FACILIT CONSTRUCT: 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.
FACILIT CONSTRUCT
Largest movements
- Receivables within one year -€56,144
down €56,144 (-33.2%), from €169,259 to €113,115
of which Trade receivables: -€77,903
- Cash +€17,847
up €17,847 (+152%), from €11,764 to €29,611
mainly Receivables within one year (+€56,144) and Depreciation (+€4,363)
- Stocks and contracts +€10,537
new in 2025: €10,537
- Tangible fixed assets +€5,025
up €5,025 (+197%), from €2,553 to €7,578
- Financial fixed assets +€2,250
up €2,250 (+97.4%), from €2,310 to €4,560
- Trade debts -€14,924
down €14,924 (-29.0%), from €51,531 to €36,606
- Tax, wage and social debts -€4,998
down €4,998 (-14.9%), from €33,595 to €28,597
of which Remuneration and social security: -€2,900
- Gross operating margin -€63,987
down €63,987 (-78.3%), from €81,670 to €17,684
- Taxes -€15,585
down €15,585 (-65.7%), from €23,714 to €8,129
- Depreciation +€2,223
up €2,223 (+104%), from €2,140 to €4,363
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 | €186,880 | €167,079 | -€19,801 | -10.6% |
| Fixed assets | 21/28 | €4,863 | €12,138 | +€7,275 | +150% |
| Tangible fixed assets | 22/27 | €2,553 | €7,578 | +€5,025 | +197% |
| Furniture and vehicles | 24 | €2,553 | €7,578 | +€5,025 | +197% |
| Financial fixed assets | 28 | €2,310 | €4,560 | +€2,250 | +97.4% |
| Current assets | 29/58 | €182,018 | €154,941 | -€27,076 | -14.9% |
| Stocks and contracts in progress | 3 | - | €10,537 | +€10,537 | |
| Stocks | 30/36 | - | €10,537 | +€10,537 | |
| Amounts receivable within one year | 40/41 | €169,259 | €113,115 | -€56,144 | -33.2% |
| Trade receivables | 40 | €133,192 | €55,289 | -€77,903 | -58.5% |
| Other amounts receivable | 41 | €36,067 | €57,826 | +€21,759 | +60.3% |
| Cash at bank and in hand | 54/58 | €11,764 | €29,611 | +€17,847 | +152% |
| Deferred charges and accrued income | 490/1 | €995 | €1,679 | +€684 | +68.8% |
| Total equity and liabilities | 10/49 | €186,880 | €167,079 | -€19,801 | -10.6% |
| Equity | 10/15 | €101,755 | €101,877 | +€122 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,555 | €55,677 | +€122 | +0.2% |
| Amounts payable | 17/49 | €85,126 | €65,203 | -€19,923 | -23.4% |
| Amounts payable within one year | 42/48 | €85,126 | €65,203 | -€19,923 | -23.4% |
| Trade debts | 44 | €51,531 | €36,606 | -€14,924 | -29.0% |
| Suppliers | 440/4 | €51,531 | €36,606 | -€14,924 | -29.0% |
| Taxes, remuneration and social security | 45 | €33,595 | €28,597 | -€4,998 | -14.9% |
| Taxes | 450/3 | €30,695 | €28,597 | -€2,098 | -6.8% |
| Remuneration and social security | 454/9 | €2,900 | - | -€2,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,140 | €4,363 | +€2,223 | +104% |
| Other operating charges | 640/8 | €2,762 | €2,874 | +€112 | +4.0% |
| Gross operating margin | 9900 | €81,670 | €17,684 | -€63,987 | -78.3% |
| Operating profit (loss) | 9901 | €76,768 | €10,446 | -€66,321 | -86.4% |
| Financial income | 75/76B | €1 | €1 | +€0 | +7.1% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +7.1% |
| Financial charges | 65/66B | €2,393 | €2,197 | -€196 | -8.2% |
| Recurring financial charges | 65 | €2,393 | €2,197 | -€196 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €74,376 | €8,251 | -€66,125 | -88.9% |
| Income taxes | 67/77 | €23,714 | €8,129 | -€15,585 | -65.7% |
| Profit (loss) for the period | 9904 | €50,662 | €122 | -€50,540 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,662 | €122 | -€50,540 | -99.8% |
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.