FAÇON PIERRE: 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.
FAÇON PIERRE
Largest movements
- Cash +€66,589
up €66,589 (+85.0%), from €78,361 to €144,950
mainly Net result for the year (+€46,181) and Depreciation (+€36,797)
- Tangible fixed assets -€29,166
down €29,166 (-15.7%), from €186,251 to €157,085
of which Leasing and similar rights: -€24,446
- Receivables within one year -€15,524
down €15,524 (-45.4%), from €34,227 to €18,703
of which Other amounts receivable: -€8,497
- Other debts +€29,516
up €29,516 (+1825.1%), from €1,617 to €31,133
- Debts after one year -€27,320
down €27,320 (-46.0%), from €59,350 to €32,030
- Profit (loss) carried forward +€13,181
up €13,181, from -€12,793 to €388
- Trade debts +€8,121
up €8,121 (+19.1%), from €42,590 to €50,711
- Tax, wage and social debts -€4,066
down €4,066 (-30.1%), from €13,512 to €9,445
of which Remuneration and social security: -€3,066
- Gross operating margin +€74,440
up €74,440 (+66.8%), from €111,391 to €185,832
- Turnover +€74,174
up €74,174 (+21.0%), from €352,474 to €426,649
- Taxes +€6,763
up €6,763 (+2950.8%), from €229 to €6,992
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 | €373,452 | €392,004 | +€18,552 | +5.0% |
| Fixed assets | 21/28 | €215,281 | €186,115 | -€29,166 | -13.5% |
| Tangible fixed assets | 22/27 | €186,251 | €157,085 | -€29,166 | -15.7% |
| Land and buildings | 22 | €108,819 | €106,101 | -€2,718 | -2.5% |
| Plant, machinery and equipment | 23 | €1,748 | €5,176 | +€3,428 | +196.1% |
| Furniture and vehicles | 24 | €8,287 | €2,857 | -€5,430 | -65.5% |
| Leasing and similar rights | 25 | €67,397 | €42,951 | -€24,446 | -36.3% |
| Financial fixed assets | 28 | €29,030 | €29,030 | = | 0.0% |
| Current assets | 29/58 | €158,171 | €205,888 | +€47,717 | +30.2% |
| Stocks and contracts in progress | 3 | €8,674 | €5,493 | -€3,181 | -36.7% |
| Stocks | 30/36 | €8,674 | €5,493 | -€3,181 | -36.7% |
| Amounts receivable within one year | 40/41 | €34,227 | €18,703 | -€15,524 | -45.4% |
| Trade receivables | 40 | €19,360 | €12,333 | -€7,027 | -36.3% |
| Other amounts receivable | 41 | €14,867 | €6,370 | -€8,497 | -57.2% |
| Current investments | 50/53 | €29,860 | €30,044 | +€185 | +0.6% |
| Cash at bank and in hand | 54/58 | €78,361 | €144,950 | +€66,589 | +85.0% |
| Deferred charges and accrued income | 490/1 | €7,049 | €6,698 | -€351 | -5.0% |
| Total equity and liabilities | 10/49 | €373,452 | €392,004 | +€18,552 | +5.0% |
| Equity | 10/15 | €221,207 | €237,388 | +€16,181 | +7.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €194,000 | €197,000 | +€3,000 | +1.5% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €190,000 | €193,000 | +€3,000 | +1.6% |
| Profit (loss) carried forward | 14 | -€12,793 | €388 | +€13,181 | |
| Amounts payable | 17/49 | €152,245 | €154,616 | +€2,371 | +1.6% |
| Amounts payable after more than one year | 17 | €59,350 | €32,030 | -€27,320 | -46.0% |
| Financial debts | 170/4 | €59,350 | €32,030 | -€27,320 | -46.0% |
| Amounts payable within one year | 42/48 | €92,862 | €122,564 | +€29,703 | +32.0% |
| Current portion of amounts payable after more than one year | 42 | €35,143 | €31,275 | -€3,868 | -11.0% |
| Trade debts | 44 | €42,590 | €50,711 | +€8,121 | +19.1% |
| Suppliers | 440/4 | €42,590 | €50,711 | +€8,121 | +19.1% |
| Taxes, remuneration and social security | 45 | €13,512 | €9,445 | -€4,066 | -30.1% |
| Taxes | 450/3 | €1,000 | €0 | -€1,000 | -100.0% |
| Remuneration and social security | 454/9 | €12,512 | €9,445 | -€3,066 | -24.5% |
| Other amounts payable | 47/48 | €1,617 | €31,133 | +€29,516 | +1825.1% |
| Accrued charges and deferred income | 492/3 | €32 | €21 | -€11 | -34.5% |
| Turnover | 70 | €352,474 | €426,649 | +€74,174 | +21.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €259,450 | €259,579 | +€129 | 0.0% |
| Remuneration, social security and pensions | 62 | €85,510 | €88,802 | +€3,291 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,595 | €36,797 | -€798 | -2.1% |
| Other operating charges | 640/8 | €2,514 | €2,154 | -€360 | -14.3% |
| Non-recurring operating charges | 66A | €250 | €1,003 | +€753 | +301.2% |
| Gross operating margin | 9900 | €111,391 | €185,832 | +€74,440 | +66.8% |
| Operating profit (loss) | 9901 | -€14,478 | €57,076 | +€71,554 | |
| Financial income | 75/76B | €341 | €229 | -€112 | -32.8% |
| Recurring financial income | 75 | €341 | €229 | -€112 | -32.8% |
| Financial charges | 65/66B | €5,594 | €4,132 | -€1,462 | -26.1% |
| Recurring financial charges | 65 | €5,594 | €4,132 | -€1,462 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,731 | €53,173 | +€72,904 | |
| Income taxes | 67/77 | €229 | €6,992 | +€6,763 | +2950.8% |
| Profit (loss) for the period | 9904 | -€19,960 | €46,181 | +€66,141 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,960 | €46,181 | +€66,141 |
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 4 October 2026 via checked.be.