FaClaBo: 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.
FaClaBo
Largest movements
- Current investments +€300,000
new in 2025: €300,000
- Cash -€267,144
down €267,144 (-53.6%), from €498,770 to €231,627
mainly Current investments (-€300,000) and Contributions, distributions and other (-€23,345)
- Tangible fixed assets -€11,869
down €11,869 (-26.7%), from €44,472 to €32,604
of which Land and buildings: -€10,459
- Other debts +€41,024
up €41,024 (+19.0%), from €216,266 to €257,290
- Reserves -€23,345
down €23,345 (-21.8%), from €107,176 to €83,831
- Tax, wage and social debts +€6,789
up €6,789 (+246.5%), from €2,754 to €9,543
- Gross operating margin -€44,336
down €44,336 (-56.7%), from €78,248 to €33,913
- Taxes -€11,438
down €11,438 (-83.0%), from €13,779 to €2,341
- Financial income +€1,469
up €1,469 (+52.5%), from €2,799 to €4,267
- Financial charges -€1,199
down €1,199 (-4.8%), from €24,907 to €23,709
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 | €565,176 | €583,770 | +€18,593 | +3.3% |
| Fixed assets | 21/28 | €44,472 | €32,604 | -€11,869 | -26.7% |
| Tangible fixed assets | 22/27 | €44,472 | €32,604 | -€11,869 | -26.7% |
| Land and buildings | 22 | €36,106 | €25,647 | -€10,459 | -29.0% |
| Other tangible fixed assets | 26 | €8,367 | €6,956 | -€1,410 | -16.9% |
| Current assets | 29/58 | €520,704 | €551,166 | +€30,462 | +5.9% |
| Amounts receivable within one year | 40/41 | €19,133 | €18,768 | -€366 | -1.9% |
| Trade receivables | 40 | €14,073 | €14,829 | +€756 | +5.4% |
| Other amounts receivable | 41 | €5,061 | €3,939 | -€1,121 | -22.2% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €498,770 | €231,627 | -€267,144 | -53.6% |
| Deferred charges and accrued income | 490/1 | €2,801 | €772 | -€2,029 | -72.4% |
| Total equity and liabilities | 10/49 | €565,176 | €583,770 | +€18,593 | +3.3% |
| Equity | 10/15 | €223,966 | €200,188 | -€23,778 | -10.6% |
| Contributions | 10/11 | €116,790 | €116,790 | = | 0.0% |
| Reserves | 13 | €107,176 | €83,831 | -€23,345 | -21.8% |
| Distributable reserves | 133 | €107,176 | €83,831 | -€23,345 | -21.8% |
| Profit (loss) carried forward | 14 | €0 | -€433 | -€433 | |
| Amounts payable | 17/49 | €341,210 | €383,582 | +€42,372 | +12.4% |
| Amounts payable after more than one year | 17 | €99,000 | €99,000 | = | 0.0% |
| Financial debts | 170/4 | €99,000 | €99,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €225,285 | €267,931 | +€42,646 | +18.9% |
| Trade debts | 44 | €6,266 | €1,098 | -€5,168 | -82.5% |
| Suppliers | 440/4 | €6,266 | €1,098 | -€5,168 | -82.5% |
| Taxes, remuneration and social security | 45 | €2,754 | €9,543 | +€6,789 | +246.5% |
| Taxes | 450/3 | €2,754 | €9,543 | +€6,789 | +246.5% |
| Other amounts payable | 47/48 | €216,266 | €257,290 | +€41,024 | +19.0% |
| Accrued charges and deferred income | 492/3 | €16,925 | €16,651 | -€274 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,643 | €11,869 | +€225 | +1.9% |
| Other operating charges | 640/8 | €591 | €695 | +€104 | +17.7% |
| Gross operating margin | 9900 | €78,248 | €33,913 | -€44,336 | -56.7% |
| Operating profit (loss) | 9901 | €66,014 | €21,349 | -€44,665 | -67.7% |
| Financial income | 75/76B | €2,799 | €4,267 | +€1,469 | +52.5% |
| Recurring financial income | 75 | €2,799 | €4,267 | +€1,469 | +52.5% |
| Financial charges | 65/66B | €24,907 | €23,709 | -€1,199 | -4.8% |
| Recurring financial charges | 65 | €24,907 | €23,709 | -€1,199 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €43,905 | €1,908 | -€41,998 | -95.7% |
| Income taxes | 67/77 | €13,779 | €2,341 | -€11,438 | -83.0% |
| Profit (loss) for the period | 9904 | €30,126 | -€433 | -€30,559 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,126 | -€433 | -€30,559 |
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 29 September 2026 via checked.be.