Facial-Op: 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.
Facial-Op
Largest movements
- Current investments +€53,426
up €53,426 (+15.9%), from €335,850 to €389,276
- Cash -€20,787
down €20,787 (-16.6%), from €125,472 to €104,685
mainly Contributions, distributions and other (-€137,658) and Current investments (-€53,426)
- Tangible fixed assets -€18,392
down €18,392 (-62.4%), from €29,461 to €11,069
- Receivables within one year +€13,240
up €13,240 (+18.1%), from €73,297 to €86,537
of which Trade receivables: +€13,248
- Other debts +€53,015
up €53,015 (+21.0%), from €252,726 to €305,741
- Trade debts -€21,344
no longer reported in 2025 (was €21,344)
- Gross operating margin -€46,412
down €46,412 (-19.6%), from €237,348 to €190,936
- Taxes -€10,955
down €10,955 (-21.6%), from €50,817 to €39,862
- Financial income +€5,888
up €5,888 (+466.0%), from €1,264 to €7,152
- Staff costs -€4,842
no longer reported in 2025 (was €4,842)
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 | €564,080 | €591,568 | +€27,488 | +4.9% |
| Fixed assets | 21/28 | €29,461 | €11,069 | -€18,392 | -62.4% |
| Tangible fixed assets | 22/27 | €29,461 | €11,069 | -€18,392 | -62.4% |
| Furniture and vehicles | 24 | €29,461 | €11,069 | -€18,392 | -62.4% |
| Current assets | 29/58 | €534,619 | €580,499 | +€45,879 | +8.6% |
| Amounts receivable within one year | 40/41 | €73,297 | €86,537 | +€13,240 | +18.1% |
| Trade receivables | 40 | €73,289 | €86,537 | +€13,248 | +18.1% |
| Other amounts receivable | 41 | €8 | - | -€8 | |
| Current investments | 50/53 | €335,850 | €389,276 | +€53,426 | +15.9% |
| Cash at bank and in hand | 54/58 | €125,472 | €104,685 | -€20,787 | -16.6% |
| Total equity and liabilities | 10/49 | €564,080 | €591,568 | +€27,488 | +4.9% |
| Equity | 10/15 | €252,272 | €252,272 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €242,272 | €242,272 | = | 0.0% |
| Distributable reserves | 133 | €242,272 | €242,272 | = | 0.0% |
| Amounts payable | 17/49 | €311,808 | €339,295 | +€27,488 | +8.8% |
| Amounts payable within one year | 42/48 | €311,808 | €339,295 | +€27,488 | +8.8% |
| Trade debts | 44 | €21,344 | - | -€21,344 | |
| Suppliers | 440/4 | €21,344 | - | -€21,344 | |
| Taxes, remuneration and social security | 45 | €37,738 | €33,554 | -€4,184 | -11.1% |
| Taxes | 450/3 | €37,738 | €33,554 | -€4,184 | -11.1% |
| Other amounts payable | 47/48 | €252,726 | €305,741 | +€53,015 | +21.0% |
| Remuneration, social security and pensions | 62 | €4,842 | - | -€4,842 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,553 | €18,392 | -€162 | -0.9% |
| Other operating charges | 640/8 | €2,040 | €1,056 | -€984 | -48.2% |
| Gross operating margin | 9900 | €237,348 | €190,936 | -€46,412 | -19.6% |
| Operating profit (loss) | 9901 | €211,912 | €171,488 | -€40,424 | -19.1% |
| Financial income | 75/76B | €1,264 | €7,152 | +€5,888 | +466.0% |
| Recurring financial income | 75 | €1,264 | €7,152 | +€5,888 | +466.0% |
| Financial charges | 65/66B | €239 | €1,120 | +€881 | +369.0% |
| Recurring financial charges | 65 | €239 | €1,120 | +€881 | +369.0% |
| Profit (loss) for the period before taxes | 9903 | €212,937 | €177,520 | -€35,417 | -16.6% |
| Income taxes | 67/77 | €50,817 | €39,862 | -€10,955 | -21.6% |
| Profit (loss) for the period | 9904 | €162,120 | €137,658 | -€24,462 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €162,120 | €137,658 | -€24,462 | -15.1% |
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 10 October 2026 via checked.be.