FACIALEX: 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.
FACIALEX
Largest movements
- Cash +€52,247
up €52,247 (+21.7%), from €240,606 to €292,853
mainly Net result for the year (+€45,223) and Depreciation (+€26,502)
- Tangible fixed assets -€26,502
down €26,502 (-7.5%), from €354,686 to €328,184
of which Land and buildings: -€26,206
- Reserves +€45,223
up €45,223 (+11.5%), from €393,584 to €438,808
- Debts after one year -€28,600
down €28,600 (-34.5%), from €82,934 to €54,334
- Gross operating margin +€2,115
up €2,115 (+2.0%), from €103,198 to €105,313
- Depreciation -€1,823
down €1,823 (-6.4%), from €28,325 to €26,502
- Financial income +€1,506
up €1,506 (+302%), from €499 to €2,004
- Taxes +€1,450
up €1,450 (+6.8%), from €21,206 to €22,656
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 | €632,284 | €653,932 | +€21,648 | +3.4% |
| Fixed assets | 21/28 | €354,686 | €328,184 | -€26,502 | -7.5% |
| Tangible fixed assets | 22/27 | €354,686 | €328,184 | -€26,502 | -7.5% |
| Land and buildings | 22 | €354,390 | €328,184 | -€26,206 | -7.4% |
| Furniture and vehicles | 24 | €296 | €0 | -€296 | -100% |
| Current assets | 29/58 | €277,598 | €325,748 | +€48,150 | +17.3% |
| Amounts receivable within one year | 40/41 | €18,041 | €19,473 | +€1,432 | +7.9% |
| Trade receivables | 40 | €17,229 | €19,416 | +€2,188 | +12.7% |
| Other amounts receivable | 41 | €813 | €57 | -€755 | -92.9% |
| Cash at bank and in hand | 54/58 | €240,606 | €292,853 | +€52,247 | +21.7% |
| Deferred charges and accrued income | 490/1 | €18,950 | €13,421 | -€5,529 | -29.2% |
| Total equity and liabilities | 10/49 | €632,284 | €653,932 | +€21,648 | +3.4% |
| Equity | 10/15 | €412,184 | €457,408 | +€45,223 | +11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €393,584 | €438,808 | +€45,223 | +11.5% |
| Distributable reserves | 133 | €393,584 | €438,808 | +€45,223 | +11.5% |
| Amounts payable | 17/49 | €220,100 | €196,525 | -€23,575 | -10.7% |
| Amounts payable after more than one year | 17 | €82,934 | €54,334 | -€28,600 | -34.5% |
| Financial debts | 170/4 | €82,934 | €54,334 | -€28,600 | -34.5% |
| Amounts payable within one year | 42/48 | €137,151 | €142,191 | +€5,039 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €28,087 | €28,600 | +€513 | +1.8% |
| Financial debts | 43 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Credit institutions | 430/8 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Trade debts | 44 | €1,255 | €3,681 | +€2,426 | +193% |
| Suppliers | 440/4 | €1,255 | €3,681 | +€2,426 | +193% |
| Taxes, remuneration and social security | 45 | €2,881 | €9,338 | +€6,457 | +224% |
| Taxes | 450/3 | €2,881 | €9,338 | +€6,457 | +224% |
| Other amounts payable | 47/48 | €84,929 | €85,572 | +€643 | +0.8% |
| Accrued charges and deferred income | 492/3 | €15 | €0 | -€15 | -100% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,325 | €26,502 | -€1,823 | -6.4% |
| Other operating charges | 640/8 | €3,759 | €4,259 | +€500 | +13.3% |
| Gross operating margin | 9900 | €103,198 | €105,313 | +€2,115 | +2.0% |
| Operating profit (loss) | 9901 | €71,114 | €74,552 | +€3,438 | +4.8% |
| Financial income | 75/76B | €499 | €2,004 | +€1,506 | +302% |
| Recurring financial income | 75 | €499 | €2,004 | +€1,506 | +302% |
| Financial charges | 65/66B | €9,013 | €8,677 | -€336 | -3.7% |
| Recurring financial charges | 65 | €9,013 | €8,677 | -€336 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €62,599 | €67,880 | +€5,280 | +8.4% |
| Income taxes | 67/77 | €21,206 | €22,656 | +€1,450 | +6.8% |
| Profit (loss) for the period | 9904 | €41,393 | €45,223 | +€3,830 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,393 | €45,223 | +€3,830 | +9.3% |
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 17 October 2026 via checked.be.