FACIL: 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.
FACIL
Largest movements
- Receivables within one year -€22,381
down €22,381 (-66.3%), from €33,780 to €11,399
of which Trade receivables: -€20,449
- Cash -€18,071
down €18,071 (-13.1%), from €137,611 to €119,541
mainly Contributions, distributions and other (-€35,294) and Tax, wage and social debts (-€26,040)
- Tangible fixed assets -€5,602
down €5,602 (-35.1%), from €15,946 to €10,344
- Tax, wage and social debts -€26,040
down €26,040 (-56.6%), from €46,039 to €19,999
- Other debts -€13,772
down €13,772 (-27.5%), from €50,000 to €36,228
- Profit (loss) carried forward -€8,705
down €8,705 (-10.1%), from €86,588 to €77,883
- Trade debts +€2,465
up €2,465 (+76.8%), from €3,210 to €5,675
- Gross operating margin -€95,398
down €95,398 (-69.2%), from €137,938 to €42,541
- Taxes -€16,421
down €16,421 (-64.7%), from €25,366 to €8,945
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 | €187,337 | €141,284 | -€46,053 | -24.6% |
| Fixed assets | 21/28 | €15,946 | €10,344 | -€5,602 | -35.1% |
| Tangible fixed assets | 22/27 | €15,946 | €10,344 | -€5,602 | -35.1% |
| Furniture and vehicles | 24 | €15,946 | €10,344 | -€5,602 | -35.1% |
| Current assets | 29/58 | €171,391 | €130,940 | -€40,451 | -23.6% |
| Amounts receivable within one year | 40/41 | €33,780 | €11,399 | -€22,381 | -66.3% |
| Trade receivables | 40 | €31,702 | €11,253 | -€20,449 | -64.5% |
| Other amounts receivable | 41 | €2,078 | €146 | -€1,932 | -93.0% |
| Cash at bank and in hand | 54/58 | €137,611 | €119,541 | -€18,071 | -13.1% |
| Total equity and liabilities | 10/49 | €187,337 | €141,284 | -€46,053 | -24.6% |
| Equity | 10/15 | €88,088 | €79,383 | -€8,705 | -9.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,588 | €77,883 | -€8,705 | -10.1% |
| Amounts payable | 17/49 | €99,249 | €61,901 | -€37,348 | -37.6% |
| Amounts payable within one year | 42/48 | €99,249 | €61,901 | -€37,348 | -37.6% |
| Trade debts | 44 | €3,210 | €5,675 | +€2,465 | +76.8% |
| Suppliers | 440/4 | €3,210 | €5,675 | +€2,465 | +76.8% |
| Taxes, remuneration and social security | 45 | €46,039 | €19,999 | -€26,040 | -56.6% |
| Taxes | 450/3 | €46,039 | €19,999 | -€26,040 | -56.6% |
| Other amounts payable | 47/48 | €50,000 | €36,228 | -€13,772 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,548 | €5,602 | +€1,054 | +23.2% |
| Other operating charges | 640/8 | €580 | €1,329 | +€749 | +129% |
| Gross operating margin | 9900 | €137,938 | €42,541 | -€95,398 | -69.2% |
| Operating profit (loss) | 9901 | €132,809 | €35,609 | -€97,200 | -73.2% |
| Financial income | 75/76B | €25 | €23 | -€2 | -8.3% |
| Recurring financial income | 75 | €25 | €23 | -€2 | -8.3% |
| Financial charges | 65/66B | €191 | €98 | -€92 | -48.4% |
| Recurring financial charges | 65 | €191 | €98 | -€92 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €132,643 | €35,534 | -€97,110 | -73.2% |
| Income taxes | 67/77 | €25,366 | €8,945 | -€16,421 | -64.7% |
| Profit (loss) for the period | 9904 | €107,278 | €26,589 | -€80,689 | -75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €107,278 | €26,589 | -€80,689 | -75.2% |
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 15 October 2026 via checked.be.