FACON CHAUFFAGE: 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.
FACON CHAUFFAGE
Largest movements
- Receivables within one year -€102,068
down €102,068 (-88.0%), from €115,973 to €13,904
of which Trade receivables: -€86,489
- Tangible fixed assets -€3,805
down €3,805 (-11.3%), from €33,748 to €29,943
of which Furniture and vehicles: -€5,949
- Trade debts -€70,716
down €70,716 (-84.3%), from €83,897 to €13,180
- Profit (loss) carried forward -€13,300
down €13,300 (-50.3%), from €26,444 to €13,144
- Debts after one year -€10,207
down €10,207 (-72.2%), from €14,140 to €3,933
- Current portion of long-term debt -€8,374
down €8,374 (-76.2%), from €10,991 to €2,618
- Tax, wage and social debts -€1,600
down €1,600 (-16.2%), from €9,873 to €8,273
of which Remuneration and social security: -€989
- Gross operating margin -€50,472
down €50,472 (-74.8%), from €67,461 to €16,989
- Taxes -€7,683
down €7,683 (-99.4%), from €7,731 to €48
- Financial charges -€3,275
down €3,275 (-67.4%), from €4,862 to €1,587
- Depreciation -€3,081
down €3,081 (-22.8%), from €13,524 to €10,443
- Staff costs +€2,528
up €2,528 (+18.3%), from €13,798 to €16,327
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.
Derived cash bridge
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 | €152,264 | €47,964 | -€104,300 | -68.5% |
| Fixed assets | 21/28 | €33,748 | €29,943 | -€3,805 | -11.3% |
| Tangible fixed assets | 22/27 | €33,748 | €29,943 | -€3,805 | -11.3% |
| Plant, machinery and equipment | 23 | €10,841 | €12,986 | +€2,145 | +19.8% |
| Furniture and vehicles | 24 | €22,907 | €16,957 | -€5,949 | -26.0% |
| Current assets | 29/58 | €118,515 | €18,020 | -€100,495 | -84.8% |
| Stocks and contracts in progress | 3 | €350 | €510 | +€160 | +45.7% |
| Stocks | 30/36 | €350 | €510 | +€160 | +45.7% |
| Amounts receivable within one year | 40/41 | €115,973 | €13,904 | -€102,068 | -88.0% |
| Trade receivables | 40 | €92,470 | €5,981 | -€86,489 | -93.5% |
| Other amounts receivable | 41 | €23,503 | €7,923 | -€15,579 | -66.3% |
| Cash at bank and in hand | 54/58 | €2,193 | €3,606 | +€1,413 | +64.5% |
| Total equity and liabilities | 10/49 | €152,264 | €47,964 | -€104,300 | -68.5% |
| Equity | 10/15 | €32,444 | €19,144 | -€13,300 | -41.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,444 | €13,144 | -€13,300 | -50.3% |
| Amounts payable | 17/49 | €119,820 | €28,820 | -€91,000 | -75.9% |
| Amounts payable after more than one year | 17 | €14,140 | €3,933 | -€10,207 | -72.2% |
| Financial debts | 170/4 | €14,140 | €3,933 | -€10,207 | -72.2% |
| Amounts payable within one year | 42/48 | €105,680 | €24,887 | -€80,793 | -76.5% |
| Current portion of amounts payable after more than one year | 42 | €10,991 | €2,618 | -€8,374 | -76.2% |
| Trade debts | 44 | €83,897 | €13,180 | -€70,716 | -84.3% |
| Suppliers | 440/4 | €83,897 | €13,180 | -€70,716 | -84.3% |
| Advances received on contracts in progress | 46 | €918 | - | -€918 | |
| Taxes, remuneration and social security | 45 | €9,873 | €8,273 | -€1,600 | -16.2% |
| Taxes | 450/3 | €7,731 | €7,120 | -€611 | -7.9% |
| Remuneration and social security | 454/9 | €2,142 | €1,153 | -€989 | -46.2% |
| Other amounts payable | 47/48 | - | €816 | +€816 | |
| Remuneration, social security and pensions | 62 | €13,798 | €16,327 | +€2,528 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,524 | €10,443 | -€3,081 | -22.8% |
| Other operating charges | 640/8 | €1,577 | €2,084 | +€507 | +32.2% |
| Gross operating margin | 9900 | €67,461 | €16,989 | -€50,472 | -74.8% |
| Operating profit (loss) | 9901 | €38,562 | -€11,864 | -€50,426 | |
| Financial income | 75/76B | €475 | €200 | -€275 | -57.9% |
| Recurring financial income | 75 | €475 | €200 | -€275 | -57.9% |
| Financial charges | 65/66B | €4,862 | €1,587 | -€3,275 | -67.4% |
| Recurring financial charges | 65 | €4,862 | €1,587 | -€3,275 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | €34,175 | -€13,252 | -€47,426 | |
| Income taxes | 67/77 | €7,731 | €48 | -€7,683 | -99.4% |
| Profit (loss) for the period | 9904 | €26,444 | -€13,300 | -€39,744 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,444 | -€13,300 | -€39,744 |
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 30 October 2026 via checked.be.