FACOLOG: 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
FACOLOG
NACE 46.831, Wholesale of construction materials, general range
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4.4m
2024 · €3.8m+€610,676
Equity
-
not filed
Cash
€117,732
2024 · €1.1m-€961,293
Balance sheet total
€32.5m
2024 · €31.9m+€663,631
Largest movements
Assets
- Stocks and contracts +€1.5m
up €1.5m (+7.3%), from €20.0m to €21.5m
- Cash -€961,293
down €961,293 (-89.1%), from €1.1m to €117,732
mainly Contributions, distributions and other (-€4.4m) and Stocks and contracts (-€1.5m)
Equity and liabilities
- Total equity and liabilities +€663,631
up €663,631 (+2.1%), from €31.9m to €32.5m
Income statement
- Goods and materials +€9.5m
up €9.5m (+11.0%), from €86.5m to €96.0m
- Turnover +€8.3m
up €8.3m (+8.7%), from €95.5m to €103.8m
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
€3.8m
Turnover
+€8.3m
Other operating income
+€21,932
Goods and materials
-€9.5m
Services and other goods
+€53,522
Staff costs
+€76,384
Depreciation
-€92,895
Write-downs
+€367,871
Provisions
+€17,353
Other operating charges
+€18,471
Other operating items
+€1.3m
Financial income
+€188,827
Financial charges
+€19,487
Other financial items
-€1
Taxes
-€160,087
Deferred taxes and other
-€41,091
Result 2025
€4.4m
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
+€3.9m
Investment
-€482,364
Financing
-€4.4m
Cash 2024
€1.1m
From operations (derived)
+€3.9m
Net result for the year
+€4.4m
Depreciation
+€513,310
Stocks and contracts
-€1.5m
Receivables within one year
-€152,406
Deferred charges and accrued income
-€40,733
Total equity and liabilities
+€663,631
Investment (derived)
-€482,364
Investment in fixed assets (net)
-€482,364
Financing
-€4.4m
Contributions, distributions and other
-€4.4m
Not broken down
+€1
Cash 2025
€117,732
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,865,008 | €32,528,639 | +€663,631 | +2.1% |
| Fixed assets | 21/28 | €2,299,444 | €2,268,498 | -€30,946 | -1.3% |
| Intangible fixed assets | 21 | €1,509 | €342 | -€1,167 | -77.3% |
| Tangible fixed assets | 22/27 | €2,297,935 | €2,268,156 | -€29,779 | -1.3% |
| Land and buildings | 22 | €126,285 | €97,068 | -€29,217 | -23.1% |
| Plant, machinery and equipment | 23 | €548,042 | €715,589 | +€167,547 | +30.6% |
| Furniture and vehicles | 24 | €341,249 | €258,459 | -€82,790 | -24.3% |
| Leasing and similar rights | 25 | €1,282,359 | €1,197,040 | -€85,319 | -6.7% |
| Current assets | 29/58 | €29,565,564 | €30,260,141 | +€694,577 | +2.3% |
| Stocks and contracts in progress | 3 | €19,990,394 | €21,453,126 | +€1.5m | +7.3% |
| Stocks | 30/36 | €19,990,394 | €21,453,126 | +€1.5m | +7.3% |
| Raw materials and consumables | 30/31 | €2,272,109 | €2,269,298 | -€2,811 | -0.1% |
| Finished goods | 33 | €397,296 | €1,589,046 | +€1.2m | +300.0% |
| Goods purchased for resale | 34 | €17,320,989 | €17,594,781 | +€273,792 | +1.6% |
| Amounts receivable within one year | 40/41 | €8,412,784 | €8,565,190 | +€152,406 | +1.8% |
| Trade receivables | 40 | €7,316,236 | €7,180,304 | -€135,932 | -1.9% |
| Other amounts receivable | 41 | €1,096,549 | €1,384,886 | +€288,337 | +26.3% |
| Current investments | 50/53 | €0 | - | = | |
| Other investments | 51/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,079,025 | €117,732 | -€961,293 | -89.1% |
| Deferred charges and accrued income | 490/1 | €83,360 | €124,093 | +€40,733 | +48.9% |
| Total equity and liabilities | 10/49 | €31,865,008 | €32,528,639 | +€663,631 | +2.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €116,764 | €240,038 | +€123,274 | +105.6% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,764 | €140,038 | +€123,274 | +735.3% |
| Profit (loss) carried forward | 14 | €19,862,572 | €24,117,116 | +€4.3m | +21.4% |
| Investment grants | 15 | €238,885 | €222,991 | -€15,894 | -6.7% |
| Provisions for liabilities and charges | 160/5 | €120,941 | €102,098 | -€18,843 | -15.6% |
| Major repairs and maintenance | 162 | €120,941 | €102,098 | -€18,843 | -15.6% |
| Deferred taxes | 168 | - | €41,091 | +€41,091 | |
| Amounts payable | 17/49 | €11,275,846 | €7,555,305 | -€3.7m | -33.0% |
| Amounts payable after more than one year | 17 | €118,800 | - | -€118,800 | |
| Financial debts | 170/4 | €118,800 | - | -€118,800 | |
| Credit institutions | 173 | €0 | - | = | |
| Other loans | 174 | €118,800 | - | -€118,800 | |
| Amounts payable within one year | 42/48 | €11,157,046 | €7,553,809 | -€3.6m | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €256,614 | €118,800 | -€137,814 | -53.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,215,181 | €1,810,156 | -€405,025 | -18.3% |
| Suppliers | 440/4 | €2,215,181 | €1,810,156 | -€405,025 | -18.3% |
| Taxes, remuneration and social security | 45 | €409,292 | €353,895 | -€55,397 | -13.5% |
| Taxes | 450/3 | €134,455 | €105,588 | -€28,867 | -21.5% |
| Remuneration and social security | 454/9 | €274,838 | €248,307 | -€26,531 | -9.7% |
| Other amounts payable | 47/48 | €8,275,958 | €5,270,958 | -€3.0m | -36.3% |
| Accrued charges and deferred income | 492/3 | €0 | €1,496 | +€1,496 | |
| Operating income | 70/76A | €95,859,118 | €105,551,714 | +€9.7m | +10.1% |
| Turnover | 70 | €95,476,119 | €103,816,546 | +€8.3m | +8.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €28,013 | €1,194,671 | +€1.2m | +4164.7% |
| Other operating income | 74 | €353,754 | €375,686 | +€21,932 | +6.2% |
| Non-recurring operating income | 76A | €1,232 | €164,812 | +€163,580 | +13277.6% |
| Operating charges | 60/66A | €92,300,345 | €101,389,401 | +€9.1m | +9.8% |
| Goods for resale, raw materials and consumables | 60 | €86,462,729 | €95,989,364 | +€9.5m | +11.0% |
| Change in stocks: decrease (increase) | 609 | €72,680 | -€265,761 | -€338,441 | |
| Services and other goods | 61 | €2,894,055 | €2,840,533 | -€53,522 | -1.8% |
| Remuneration, social security and pensions | 62 | €2,059,818 | €1,983,434 | -€76,384 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €420,415 | €513,310 | +€92,895 | +22.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €365,571 | -€2,300 | -€367,871 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,489 | -€18,842 | -€17,353 | -1165.4% |
| Other operating charges | 640/8 | €99,246 | €80,775 | -€18,471 | -18.6% |
| Non-recurring operating charges | 66A | - | €3,127 | +€3,127 | |
| Operating profit (loss) | 9901 | €3,558,773 | €4,162,314 | +€603,541 | +17.0% |
| Recurring financial income | 75 | €1,588,747 | €1,777,574 | +€188,827 | +11.9% |
| Income from current assets | 751 | €135 | - | -€135 | |
| Other financial income | 752/9 | €1,588,612 | €1,777,574 | +€188,962 | +11.9% |
| Financial charges | 65/66B | €91,899 | €72,412 | -€19,487 | -21.2% |
| Recurring financial charges | 65 | €91,899 | €72,412 | -€19,487 | -21.2% |
| Debt charges | 650 | €77,416 | €56,633 | -€20,783 | -26.8% |
| Other financial charges | 652/9 | €14,483 | €15,779 | +€1,296 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €5,055,621 | €5,867,475 | +€811,854 | +16.1% |
| Transfer to deferred taxes | 680 | - | €41,091 | +€41,091 | |
| Income taxes | 67/77 | €1,288,480 | €1,448,567 | +€160,087 | +12.4% |
| Taxes | 670/3 | €1,288,480 | €1,448,567 | +€160,087 | +12.4% |
| Profit (loss) for the period | 9904 | €3,767,141 | €4,377,817 | +€610,676 | +16.2% |
| Transfer to tax-exempt reserves | 689 | - | €123,274 | +€123,274 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,767,141 | €4,254,543 | +€487,402 | +12.9% |
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 12 October 2026 via checked.be.