facetta: 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.
facetta
Largest movements
- Receivables within one year +€48,155
up €48,155 (+3308.6%), from €1,455 to €49,610
of which Trade receivables: +€48,446
- Cash -€33,338
down €33,338 (-19.9%), from €167,445 to €134,107
mainly Contributions, distributions and other (-€157,158) and Receivables within one year (-€48,155)
- Tangible fixed assets -€10,696
down €10,696 (-40.9%), from €26,126 to €15,431
of which Furniture and vehicles: -€10,359
- Reserves -€62,477
no longer reported in 2025 (was €62,477)
- Other debts +€57,489
up €57,489 (+54.8%), from €104,818 to €162,307
- Tax, wage and social debts +€9,294
up €9,294 (+90.2%), from €10,307 to €19,601
- Gross operating margin -€95,176
down €95,176 (-41.8%), from €227,426 to €132,250
- Taxes -€22,412
down €22,412 (-46.3%), from €48,407 to €25,995
- Depreciation -€6,382
down €6,382 (-37.4%), from €17,077 to €10,696
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 | €196,780 | €201,200 | +€4,420 | +2.2% |
| Fixed assets | 21/28 | €26,126 | €15,431 | -€10,696 | -40.9% |
| Tangible fixed assets | 22/27 | €26,126 | €15,431 | -€10,696 | -40.9% |
| Plant, machinery and equipment | 23 | €336 | €0 | -€336 | -100.0% |
| Furniture and vehicles | 24 | €25,790 | €15,431 | -€10,359 | -40.2% |
| Current assets | 29/58 | €170,653 | €185,769 | +€15,116 | +8.9% |
| Amounts receivable within one year | 40/41 | €1,455 | €49,610 | +€48,155 | +3308.6% |
| Trade receivables | 40 | €1,164 | €49,610 | +€48,446 | +4162.5% |
| Other amounts receivable | 41 | €292 | - | -€292 | |
| Cash at bank and in hand | 54/58 | €167,445 | €134,107 | -€33,338 | -19.9% |
| Deferred charges and accrued income | 490/1 | €1,753 | €2,052 | +€299 | +17.0% |
| Total equity and liabilities | 10/49 | €196,780 | €201,200 | +€4,420 | +2.2% |
| Equity | 10/15 | €81,077 | €18,600 | -€62,477 | -77.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,477 | - | -€62,477 | |
| Distributable reserves | 133 | €62,477 | - | -€62,477 | |
| Amounts payable | 17/49 | €115,702 | €182,600 | +€66,897 | +57.8% |
| Amounts payable within one year | 42/48 | €115,702 | €182,600 | +€66,897 | +57.8% |
| Trade debts | 44 | €577 | €692 | +€115 | +19.9% |
| Suppliers | 440/4 | €577 | €692 | +€115 | +19.9% |
| Taxes, remuneration and social security | 45 | €10,307 | €19,601 | +€9,294 | +90.2% |
| Taxes | 450/3 | €10,307 | €19,601 | +€9,294 | +90.2% |
| Other amounts payable | 47/48 | €104,818 | €162,307 | +€57,489 | +54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,077 | €10,696 | -€6,382 | -37.4% |
| Other operating charges | 640/8 | €1,276 | €833 | -€443 | -34.7% |
| Gross operating margin | 9900 | €227,426 | €132,250 | -€95,176 | -41.8% |
| Operating profit (loss) | 9901 | €209,073 | €120,722 | -€88,351 | -42.3% |
| Financial charges | 65/66B | €48 | €46 | -€2 | -3.1% |
| Recurring financial charges | 65 | €48 | €46 | -€2 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €209,025 | €120,675 | -€88,349 | -42.3% |
| Income taxes | 67/77 | €48,407 | €25,995 | -€22,412 | -46.3% |
| Profit (loss) for the period | 9904 | €160,617 | €94,681 | -€65,937 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €160,617 | €94,681 | -€65,937 | -41.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.