FACO HOLDING: what changed
Two financial 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
FACO HOLDING
NACE 64.210, Activities of holding companies
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€998,217
2024 · €348,745+€649,472
Equity
€4.0m
2024 · €3.1m+€898,217
Cash
€715,836
2024 · €232,012+€483,824
Balance sheet total
€6.9m
2024 · €6.6m+€303,714
Largest movements
Assets
- Cash +€483,824
up €483,824 (+208.5%), from €232,012 to €715,836
mainly Net result for the year (+€998,217) and Current investments (+€430,000)
- Current investments -€430,000
down €430,000 (-43.0%), from €1.0m to €570,000
of which Other investments: -€700,000
- Receivables within one year +€261,764
up €261,764 (+37.3%), from €702,325 to €964,089
of which Other amounts receivable: +€284,560
Equity and liabilities
- Profit (loss) carried forward +€628,217
up €628,217 (+26.8%), from €2.3m to €3.0m
- Other debts -€440,000
down €440,000 (-27.1%), from €1.6m to €1.2m
- Reserves +€270,000
up €270,000 (+78.8%), from €342,500 to €612,500
- Debts after one year -€168,367
down €168,367 (-11.5%), from €1.5m to €1.3m
Income statement
- Financial income +€725,657
up €725,657 (+943.8%), from €76,884 to €802,541
- Turnover -€159,985
down €159,985 (-18.0%), from €887,720 to €727,735
- Services and other goods -€81,633
down €81,633 (-36.4%), from €224,519 to €142,886
- Taxes -€20,908
down €20,908 (-22.5%), from €92,928 to €72,020
- Staff costs +€19,364
up €19,364 (+17.9%), from €108,296 to €127,660
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
€348,745
Turnover
-€159,985
Other operating income
+€370
Services and other goods
+€81,633
Staff costs
-€19,364
Depreciation
-€2,387
Other operating charges
-€1,862
Financial income
+€725,657
Financial charges
+€4,501
Taxes
+€20,908
Result 2025
€998,217
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
+€349,578
Investment
+€378,743
Financing
-€244,497
Cash 2024
€232,012
From operations (derived)
+€349,578
Net result for the year
+€998,217
Depreciation
+€62,976
Receivables within one year
-€261,764
Smaller working-capital items
+€117
Tax, wage and social debts
-€2,644
Other debts
-€440,000
Accrued charges and deferred income
-€7,324
Investment (derived)
+€378,743
Investment in fixed assets (net)
-€51,257
Current investments
+€430,000
Financing
-€244,497
Debts after one year
-€168,367
Current portion of long-term debt
+€9,275
Short-term financial debts
+€14,595
Contributions, distributions and other
-€100,000
Cash 2025
€715,836
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,605,905 | €6,909,619 | +€303,714 | +4.6% |
| Fixed assets | 21/28 | €4,012,887 | €4,001,168 | -€11,719 | -0.3% |
| Tangible fixed assets | 22/27 | €1,343,171 | €1,331,452 | -€11,719 | -0.9% |
| Land and buildings | 22 | €1,258,743 | €1,223,452 | -€35,291 | -2.8% |
| Plant, machinery and equipment | 23 | €11,089 | €9,815 | -€1,274 | -11.5% |
| Furniture and vehicles | 24 | €29,315 | €66,427 | +€37,112 | +126.6% |
| Leasing and similar rights | 25 | €44,024 | €31,757 | -€12,266 | -27.9% |
| Financial fixed assets | 28 | €2,669,716 | €2,669,716 | = | 0.0% |
| Affiliated companies | 280/1 | €2,438,716 | €2,438,716 | = | 0.0% |
| Participating interests | 280 | €2,438,716 | €2,438,716 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €131,000 | €131,000 | = | 0.0% |
| Participating interests | 282 | €131,000 | €131,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €100,000 | €100,000 | = | 0.0% |
| Shares | 284 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €2,593,018 | €2,908,451 | +€315,432 | +12.2% |
| Amounts receivable after more than one year | 29 | €650,000 | €650,000 | = | 0.0% |
| Other amounts receivable | 291 | €650,000 | €650,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €702,325 | €964,089 | +€261,764 | +37.3% |
| Trade receivables | 40 | €114,985 | €92,189 | -€22,796 | -19.8% |
| Other amounts receivable | 41 | €587,340 | €871,900 | +€284,560 | +48.4% |
| Current investments | 50/53 | €1,000,000 | €570,000 | -€430,000 | -43.0% |
| Own shares | 50 | €300,000 | €570,000 | +€270,000 | +90.0% |
| Other investments | 51/53 | €700,000 | - | -€700,000 | |
| Cash at bank and in hand | 54/58 | €232,012 | €715,836 | +€483,824 | +208.5% |
| Deferred charges and accrued income | 490/1 | €8,681 | €8,526 | -€155 | -1.8% |
| Total equity and liabilities | 10/49 | €6,605,905 | €6,909,619 | +€303,714 | +4.6% |
| Equity | 10/15 | €3,111,385 | €4,009,601 | +€898,217 | +28.9% |
| Contributions | 10/11 | €425,000 | €425,000 | = | 0.0% |
| Capital | 10 | €425,000 | €425,000 | = | 0.0% |
| Issued capital | 100 | €425,000 | €425,000 | = | 0.0% |
| Reserves | 13 | €342,500 | €612,500 | +€270,000 | +78.8% |
| Non-distributable reserves | 130/1 | €342,500 | €612,500 | +€270,000 | +78.8% |
| Legal reserve | 130 | €42,500 | €42,500 | = | 0.0% |
| Own shares acquired | 1312 | €300,000 | €570,000 | +€270,000 | +90.0% |
| Profit (loss) carried forward | 14 | €2,343,885 | €2,972,101 | +€628,217 | +26.8% |
| Amounts payable | 17/49 | €3,494,521 | €2,900,017 | -€594,503 | -17.0% |
| Amounts payable after more than one year | 17 | €1,460,159 | €1,291,792 | -€168,367 | -11.5% |
| Financial debts | 170/4 | €1,460,159 | €1,291,792 | -€168,367 | -11.5% |
| Leasing and similar obligations | 172 | €34,566 | €22,742 | -€11,824 | -34.2% |
| Credit institutions | 173 | €1,205,176 | €1,107,320 | -€97,857 | -8.1% |
| Other loans | 174 | €220,417 | €161,731 | -€58,687 | -26.6% |
| Amounts payable within one year | 42/48 | €1,931,104 | €1,512,291 | -€418,813 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €202,800 | €212,074 | +€9,275 | +4.6% |
| Financial debts | 43 | €19,031 | €33,626 | +€14,595 | +76.7% |
| Credit institutions | 430/8 | €19,031 | €33,626 | +€14,595 | +76.7% |
| Trade debts | 44 | €28,539 | €28,501 | -€39 | -0.1% |
| Suppliers | 440/4 | €28,539 | €28,501 | -€39 | -0.1% |
| Taxes, remuneration and social security | 45 | €55,734 | €53,090 | -€2,644 | -4.7% |
| Taxes | 450/3 | €43,149 | €39,179 | -€3,970 | -9.2% |
| Remuneration and social security | 454/9 | €12,585 | €13,910 | +€1,326 | +10.5% |
| Other amounts payable | 47/48 | €1,625,000 | €1,185,000 | -€440,000 | -27.1% |
| Accrued charges and deferred income | 492/3 | €103,258 | €95,934 | -€7,324 | -7.1% |
| Operating income | 70/76A | €891,598 | €731,984 | -€159,614 | -17.9% |
| Turnover | 70 | €887,720 | €727,735 | -€159,985 | -18.0% |
| Other operating income | 74 | €3,878 | €4,249 | +€370 | +9.5% |
| Operating charges | 60/66A | €400,425 | €342,405 | -€58,020 | -14.5% |
| Services and other goods | 61 | €224,519 | €142,886 | -€81,633 | -36.4% |
| Remuneration, social security and pensions | 62 | €108,296 | €127,660 | +€19,364 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,589 | €62,976 | +€2,387 | +3.9% |
| Other operating charges | 640/8 | €7,021 | €8,883 | +€1,862 | +26.5% |
| Operating profit (loss) | 9901 | €491,174 | €389,579 | -€101,594 | -20.7% |
| Financial income | 75/76B | €76,884 | €802,541 | +€725,657 | +943.8% |
| Recurring financial income | 75 | €76,884 | €802,541 | +€725,657 | +943.8% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €1,883 | €3,040 | +€1,157 | +61.4% |
| Other financial income | 752/9 | €75,001 | €799,501 | +€724,500 | +966.0% |
| Financial charges | 65/66B | €126,385 | €121,884 | -€4,501 | -3.6% |
| Recurring financial charges | 65 | €126,385 | €121,884 | -€4,501 | -3.6% |
| Debt charges | 650 | €125,184 | €120,565 | -€4,619 | -3.7% |
| Other financial charges | 652/9 | €1,201 | €1,319 | +€118 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €441,673 | €1,070,236 | +€628,563 | +142.3% |
| Income taxes | 67/77 | €92,928 | €72,020 | -€20,908 | -22.5% |
| Taxes | 670/3 | €92,928 | €103,920 | +€10,992 | +11.8% |
| Tax adjustments and reversals of tax provisions | 77 | - | €31,900 | +€31,900 | |
| Profit (loss) for the period | 9904 | €348,745 | €998,217 | +€649,472 | +186.2% |
| Profit (loss) for the period to be appropriated | 9905 | €348,745 | €998,217 | +€649,472 | +186.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.