Facim: 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
Facim
NACE 25.530, Machining of metals
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€312,255
2024 · -€6,315+€318,570
Equity
€535,679
2024 · €523,424+€12,255
Cash
€306,530
2024 · €302,275+€4,255
Balance sheet total
€4.2m
2024 · €4.3m-€36,766
Largest movements
Assets
- Receivables within one year +€324,720
up €324,720 (+28.6%), from €1.1m to €1.5m
of which Trade receivables: +€260,989
- Stocks and contracts -€141,727
down €141,727 (-17.1%), from €830,179 to €688,452
of which Stocks: -€253,994
- Tangible fixed assets -€127,441
down €127,441 (-14.0%), from €910,830 to €783,389
- Receivables after one year -€80,000
down €80,000 (-25.0%), from €320,000 to €240,000
Equity and liabilities
- Trade debts -€127,023
down €127,023 (-13.1%), from €967,020 to €839,997
- Other debts +€116,000
up €116,000 (+19.6%), from €592,306 to €708,306
- Debts after one year -€106,859
down €106,859 (-17.0%), from €627,453 to €520,595
- Short-term financial debts +€63,889
up €63,889 (+5.8%), from €1.1m to €1.2m
Income statement
- Gross operating margin +€471,345
up €471,345 (+23.2%), from €2.0m to €2.5m
- Staff costs +€175,269
up €175,269 (+11.1%), from €1.6m to €1.8m
- Depreciation +€59,780
up €59,780 (+22.0%), from €271,619 to €331,400
- Provisions +€51,000
up €51,000, from -€51,000 to €0
- Financial charges -€49,605
down €49,605 (-41.2%), from €120,337 to €70,732
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
-€6,315
Gross operating margin
+€471,345
Staff costs
-€175,269
Depreciation
-€59,780
Provisions
-€51,000
Other operating charges
+€4,537
Other operating items
+€51,000
Financial income
+€42,764
Financial charges
+€49,605
Taxes
-€14,632
Result 2025
€312,255
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
+€556,049
Investment
-€203,958
Financing
-€347,836
Cash 2024
€302,275
From operations (derived)
+€556,049
Net result for the year
+€312,255
Depreciation
+€331,400
Receivables after one year
+€80,000
Stocks and contracts
+€141,727
Receivables within one year
-€324,720
Deferred charges and accrued income
+€16,573
Trade debts
-€127,023
Tax, wage and social debts
+€36,488
Other debts
+€116,000
Accrued charges and deferred income
-€26,652
Investment (derived)
-€203,958
Investment in fixed assets (net)
-€203,958
Financing
-€347,836
Debts after one year
-€106,859
Current portion of long-term debt
-€4,867
Short-term financial debts
+€63,889
Contributions, distributions and other
-€300,000
Cash 2025
€306,530
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,280,678 | €4,243,911 | -€36,766 | -0.9% |
| Fixed assets | 21/28 | €1,660,830 | €1,533,389 | -€127,441 | -7.7% |
| Tangible fixed assets | 22/27 | €910,830 | €783,389 | -€127,441 | -14.0% |
| Plant, machinery and equipment | 23 | €701,855 | €653,511 | -€48,344 | -6.9% |
| Furniture and vehicles | 24 | €50,176 | €10,673 | -€39,504 | -78.7% |
| Other tangible fixed assets | 26 | €158,800 | €119,206 | -€39,594 | -24.9% |
| Financial fixed assets | 28 | €750,000 | €750,000 | = | 0.0% |
| Current assets | 29/58 | €2,619,847 | €2,710,522 | +€90,675 | +3.5% |
| Amounts receivable after more than one year | 29 | €320,000 | €240,000 | -€80,000 | -25.0% |
| Other amounts receivable | 291 | €320,000 | €240,000 | -€80,000 | -25.0% |
| Stocks and contracts in progress | 3 | €830,179 | €688,452 | -€141,727 | -17.1% |
| Stocks | 30/36 | €830,179 | €576,185 | -€253,994 | -30.6% |
| Contracts in progress | 37 | - | €112,267 | +€112,267 | |
| Amounts receivable within one year | 40/41 | €1,135,179 | €1,459,899 | +€324,720 | +28.6% |
| Trade receivables | 40 | €1,014,277 | €1,275,266 | +€260,989 | +25.7% |
| Other amounts receivable | 41 | €120,902 | €184,634 | +€63,731 | +52.7% |
| Cash at bank and in hand | 54/58 | €302,275 | €306,530 | +€4,255 | +1.4% |
| Deferred charges and accrued income | 490/1 | €32,214 | €15,641 | -€16,573 | -51.4% |
| Total equity and liabilities | 10/49 | €4,280,678 | €4,243,911 | -€36,766 | -0.9% |
| Equity | 10/15 | €523,424 | €535,679 | +€12,255 | +2.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €372,000 | €385,679 | +€13,679 | +3.7% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €357,000 | €370,679 | +€13,679 | +3.8% |
| Profit (loss) carried forward | 14 | €1,424 | €0 | -€1,424 | -100.0% |
| Amounts payable | 17/49 | €3,757,254 | €3,708,232 | -€49,022 | -1.3% |
| Amounts payable after more than one year | 17 | €627,453 | €520,595 | -€106,859 | -17.0% |
| Financial debts | 170/4 | €627,453 | €520,595 | -€106,859 | -17.0% |
| Amounts payable within one year | 42/48 | €3,074,987 | €3,159,475 | +€84,488 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €263,900 | €259,034 | -€4,867 | -1.8% |
| Financial debts | 43 | €1,102,613 | €1,166,502 | +€63,889 | +5.8% |
| Credit institutions | 430/8 | €1,102,613 | €1,166,502 | +€63,889 | +5.8% |
| Trade debts | 44 | €967,020 | €839,997 | -€127,023 | -13.1% |
| Suppliers | 440/4 | €967,020 | €839,997 | -€127,023 | -13.1% |
| Taxes, remuneration and social security | 45 | €149,148 | €185,636 | +€36,488 | +24.5% |
| Taxes | 450/3 | €13,695 | €0 | -€13,695 | -100.0% |
| Remuneration and social security | 454/9 | €135,453 | €185,636 | +€50,183 | +37.0% |
| Other amounts payable | 47/48 | €592,306 | €708,306 | +€116,000 | +19.6% |
| Accrued charges and deferred income | 492/3 | €54,814 | €28,163 | -€26,652 | -48.6% |
| Non-recurring operating income | 76A | - | €236 | +€236 | |
| Remuneration, social security and pensions | 62 | €1,584,057 | €1,759,326 | +€175,269 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €271,619 | €331,400 | +€59,780 | +22.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€51,000 | €0 | +€51,000 | |
| Other operating charges | 640/8 | €34,869 | €30,332 | -€4,537 | -13.0% |
| Non-recurring operating charges | 66A | €51,000 | €0 | -€51,000 | -100.0% |
| Gross operating margin | 9900 | €2,030,792 | €2,502,137 | +€471,345 | +23.2% |
| Operating profit (loss) | 9901 | €140,247 | €381,080 | +€240,833 | +171.7% |
| Financial income | 75/76B | €39,531 | €82,295 | +€42,764 | +108.2% |
| Recurring financial income | 75 | €39,531 | €82,295 | +€42,764 | +108.2% |
| Financial charges | 65/66B | €120,337 | €70,732 | -€49,605 | -41.2% |
| Recurring financial charges | 65 | €120,337 | €70,732 | -€49,605 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €59,441 | €392,643 | +€333,202 | +560.6% |
| Income taxes | 67/77 | €65,756 | €80,387 | +€14,632 | +22.3% |
| Profit (loss) for the period | 9904 | -€6,315 | €312,255 | +€318,570 | |
| Transfer from tax-exempt reserves | 789 | €150,000 | €0 | -€150,000 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €143,685 | €312,255 | +€168,570 | +117.3% |
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 3 October 2026 via checked.be.