FACIL IT: 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 IT
Largest movements
- Cash -€4,159
down €4,159 (-34.8%), from €11,943 to €7,783
mainly Trade debts (-€3,303) and Tax, wage and social debts (-€2,261)
- Receivables within one year -€1,108
down €1,108 (-13.0%), from €8,525 to €7,417
of which Trade receivables: -€1,081
- Tangible fixed assets -€1,018
down €1,018 (-39.9%), from €2,554 to €1,536
- Trade debts -€3,303
down €3,303 (-91.9%), from €3,592 to €289
- Tax, wage and social debts -€2,261
down €2,261 (-34.7%), from €6,520 to €4,259
- Profit (loss) carried forward -€664
down €664 (-49.1%), from -€1,351 to -€2,014
- Turnover -€10,543
down €10,543 (-46.0%), from €22,899 to €12,356
- Purchases and services -€8,762
down €8,762 (-42.8%), from €20,485 to €11,723
- Gross operating margin -€2,194
down €2,194 (-77.6%), from €2,828 to €633
- Other operating charges -€1,780
down €1,780 (-92.3%), from €1,929 to €149
- Depreciation -€1,066
down €1,066 (-51.2%), from €2,084 to €1,018
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,022 | €16,794 | -€6,228 | -27.1% |
| Fixed assets | 21/28 | €2,554 | €1,593 | -€961 | -37.6% |
| Tangible fixed assets | 22/27 | €2,554 | €1,536 | -€1,018 | -39.9% |
| Furniture and vehicles | 24 | €2,554 | €1,536 | -€1,018 | -39.9% |
| Financial fixed assets | 28 | - | €57 | +€57 | |
| Current assets | 29/58 | €20,468 | €15,200 | -€5,267 | -25.7% |
| Amounts receivable within one year | 40/41 | €8,525 | €7,417 | -€1,108 | -13.0% |
| Trade receivables | 40 | €1,081 | - | -€1,081 | |
| Other amounts receivable | 41 | €7,444 | €7,417 | -€27 | -0.4% |
| Cash at bank and in hand | 54/58 | €11,943 | €7,783 | -€4,159 | -34.8% |
| Total equity and liabilities | 10/49 | €23,022 | €16,794 | -€6,228 | -27.1% |
| Equity | 10/15 | €12,909 | €12,246 | -€664 | -5.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,351 | -€2,014 | -€664 | -49.1% |
| Amounts payable | 17/49 | €10,112 | €4,548 | -€5,564 | -55.0% |
| Amounts payable within one year | 42/48 | €10,112 | €4,548 | -€5,564 | -55.0% |
| Trade debts | 44 | €3,592 | €289 | -€3,303 | -91.9% |
| Suppliers | 440/4 | €3,592 | €289 | -€3,303 | -91.9% |
| Taxes, remuneration and social security | 45 | €6,520 | €4,259 | -€2,261 | -34.7% |
| Taxes | 450/3 | €6,520 | €4,259 | -€2,261 | -34.7% |
| Turnover | 70 | €22,899 | €12,356 | -€10,543 | -46.0% |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,485 | €11,723 | -€8,762 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,084 | €1,018 | -€1,066 | -51.2% |
| Other operating charges | 640/8 | €1,929 | €149 | -€1,780 | -92.3% |
| Gross operating margin | 9900 | €2,828 | €633 | -€2,194 | -77.6% |
| Operating profit (loss) | 9901 | -€1,185 | -€534 | +€651 | +54.9% |
| Financial charges | 65/66B | €93 | €130 | +€37 | +39.4% |
| Recurring financial charges | 65 | €93 | €130 | +€37 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,278 | -€664 | +€615 | +48.1% |
| Profit (loss) for the period | 9904 | -€1,278 | -€664 | +€615 | +48.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,278 | -€664 | +€615 | +48.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.