FACITE: 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.
FACITE
Largest movements
- Cash +€3,772
up €3,772 (+115.2%), from €3,274 to €7,046
mainly Net result for the year (+€3,408) and Tax, wage and social debts (+€2,154)
- Receivables within one year +€1,983
up €1,983 (+159.4%), from €1,244 to €3,227
of which Other amounts receivable: +€1,901
- Deferred charges and accrued income +€1,155
up €1,155 (+35.9%), from €3,215 to €4,369
- Stocks and contracts -€1,096
down €1,096 (-7.3%), from €14,962 to €13,866
- Tangible fixed assets -€615
down €615 (-10.7%), from €5,771 to €5,156
of which Furniture and vehicles: -€1,512
- Profit (loss) carried forward +€3,408
up €3,408 (+10.5%), from -€32,484 to -€29,076
- Trade debts -€2,163
down €2,163 (-61.1%), from €3,540 to €1,377
- Tax, wage and social debts +€2,154
up €2,154 (+14.3%), from €15,066 to €17,219
of which Remuneration and social security: +€3,885
- Other debts +€1,812
up €1,812 (+7.1%), from €25,366 to €27,178
- Gross operating margin +€15,218
up €15,218 (+15.7%), from €96,928 to €112,146
- Staff costs +€4,861
up €4,861 (+4.8%), from €100,843 to €105,704
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 | €30,116 | €35,315 | +€5,199 | +17.3% |
| Fixed assets | 21/28 | €7,421 | €6,806 | -€615 | -8.3% |
| Tangible fixed assets | 22/27 | €5,771 | €5,156 | -€615 | -10.7% |
| Plant, machinery and equipment | 23 | - | €897 | +€897 | |
| Furniture and vehicles | 24 | €5,771 | €4,259 | -€1,512 | -26.2% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €22,695 | €28,509 | +€5,814 | +25.6% |
| Stocks and contracts in progress | 3 | €14,962 | €13,866 | -€1,096 | -7.3% |
| Stocks | 30/36 | €14,962 | €13,866 | -€1,096 | -7.3% |
| Amounts receivable within one year | 40/41 | €1,244 | €3,227 | +€1,983 | +159.4% |
| Trade receivables | 40 | €1,244 | €1,327 | +€83 | +6.6% |
| Other amounts receivable | 41 | €0 | €1,901 | +€1,901 | |
| Cash at bank and in hand | 54/58 | €3,274 | €7,046 | +€3,772 | +115.2% |
| Deferred charges and accrued income | 490/1 | €3,215 | €4,369 | +€1,155 | +35.9% |
| Total equity and liabilities | 10/49 | €30,116 | €35,315 | +€5,199 | +17.3% |
| Equity | 10/15 | -€13,884 | -€10,476 | +€3,408 | +24.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,484 | -€29,076 | +€3,408 | +10.5% |
| Amounts payable | 17/49 | €44,000 | €45,792 | +€1,791 | +4.1% |
| Amounts payable within one year | 42/48 | €43,972 | €45,774 | +€1,802 | +4.1% |
| Trade debts | 44 | €3,540 | €1,377 | -€2,163 | -61.1% |
| Suppliers | 440/4 | €3,540 | €1,377 | -€2,163 | -61.1% |
| Taxes, remuneration and social security | 45 | €15,066 | €17,219 | +€2,154 | +14.3% |
| Taxes | 450/3 | €7,426 | €5,695 | -€1,732 | -23.3% |
| Remuneration and social security | 454/9 | €7,640 | €11,525 | +€3,885 | +50.9% |
| Other amounts payable | 47/48 | €25,366 | €27,178 | +€1,812 | +7.1% |
| Accrued charges and deferred income | 492/3 | €28 | €17 | -€11 | -39.1% |
| Remuneration, social security and pensions | 62 | €100,843 | €105,704 | +€4,861 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,512 | €1,667 | +€155 | +10.2% |
| Other operating charges | 640/8 | €756 | €933 | +€177 | +23.4% |
| Gross operating margin | 9900 | €96,928 | €112,146 | +€15,218 | +15.7% |
| Operating profit (loss) | 9901 | -€6,184 | €3,842 | +€10,026 | |
| Financial income | 75/76B | €6 | €100 | +€94 | +1498.6% |
| Recurring financial income | 75 | €6 | €100 | +€94 | +1498.6% |
| Financial charges | 65/66B | €1,440 | €535 | -€905 | -62.9% |
| Recurring financial charges | 65 | €1,440 | €535 | -€905 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,618 | €3,408 | +€11,025 | |
| Profit (loss) for the period | 9904 | -€7,618 | €3,408 | +€11,025 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,618 | €3,408 | +€11,025 |
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 7 October 2026 via checked.be.