FACILITATIS: 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.
FACILITATIS
Largest movements
- Receivables within one year +€50,377
up €50,377 (+138%), from €36,578 to €86,955
of which Trade receivables: +€26,080
- Cash -€13,765
down €13,765 (-31.8%), from €43,260 to €29,495
mainly Contributions, distributions and other (-€75,000) and Receivables within one year (-€50,377)
- Deferred charges and accrued income -€3,620
down €3,620 (-36.4%), from €9,932 to €6,312
- Tangible fixed assets -€2,579
down €2,579 (-51.1%), from €5,045 to €2,465
of which Furniture and vehicles: -€2,298
- Other debts +€75,000
new in 2025: €75,000
- Profit (loss) carried forward -€49,365
down €49,365 (-70.1%), from €70,416 to €21,051
- Tax, wage and social debts +€2,471
up €2,471 (+12.9%), from €19,214 to €21,685
- Trade debts +€2,307
up €2,307 (+1,259%), from €183 to €2,491
- Gross operating margin +€17,503
up €17,503 (+75.7%), from €23,125 to €40,628
- Taxes +€3,734
up €3,734 (+72.5%), from €5,150 to €8,884
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 | €94,814 | €125,227 | +€30,413 | +32.1% |
| Fixed assets | 21/28 | €5,045 | €2,465 | -€2,579 | -51.1% |
| Tangible fixed assets | 22/27 | €5,045 | €2,465 | -€2,579 | -51.1% |
| Furniture and vehicles | 24 | €3,832 | €1,534 | -€2,298 | -60.0% |
| Other tangible fixed assets | 26 | €1,212 | €931 | -€281 | -23.2% |
| Current assets | 29/58 | €89,769 | €122,762 | +€32,992 | +36.8% |
| Amounts receivable within one year | 40/41 | €36,578 | €86,955 | +€50,377 | +138% |
| Trade receivables | 40 | €2,392 | €28,471 | +€26,080 | +1,091% |
| Other amounts receivable | 41 | €34,186 | €58,483 | +€24,297 | +71.1% |
| Cash at bank and in hand | 54/58 | €43,260 | €29,495 | -€13,765 | -31.8% |
| Deferred charges and accrued income | 490/1 | €9,932 | €6,312 | -€3,620 | -36.4% |
| Total equity and liabilities | 10/49 | €94,814 | €125,227 | +€30,413 | +32.1% |
| Equity | 10/15 | €75,416 | €26,051 | -€49,365 | -65.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,416 | €21,051 | -€49,365 | -70.1% |
| Amounts payable | 17/49 | €19,397 | €99,176 | +€79,778 | +411% |
| Amounts payable within one year | 42/48 | €19,397 | €99,176 | +€79,778 | +411% |
| Trade debts | 44 | €183 | €2,491 | +€2,307 | +1,259% |
| Suppliers | 440/4 | €183 | €2,491 | +€2,307 | +1,259% |
| Taxes, remuneration and social security | 45 | €19,214 | €21,685 | +€2,471 | +12.9% |
| Taxes | 450/3 | €19,214 | €21,685 | +€2,471 | +12.9% |
| Other amounts payable | 47/48 | - | €75,000 | +€75,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,809 | €2,579 | -€230 | -8.2% |
| Other operating charges | 640/8 | €823 | €912 | +€89 | +10.9% |
| Gross operating margin | 9900 | €23,125 | €40,628 | +€17,503 | +75.7% |
| Operating profit (loss) | 9901 | €19,493 | €37,137 | +€17,644 | +90.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,766 | €2,618 | -€148 | -5.4% |
| Recurring financial charges | 65 | €2,766 | €2,618 | -€148 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €16,728 | €34,519 | +€17,791 | +106% |
| Income taxes | 67/77 | €5,150 | €8,884 | +€3,734 | +72.5% |
| Profit (loss) for the period | 9904 | €11,578 | €25,635 | +€14,057 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €11,578 | €25,635 | +€14,057 | +121% |
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.