,666 | €97,563 | -€21,103 | -17.8% |
| Amounts receivable within one year | 40/41 | €3,129 | €8,626 | +€5,497 | +176% |
| Trade receivables | 40 | €3,129 | €1,936 | -€1,193 | -38.1% |
| Other amounts receivable | 41 | €0 | €6,690 | +€6,690 | |
| Current investments | 50/53 | €50,000 | €55,975 | +€5,975 | +12.0% |
| Cash at bank and in hand | 54/58 | €63,771 | €30,471 | -€33,300 | -52.2% |
| Deferred charges and accrued income | 490/1 | €1,766 | €2,491 | +€725 | +41.0% |
| Total equity and liabilities | 10/49 | €161,088 | €98,222 | -€62,866 | -39.0% |
| Equity | 10/15 | €106,744 | €90,671 | -€16,072 | -15.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €88,152 | €80,932 | -€7,220 | -8.2% |
| Distributable reserves | 133 | €88,152 | €80,932 | -€7,220 | -8.2% |
| Profit (loss) carried forward | 14 | - | -€8,853 | -€8,853 | |
| Amounts payable | 17/49 | €54,344 | €7,550 | -€46,794 | -86.1% |
| Amounts payable after more than one year | 17 | €32,608 | €0 | -€32,608 | -100% |
| Financial debts | 170/4 | €32,608 | €0 | -€32,608 | -100% |
| Amounts payable within one year | 42/48 | €21,737 | €7,252 | -€14,485 | -66.6% |
| Current portion of amounts payable after more than one year | 42 | €8,803 | €0 | -€8,803 | -100% |
| Trade debts | 44 | €905 | €1,466 | +€561 | +62.0% |
| Suppliers | 440/4 | €905 | €1,466 | +€561 | +62.0% |
| Taxes, remuneration and social security | 45 | €7,036 | €100 | -€6,936 | -98.6% |
| Taxes | 450/3 | €6,936 | €0 | -€6,936 | -100% |
| Remuneration and social security | 454/9 | €100 | €100 | = | 0.0% |
| Other amounts payable | 47/48 | €4,992 | €5,686 | +€694 | +13.9% |
| Accrued charges and deferred income | 492/3 | €0 | €299 | +€299 | |
| Non-recurring operating income | 76A | €5,809 | €0 | -€5,809 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,404 | €6,037 | -€3,367 | -35.8% |
| Other operating charges | 640/8 | €1,620 | €1,702 | +€81 | +5.0% |
| Non-recurring operating charges | 66A | €80 | €36,708 | +€36,629 | +45,999% |
| Gross operating margin | 9900 | €31,127 | €28,171 | -€2,956 | -9.5% |
| Operating profit (loss) | 9901 | €20,023 | -€16,276 | -€36,299 | |
| Financial income | 75/76B | €326 | €2,335 | +€2,010 | +617% |
| Recurring financial income | 75 | €326 | €2,335 | +€2,010 | +617% |
| Financial charges | 65/66B | €1,711 | €1,976 | +€266 | +15.5% |
| Recurring financial charges | 65 | €1,711 | €1,976 | +€266 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €18,638 | -€15,917 | -€34,555 | |
| Income taxes | 67/77 | €7,284 | €155 | -€7,129 | -97.9% |
| Profit (loss) for the period | 9904 | €11,354 | -€16,072 | -€27,427 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,354 | -€16,072 | -€27,427 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.