Facialis: 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.
Facialis
Largest movements
- Cash +€105,196
up €105,196 (+39.9%), from €263,495 to €368,691
mainly Other debts (+€465,304) and Net result for the year (+€163,599)
- Tangible fixed assets -€25,902
down €25,902 (-17.9%), from €144,367 to €118,465
of which Furniture and vehicles: -€14,422
- Other debts +€465,304
up €465,304 (+316.9%), from €146,807 to €612,111
- Reserves -€411,194
no longer reported in 2025 (was €411,194)
- Tax, wage and social debts +€40,397
up €40,397 (+124.1%), from €32,559 to €72,956
- Current portion of long-term debt -€11,521
down €11,521 (-49.7%), from €23,201 to €11,680
- Financial income -€99,820
down €99,820 (-99.3%), from €100,517 to €697
- Gross operating margin +€87,179
up €87,179 (+39.5%), from €220,865 to €308,044
- Staff costs +€32,225
up €32,225 (+524.1%), from €6,149 to €38,374
- Taxes +€7,374
up €7,374 (+15.0%), from €49,112 to €56,486
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 | €736,872 | €816,278 | +€79,406 | +10.8% |
| Fixed assets | 21/28 | €144,367 | €118,465 | -€25,902 | -17.9% |
| Tangible fixed assets | 22/27 | €144,367 | €118,465 | -€25,902 | -17.9% |
| Land and buildings | 22 | €28,962 | €25,526 | -€3,436 | -11.9% |
| Plant, machinery and equipment | 23 | €27,530 | €19,486 | -€8,044 | -29.2% |
| Furniture and vehicles | 24 | €87,875 | €73,453 | -€14,422 | -16.4% |
| Current assets | 29/58 | €592,505 | €697,814 | +€105,309 | +17.8% |
| Current investments | 50/53 | €326,437 | €326,437 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €263,495 | €368,691 | +€105,196 | +39.9% |
| Deferred charges and accrued income | 490/1 | €2,573 | €2,686 | +€113 | +4.4% |
| Total equity and liabilities | 10/49 | €736,872 | €816,278 | +€79,406 | +10.8% |
| Equity | 10/15 | €429,794 | €18,600 | -€411,194 | -95.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €411,194 | - | -€411,194 | |
| Distributable reserves | 133 | €411,194 | - | -€411,194 | |
| Amounts payable | 17/49 | €307,078 | €797,678 | +€490,600 | +159.8% |
| Amounts payable after more than one year | 17 | €93,929 | €93,929 | = | 0.0% |
| Financial debts | 170/4 | €93,929 | €93,929 | = | 0.0% |
| Amounts payable within one year | 42/48 | €213,149 | €703,749 | +€490,600 | +230.2% |
| Current portion of amounts payable after more than one year | 42 | €23,201 | €11,680 | -€11,521 | -49.7% |
| Trade debts | 44 | €10,582 | €7,002 | -€3,580 | -33.8% |
| Suppliers | 440/4 | €10,582 | €7,002 | -€3,580 | -33.8% |
| Taxes, remuneration and social security | 45 | €32,559 | €72,956 | +€40,397 | +124.1% |
| Taxes | 450/3 | €32,559 | €72,956 | +€40,397 | +124.1% |
| Other amounts payable | 47/48 | €146,807 | €612,111 | +€465,304 | +316.9% |
| Remuneration, social security and pensions | 62 | €6,149 | €38,374 | +€32,225 | +524.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,703 | €46,402 | +€699 | +1.5% |
| Other operating charges | 640/8 | €1,526 | €2,490 | +€965 | +63.2% |
| Gross operating margin | 9900 | €220,865 | €308,044 | +€87,179 | +39.5% |
| Operating profit (loss) | 9901 | €167,487 | €220,777 | +€53,290 | +31.8% |
| Financial income | 75/76B | €100,517 | €697 | -€99,820 | -99.3% |
| Recurring financial income | 75 | €100,517 | €697 | -€99,820 | -99.3% |
| Financial charges | 65/66B | €1,899 | €1,389 | -€510 | -26.8% |
| Recurring financial charges | 65 | €1,899 | €1,389 | -€510 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €266,105 | €220,085 | -€46,020 | -17.3% |
| Income taxes | 67/77 | €49,112 | €56,486 | +€7,374 | +15.0% |
| Profit (loss) for the period | 9904 | €216,993 | €163,599 | -€53,394 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €216,993 | €163,599 | -€53,394 | -24.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.