FACLA: 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.
FACLA
Largest movements
- Cash -€1,662
down €1,662 (-11.2%), from €14,810 to €13,148
mainly Net result for the year (-€1,536) and Trade debts (-€126)
- Reserves -€1,536
down €1,536 (-21.2%), from €7,247 to €5,712
- Gross operating margin -€27
down €27 (-5.5%), from -€484 to -€511
- Other operating charges +€17
up €17 (+2.4%), from €698 to €715
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 | €25,965 | €24,304 | -€1,662 | -6.4% |
| Fixed assets | 21/28 | €11,155 | €11,155 | = | 0.0% |
| Financial fixed assets | 28 | €11,155 | €11,155 | = | 0.0% |
| Current assets | 29/58 | €14,810 | €13,148 | -€1,662 | -11.2% |
| Cash at bank and in hand | 54/58 | €14,810 | €13,148 | -€1,662 | -11.2% |
| Total equity and liabilities | 10/49 | €25,965 | €24,304 | -€1,662 | -6.4% |
| Equity | 10/15 | €25,839 | €24,304 | -€1,536 | -5.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,247 | €5,712 | -€1,536 | -21.2% |
| Distributable reserves | 133 | €7,247 | €5,712 | -€1,536 | -21.2% |
| Amounts payable | 17/49 | €126 | €0 | -€126 | -100.0% |
| Amounts payable within one year | 42/48 | €126 | €0 | -€126 | -100.0% |
| Trade debts | 44 | €126 | €0 | -€126 | -100.0% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100.0% |
| Other operating charges | 640/8 | €698 | €715 | +€17 | +2.4% |
| Gross operating margin | 9900 | -€484 | -€511 | -€27 | -5.5% |
| Operating profit (loss) | 9901 | -€1,182 | -€1,226 | -€44 | -3.7% |
| Financial charges | 65/66B | €310 | €310 | = | 0.0% |
| Recurring financial charges | 65 | €310 | €310 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,492 | -€1,536 | -€44 | -2.9% |
| Profit (loss) for the period | 9904 | -€1,492 | -€1,536 | -€44 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,492 | -€1,536 | -€44 | -2.9% |
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 30 September 2026 via checked.be.