FACIO: 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.
FACIO
Largest movements
- Cash +€60,299
up €60,299 (+162.8%), from €37,043 to €97,342
mainly Receivables within one year (+€19,004) and Net result for the year (+€17,412)
- Receivables within one year -€19,004
down €19,004 (-74.3%), from €25,579 to €6,575
of which Trade receivables: -€17,619
- Tangible fixed assets -€3,937
down €3,937 (-31.4%), from €12,537 to €8,601
of which Furniture and vehicles: -€3,744
- Reserves +€17,412
up €17,412 (+36.3%), from €48,024 to €65,437
of which Distributable reserves: +€17,412
- Tax, wage and social debts +€14,021
up €14,021 (+236.0%), from €5,941 to €19,962
- Accrued charges and deferred income +€9,105
new in 2025: €9,105
- Current portion of long-term debt -€2,788
down €2,788 (-56.7%), from €4,920 to €2,132
- Debts after one year -€2,132
no longer reported in 2025 (was €2,132)
- Gross operating margin +€24,304
up €24,304 (+276.3%), from €8,795 to €33,099
- Taxes +€7,086
up €7,086 (+360.6%), from €1,965 to €9,052
- Other operating charges +€425
up €425 (+53.6%), from €793 to €1,218
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 | €75,950 | €113,007 | +€37,057 | +48.8% |
| Fixed assets | 21/28 | €12,537 | €8,601 | -€3,937 | -31.4% |
| Tangible fixed assets | 22/27 | €12,537 | €8,601 | -€3,937 | -31.4% |
| Land and buildings | 22 | €1,171 | €978 | -€193 | -16.4% |
| Furniture and vehicles | 24 | €11,367 | €7,622 | -€3,744 | -32.9% |
| Current assets | 29/58 | €63,412 | €104,406 | +€40,994 | +64.6% |
| Amounts receivable within one year | 40/41 | €25,579 | €6,575 | -€19,004 | -74.3% |
| Trade receivables | 40 | €17,619 | - | -€17,619 | |
| Other amounts receivable | 41 | €7,960 | €6,575 | -€1,386 | -17.4% |
| Cash at bank and in hand | 54/58 | €37,043 | €97,342 | +€60,299 | +162.8% |
| Deferred charges and accrued income | 490/1 | €790 | €490 | -€300 | -38.0% |
| Total equity and liabilities | 10/49 | €75,950 | €113,007 | +€37,057 | +48.8% |
| Equity | 10/15 | €60,424 | €77,837 | +€17,412 | +28.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €48,024 | €65,437 | +€17,412 | +36.3% |
| Non-distributable reserves | 130/1 | €1,350 | €1,350 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,350 | €1,350 | = | 0.0% |
| Distributable reserves | 133 | €46,674 | €64,087 | +€17,412 | +37.3% |
| Amounts payable | 17/49 | €15,526 | €35,171 | +€19,645 | +126.5% |
| Amounts payable after more than one year | 17 | €2,132 | - | -€2,132 | |
| Financial debts | 170/4 | €2,132 | - | -€2,132 | |
| Amounts payable within one year | 42/48 | €13,394 | €26,066 | +€12,672 | +94.6% |
| Current portion of amounts payable after more than one year | 42 | €4,920 | €2,132 | -€2,788 | -56.7% |
| Trade debts | 44 | €2,533 | €3,972 | +€1,439 | +56.8% |
| Suppliers | 440/4 | €2,533 | €3,972 | +€1,439 | +56.8% |
| Taxes, remuneration and social security | 45 | €5,941 | €19,962 | +€14,021 | +236.0% |
| Taxes | 450/3 | €5,941 | €19,962 | +€14,021 | +236.0% |
| Accrued charges and deferred income | 492/3 | - | €9,105 | +€9,105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,934 | €3,937 | +€3 | +0.1% |
| Other operating charges | 640/8 | €793 | €1,218 | +€425 | +53.6% |
| Non-recurring operating charges | 66A | €384 | €960 | +€576 | +150.2% |
| Gross operating margin | 9900 | €8,795 | €33,099 | +€24,304 | +276.3% |
| Operating profit (loss) | 9901 | €3,685 | €26,984 | +€23,299 | +632.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €763 | €520 | -€243 | -31.9% |
| Recurring financial charges | 65 | €763 | €520 | -€243 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €2,922 | €26,464 | +€23,543 | +805.8% |
| Income taxes | 67/77 | €1,965 | €9,052 | +€7,086 | +360.6% |
| Profit (loss) for the period | 9904 | €956 | €17,412 | +€16,456 | +1720.8% |
| Profit (loss) for the period to be appropriated | 9905 | €956 | €17,412 | +€16,456 | +1720.8% |
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 6 October 2026 via checked.be.