FACILITY SERVICES KS: 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 SERVICES KS
Largest movements
- Cash -€48,817
down €48,817 (-60.6%), from €80,556 to €31,739
mainly Trade debts (-€27,976) and Tax, wage and social debts (-€26,374)
- Receivables within one year +€22,808
up €22,808 (+6.1%), from €373,900 to €396,708
of which Trade receivables: +€24,905
- Intangible fixed assets +€12,733
up €12,733 (+941.0%), from €1,353 to €14,086
- Tangible fixed assets -€12,557
down €12,557 (-33.4%), from €37,543 to €24,986
of which Furniture and vehicles: -€10,002
- Accrued charges and deferred income +€29,801
new in 2025: €29,801
- Trade debts -€27,976
down €27,976 (-23.7%), from €117,919 to €89,942
- Tax, wage and social debts -€26,374
down €26,374 (-10.8%), from €243,819 to €217,444
of which Remuneration and social security: -€15,562
- Other debts -€11,219
down €11,219 (-49.6%), from €22,610 to €11,391
- Reserves +€6,261
up €6,261 (+5.9%), from €106,581 to €112,841
of which Distributable reserves: +€6,261
- Staff costs +€32,839
up €32,839 (+1.6%), from €2.1m to €2.1m
- Gross operating margin +€26,703
up €26,703 (+1.3%), from €2.1m to €2.1m
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 | €500,068 | €470,560 | -€29,509 | -5.9% |
| Fixed assets | 21/28 | €40,146 | €40,322 | +€176 | +0.4% |
| Intangible fixed assets | 21 | €1,353 | €14,086 | +€12,733 | +941.0% |
| Tangible fixed assets | 22/27 | €37,543 | €24,986 | -€12,557 | -33.4% |
| Plant, machinery and equipment | 23 | €2,737 | €182 | -€2,555 | -93.3% |
| Furniture and vehicles | 24 | €34,806 | €24,804 | -€10,002 | -28.7% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €459,922 | €430,237 | -€29,685 | -6.5% |
| Amounts receivable within one year | 40/41 | €373,900 | €396,708 | +€22,808 | +6.1% |
| Trade receivables | 40 | €349,868 | €374,773 | +€24,905 | +7.1% |
| Other amounts receivable | 41 | €24,031 | €21,935 | -€2,096 | -8.7% |
| Cash at bank and in hand | 54/58 | €80,556 | €31,739 | -€48,817 | -60.6% |
| Deferred charges and accrued income | 490/1 | €5,467 | €1,791 | -€3,676 | -67.2% |
| Total equity and liabilities | 10/49 | €500,068 | €470,560 | -€29,509 | -5.9% |
| Equity | 10/15 | €115,721 | €121,981 | +€6,261 | +5.4% |
| Contributions | 10/11 | €9,140 | €9,140 | = | 0.0% |
| Reserves | 13 | €106,581 | €112,841 | +€6,261 | +5.9% |
| Non-distributable reserves | 130/1 | €1,910 | €1,910 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,910 | €1,910 | = | 0.0% |
| Distributable reserves | 133 | €104,671 | €110,931 | +€6,261 | +6.0% |
| Amounts payable | 17/49 | €384,348 | €348,578 | -€35,769 | -9.3% |
| Amounts payable within one year | 42/48 | €384,348 | €318,778 | -€65,570 | -17.1% |
| Trade debts | 44 | €117,919 | €89,942 | -€27,976 | -23.7% |
| Suppliers | 440/4 | €117,919 | €89,942 | -€27,976 | -23.7% |
| Taxes, remuneration and social security | 45 | €243,819 | €217,444 | -€26,374 | -10.8% |
| Taxes | 450/3 | €32,049 | €21,236 | -€10,812 | -33.7% |
| Remuneration and social security | 454/9 | €211,770 | €196,208 | -€15,562 | -7.3% |
| Other amounts payable | 47/48 | €22,610 | €11,391 | -€11,219 | -49.6% |
| Accrued charges and deferred income | 492/3 | - | €29,801 | +€29,801 | |
| Non-recurring operating income | 76A | - | €373 | +€373 | |
| Remuneration, social security and pensions | 62 | €2,057,733 | €2,090,572 | +€32,839 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,335 | €14,994 | -€341 | -2.2% |
| Other operating charges | 640/8 | €3,187 | €2,991 | -€196 | -6.2% |
| Gross operating margin | 9900 | €2,116,723 | €2,143,426 | +€26,703 | +1.3% |
| Operating profit (loss) | 9901 | €40,468 | €34,869 | -€5,599 | -13.8% |
| Financial income | 75/76B | €35 | - | -€35 | |
| Recurring financial income | 75 | €35 | - | -€35 | |
| Financial charges | 65/66B | €3,273 | €6,848 | +€3,575 | +109.2% |
| Recurring financial charges | 65 | €3,273 | €6,848 | +€3,575 | +109.2% |
| Profit (loss) for the period before taxes | 9903 | €37,230 | €28,021 | -€9,208 | -24.7% |
| Income taxes | 67/77 | €13,680 | €9,770 | -€3,910 | -28.6% |
| Profit (loss) for the period | 9904 | €23,549 | €18,251 | -€5,298 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,549 | €18,251 | -€5,298 | -22.5% |
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.