FACON SIMON: 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 SIMON
Largest movements
- Receivables within one year +€14,245
up €14,245 (+211.0%), from €6,753 to €20,998
of which Trade receivables: +€8,470
- Cash -€5,053
down €5,053 (-95.4%), from €5,298 to €245
mainly Receivables within one year (-€14,245) and Trade debts (-€175)
- Tangible fixed assets -€558
down €558 (-69.0%), from €808 to €250
- Tax, wage and social debts +€7,796
up €7,796 (+101.0%), from €7,719 to €15,515
- Profit (loss) carried forward +€1,158
up €1,158 (+676.1%), from €171 to €1,329
- Gross operating margin +€2,133
up €2,133 (+74.3%), from €2,869 to €5,002
- Taxes +€594
up €594 (+38.9%), from €1,528 to €2,121
- Other operating charges +€566
up €566 (+85.9%), from €658 to €1,224
- Financial income +€215
up €215 (+59.7%), from €360 to €576
- Financial charges +€114
up €114 (+28.3%), from €403 to €517
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €16,485 | €25,263 | +€8,779 | +53.3% |
| Fixed assets | 21/28 | €808 | €250 | -€558 | -69.0% |
| Tangible fixed assets | 22/27 | €808 | €250 | -€558 | -69.0% |
| Furniture and vehicles | 24 | €808 | €250 | -€558 | -69.0% |
| Current assets | 29/58 | €15,677 | €25,013 | +€9,336 | +59.6% |
| Amounts receivable within one year | 40/41 | €6,753 | €20,998 | +€14,245 | +211.0% |
| Trade receivables | 40 | €242 | €8,712 | +€8,470 | +3500.0% |
| Other amounts receivable | 41 | €6,511 | €12,286 | +€5,775 | +88.7% |
| Cash at bank and in hand | 54/58 | €5,298 | €245 | -€5,053 | -95.4% |
| Deferred charges and accrued income | 490/1 | €3,626 | €3,770 | +€143 | +4.0% |
| Total equity and liabilities | 10/49 | €16,485 | €25,263 | +€8,779 | +53.3% |
| Equity | 10/15 | €5,171 | €6,329 | +€1,158 | +22.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €171 | €1,329 | +€1,158 | +676.1% |
| Amounts payable | 17/49 | €11,314 | €18,934 | +€7,621 | +67.4% |
| Amounts payable within one year | 42/48 | €11,314 | €18,934 | +€7,621 | +67.4% |
| Financial debts | 43 | €643 | €643 | -€0 | 0.0% |
| Credit institutions | 430/8 | €643 | €643 | -€0 | 0.0% |
| Trade debts | 44 | €2,952 | €2,777 | -€175 | -5.9% |
| Suppliers | 440/4 | €2,952 | €2,777 | -€175 | -5.9% |
| Taxes, remuneration and social security | 45 | €7,719 | €15,515 | +€7,796 | +101.0% |
| Taxes | 450/3 | €7,719 | €15,515 | +€7,796 | +101.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €641 | €558 | -€83 | -13.0% |
| Other operating charges | 640/8 | €658 | €1,224 | +€566 | +85.9% |
| Gross operating margin | 9900 | €2,869 | €5,002 | +€2,133 | +74.3% |
| Operating profit (loss) | 9901 | €1,570 | €3,220 | +€1,650 | +105.1% |
| Financial income | 75/76B | €360 | €576 | +€215 | +59.7% |
| Recurring financial income | 75 | €360 | €576 | +€215 | +59.7% |
| Financial charges | 65/66B | €403 | €517 | +€114 | +28.3% |
| Recurring financial charges | 65 | €403 | €517 | +€114 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €1,528 | €3,279 | +€1,751 | +114.7% |
| Income taxes | 67/77 | €1,528 | €2,121 | +€594 | +38.9% |
| Profit (loss) for the period | 9904 | - | €1,158 | +€1,158 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €1,158 | +€1,158 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.