Facily & Services: what changed
Two fiscal 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.
What changed
Facily & Services
NACE 93.299, Other amusement and recreation activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€50,654
2024 · €46,856+€3,799
Equity
€146,462
2024 · €99,541+€46,921
Cash
€246,347
2024 · €6,738+€239,609
Balance sheet total
€8.9m
2024 · €8.5m+€458,300
Largest movements
Assets
- Cash +€239,609
up €239,609 (+3556.0%), from €6,738 to €246,347
mainly Trade debts (+€298,600) and Tax, wage and social debts (+€83,351)
- Receivables within one year +€208,272
up €208,272 (+59.6%), from €349,613 to €557,886
of which Trade receivables: +€208,361
Equity and liabilities
- Trade debts +€298,600
up €298,600 (+207.7%), from €143,755 to €442,355
Income statement
- Staff costs +€246,850
up €246,850 (+29.1%), from €847,166 to €1.1m
- Gross operating margin +€237,294
up €237,294 (+24.6%), from €964,147 to €1.2m
- Taxes -€13,849
down €13,849 (-43.5%), from €31,844 to €17,995
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.
Result 2024
€46,856
Gross operating margin
+€237,294
Staff costs
-€246,850
Depreciation
-€2,115
Other operating charges
-€32
Financial income
+€241
Financial charges
+€1,352
Taxes
+€13,849
Deferred taxes and other
+€60
Result 2025
€50,654
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.
From operations
+€283,558
Investment
-€49,443
Financing
+€5,495
Cash 2024
€6,738
From operations (derived)
+€283,558
Net result for the year
+€50,654
Depreciation
+€38,535
Stocks and contracts
+€490
Receivables within one year
-€208,272
Provisions
-€933
Trade debts
+€298,600
Tax, wage and social debts
+€83,351
Other debts
+€924
Accrued charges and deferred income
+€20,210
Investment (derived)
-€49,443
Investment in fixed assets (net)
-€49,443
Financing
+€5,495
Debts after one year
-€40,797
Current portion of long-term debt
+€50,025
Contributions, distributions and other
-€3,733
Cash 2025
€246,347
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,491,105 | €8,949,405 | +€458,300 | +5.4% |
| Fixed assets | 21/28 | €8,130,521 | €8,141,430 | +€10,909 | +0.1% |
| Intangible fixed assets | 21 | €9,825 | €7,825 | -€2,000 | -20.4% |
| Tangible fixed assets | 22/27 | €120,696 | €133,605 | +€12,909 | +10.7% |
| Land and buildings | 22 | €10,395 | €8,597 | -€1,798 | -17.3% |
| Plant, machinery and equipment | 23 | €108,862 | €95,842 | -€13,021 | -12.0% |
| Furniture and vehicles | 24 | €1,438 | €29,166 | +€27,727 | +1927.7% |
| Financial fixed assets | 28 | €8,000,000 | €8,000,000 | = | 0.0% |
| Current assets | 29/58 | €360,584 | €807,975 | +€447,391 | +124.1% |
| Stocks and contracts in progress | 3 | €4,233 | €3,743 | -€490 | -11.6% |
| Stocks | 30/36 | €4,233 | €3,743 | -€490 | -11.6% |
| Amounts receivable within one year | 40/41 | €349,613 | €557,886 | +€208,272 | +59.6% |
| Trade receivables | 40 | €349,525 | €557,886 | +€208,361 | +59.6% |
| Other amounts receivable | 41 | €89 | - | -€89 | |
| Cash at bank and in hand | 54/58 | €6,738 | €246,347 | +€239,609 | +3556.0% |
| Total equity and liabilities | 10/49 | €8,491,105 | €8,949,405 | +€458,300 | +5.4% |
| Equity | 10/15 | €99,541 | €146,462 | +€46,921 | +47.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,367 | €113,022 | +€50,654 | +81.2% |
| Investment grants | 15 | €15,173 | €11,440 | -€3,733 | -24.6% |
| Provisions and deferred taxes | 16 | €3,793 | €2,860 | -€933 | -24.6% |
| Deferred taxes | 168 | €3,793 | €2,860 | -€933 | -24.6% |
| Amounts payable | 17/49 | €8,387,771 | €8,800,083 | +€412,312 | +4.9% |
| Amounts payable after more than one year | 17 | €8,040,797 | €8,000,000 | -€40,797 | -0.5% |
| Financial debts | 170/4 | €8,040,797 | €8,000,000 | -€40,797 | -0.5% |
| Amounts payable within one year | 42/48 | €341,630 | €774,530 | +€432,900 | +126.7% |
| Current portion of amounts payable after more than one year | 42 | €40,416 | €90,441 | +€50,025 | +123.8% |
| Trade debts | 44 | €143,755 | €442,355 | +€298,600 | +207.7% |
| Suppliers | 440/4 | €143,755 | €442,355 | +€298,600 | +207.7% |
| Taxes, remuneration and social security | 45 | €156,502 | €239,853 | +€83,351 | +53.3% |
| Taxes | 450/3 | €107,587 | €100,093 | -€7,494 | -7.0% |
| Remuneration and social security | 454/9 | €48,916 | €139,760 | +€90,845 | +185.7% |
| Other amounts payable | 47/48 | €956 | €1,880 | +€924 | +96.6% |
| Accrued charges and deferred income | 492/3 | €5,344 | €25,553 | +€20,210 | +378.2% |
| Remuneration, social security and pensions | 62 | €847,166 | €1,094,016 | +€246,850 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,420 | €38,535 | +€2,115 | +5.8% |
| Other operating charges | 640/8 | €2,933 | €2,965 | +€32 | +1.1% |
| Gross operating margin | 9900 | €964,147 | €1,201,441 | +€237,294 | +24.6% |
| Operating profit (loss) | 9901 | €77,628 | €65,925 | -€11,703 | -15.1% |
| Financial income | 75/76B | €3,494 | €3,735 | +€241 | +6.9% |
| Recurring financial income | 75 | €3,494 | €3,735 | +€241 | +6.9% |
| Financial charges | 65/66B | €3,295 | €1,943 | -€1,352 | -41.0% |
| Recurring financial charges | 65 | €3,295 | €1,943 | -€1,352 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €77,826 | €67,717 | -€10,110 | -13.0% |
| Transfer from deferred taxes | 780 | €873 | €933 | +€60 | +6.9% |
| Income taxes | 67/77 | €31,844 | €17,995 | -€13,849 | -43.5% |
| Profit (loss) for the period | 9904 | €46,856 | €50,654 | +€3,799 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,856 | €50,654 | +€3,799 | +8.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.