Facom Belgie: 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
Facom Belgie
NACE 46.620, Wholesale of machine tools
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€398,009
2024 · €390,285+€7,724
Equity
€2.4m
2024 · €2.0m+€398,009
Cash
-
not filed
Balance sheet total
€2.7m
2024 · €2.4m+€361,175
Largest movements
Assets
- Receivables within one year +€373,577
up €373,577 (+15.9%), from €2.3m to €2.7m
of which Other amounts receivable: +€247,569
Equity and liabilities
- Profit (loss) carried forward +€398,009
up €398,009 (+42.7%), from €933,169 to €1.3m
Income statement
- Staff costs +€175,124
up €175,124 (+23.0%), from €761,838 to €936,962
- Turnover +€150,692
up €150,692 (+10.1%), from €1.5m to €1.6m
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
€390,285
Turnover
+€150,692
Services and other goods
+€11,075
Staff costs
-€175,124
Depreciation
+€16,077
Other operating charges
+€2,460
Other operating items
-€74
Financial income
-€5,972
Financial charges
+€570
Taxes
+€8,020
Result 2025
€398,009
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,384,239 | €2,745,414 | +€361,175 | +15.1% |
| Fixed assets | 21/28 | €36,169 | €24,494 | -€11,675 | -32.3% |
| Tangible fixed assets | 22/27 | €36,169 | €24,494 | -€11,675 | -32.3% |
| Plant, machinery and equipment | 23 | €2,823 | €1,040 | -€1,783 | -63.2% |
| Furniture and vehicles | 24 | €33,346 | €23,454 | -€9,892 | -29.7% |
| Current assets | 29/58 | €2,348,070 | €2,720,920 | +€372,850 | +15.9% |
| Amounts receivable within one year | 40/41 | €2,345,161 | €2,718,738 | +€373,577 | +15.9% |
| Trade receivables | 40 | €1,052,442 | €1,178,450 | +€126,008 | +12.0% |
| Other amounts receivable | 41 | €1,292,719 | €1,540,288 | +€247,569 | +19.2% |
| Deferred charges and accrued income | 490/1 | €2,909 | €2,182 | -€727 | -25.0% |
| Total equity and liabilities | 10/49 | €2,384,239 | €2,745,414 | +€361,175 | +15.1% |
| Equity | 10/15 | €2,037,231 | €2,435,240 | +€398,009 | +19.5% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €879,062 | €879,062 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,129 | €9,129 | = | 0.0% |
| Other | 1319 | €9,129 | €9,129 | = | 0.0% |
| Tax-exempt reserves | 132 | €71,386 | €71,386 | = | 0.0% |
| Distributable reserves | 133 | €798,547 | €798,547 | = | 0.0% |
| Profit (loss) carried forward | 14 | €933,169 | €1,331,178 | +€398,009 | +42.7% |
| Amounts payable | 17/49 | €347,008 | €310,174 | -€36,834 | -10.6% |
| Amounts payable within one year | 42/48 | €327,356 | €291,549 | -€35,807 | -10.9% |
| Trade debts | 44 | €81,058 | €62,896 | -€18,162 | -22.4% |
| Suppliers | 440/4 | €81,058 | €62,896 | -€18,162 | -22.4% |
| Taxes, remuneration and social security | 45 | €246,298 | €228,653 | -€17,645 | -7.2% |
| Taxes | 450/3 | €117,478 | €96,888 | -€20,590 | -17.5% |
| Remuneration and social security | 454/9 | €128,820 | €131,765 | +€2,945 | +2.3% |
| Accrued charges and deferred income | 492/3 | €19,652 | €18,625 | -€1,027 | -5.2% |
| Operating income | 70/76A | €1,491,207 | €1,641,825 | +€150,618 | +10.1% |
| Turnover | 70 | €1,491,133 | €1,641,825 | +€150,692 | +10.1% |
| Non-recurring operating income | 76A | €74 | - | -€74 | |
| Operating charges | 60/66A | €986,813 | €1,132,325 | +€145,512 | +14.7% |
| Services and other goods | 61 | €202,153 | €191,078 | -€11,075 | -5.5% |
| Remuneration, social security and pensions | 62 | €761,838 | €936,962 | +€175,124 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,860 | €1,783 | -€16,077 | -90.0% |
| Other operating charges | 640/8 | €4,962 | €2,502 | -€2,460 | -49.6% |
| Operating profit (loss) | 9901 | €504,394 | €509,500 | +€5,106 | +1.0% |
| Recurring financial income | 75 | €42,222 | €36,250 | -€5,972 | -14.1% |
| Other financial income | 752/9 | €42,222 | €36,250 | -€5,972 | -14.1% |
| Financial charges | 65/66B | €4,979 | €4,409 | -€570 | -11.4% |
| Recurring financial charges | 65 | €4,979 | €4,409 | -€570 | -11.4% |
| Other financial charges | 652/9 | €4,979 | €4,409 | -€570 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €541,637 | €541,341 | -€296 | -0.1% |
| Income taxes | 67/77 | €151,352 | €143,332 | -€8,020 | -5.3% |
| Taxes | 670/3 | €151,352 | €143,332 | -€8,020 | -5.3% |
| Profit (loss) for the period | 9904 | €390,285 | €398,009 | +€7,724 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €390,285 | €398,009 | +€7,724 | +2.0% |
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 16 October 2026 via checked.be.