Facility & Drive: 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.
Facility & Drive
Largest movements
- Cash +€5,020
up €5,020 (+74.4%), from €6,748 to €11,768
mainly Depreciation (+€3,882) and Tax, wage and social debts (+€2,400)
- Tangible fixed assets -€3,139
down €3,139 (-31.9%), from €9,834 to €6,695
of which Furniture and vehicles: -€3,500
- Receivables within one year +€2,279
new in 2025: €2,279
of which Trade receivables: +€1,311
- Deferred charges and accrued income -€1,910
down €1,910 (-88.7%), from €2,154 to €244
- Tax, wage and social debts +€2,400
up €2,400 (+29.2%), from €8,230 to €10,630
of which Remuneration and social security: +€2,800
- Profit (loss) carried forward -€649
down €649 (-10.9%), from €5,950 to €5,301
- Other debts +€340
up €340 (+25.7%), from €1,326 to €1,666
- Gross operating margin -€4,891
down €4,891 (-47.8%), from €10,223 to €5,332
- Other operating charges +€1,419
up €1,419 (+554.2%), from €256 to €1,675
- Depreciation +€1,397
up €1,397 (+56.2%), from €2,485 to €3,882
- Taxes -€1,160
down €1,160 (-77.6%), from €1,495 to €335
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 | €18,735 | €20,986 | +€2,250 | +12.0% |
| Fixed assets | 21/28 | €9,834 | €6,695 | -€3,139 | -31.9% |
| Tangible fixed assets | 22/27 | €9,834 | €6,695 | -€3,139 | -31.9% |
| Plant, machinery and equipment | 23 | €1,807 | €2,169 | +€361 | +20.0% |
| Furniture and vehicles | 24 | €8,026 | €4,526 | -€3,500 | -43.6% |
| Current assets | 29/58 | €8,902 | €14,291 | +€5,389 | +60.5% |
| Amounts receivable within one year | 40/41 | - | €2,279 | +€2,279 | |
| Trade receivables | 40 | - | €1,311 | +€1,311 | |
| Other amounts receivable | 41 | - | €968 | +€968 | |
| Cash at bank and in hand | 54/58 | €6,748 | €11,768 | +€5,020 | +74.4% |
| Deferred charges and accrued income | 490/1 | €2,154 | €244 | -€1,910 | -88.7% |
| Total equity and liabilities | 10/49 | €18,735 | €20,986 | +€2,250 | +12.0% |
| Equity | 10/15 | €6,950 | €6,301 | -€649 | -9.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,950 | €5,301 | -€649 | -10.9% |
| Amounts payable | 17/49 | €11,785 | €14,685 | +€2,900 | +24.6% |
| Amounts payable within one year | 42/48 | €11,785 | €14,685 | +€2,900 | +24.6% |
| Trade debts | 44 | €2,229 | €2,388 | +€160 | +7.2% |
| Suppliers | 440/4 | €2,229 | €2,388 | +€160 | +7.2% |
| Taxes, remuneration and social security | 45 | €8,230 | €10,630 | +€2,400 | +29.2% |
| Taxes | 450/3 | €2,230 | €1,830 | -€400 | -18.0% |
| Remuneration and social security | 454/9 | €6,000 | €8,800 | +€2,800 | +46.7% |
| Other amounts payable | 47/48 | €1,326 | €1,666 | +€340 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,485 | €3,882 | +€1,397 | +56.2% |
| Other operating charges | 640/8 | €256 | €1,675 | +€1,419 | +554.2% |
| Gross operating margin | 9900 | €10,223 | €5,332 | -€4,891 | -47.8% |
| Operating profit (loss) | 9901 | €7,482 | -€225 | -€7,707 | |
| Financial charges | 65/66B | €37 | €89 | +€52 | +140.2% |
| Recurring financial charges | 65 | €37 | €89 | +€52 | +140.2% |
| Profit (loss) for the period before taxes | 9903 | €7,445 | -€314 | -€7,759 | |
| Income taxes | 67/77 | €1,495 | €335 | -€1,160 | -77.6% |
| Profit (loss) for the period | 9904 | €5,950 | -€649 | -€6,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,950 | -€649 | -€6,600 |
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 11 October 2026 via checked.be.