FACOOM: 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.
FACOOM
Largest movements
- Stocks and contracts -€7,127
down €7,127 (-12.8%), from €55,862 to €48,735
- Tangible fixed assets -€3,523
down €3,523 (-33.7%), from €10,461 to €6,937
of which Furniture and vehicles: -€3,215
- Receivables within one year +€1,423
up €1,423 (+20.9%), from €6,825 to €8,248
of which Trade receivables: +€1,215
- Deferred charges and accrued income -€1,259
down €1,259 (-48.1%), from €2,617 to €1,359
- Profit (loss) carried forward -€10,686
down €10,686 (-20.4%), from -€52,482 to -€63,168
- Gross operating margin +€2,020
up €2,020 (+24.7%), from -€8,170 to -€6,151
- Other operating charges +€148
up €148 (+17.8%), from €835 to €984
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 | €85,437 | €75,083 | -€10,354 | -12.1% |
| Fixed assets | 21/28 | €10,461 | €6,937 | -€3,523 | -33.7% |
| Tangible fixed assets | 22/27 | €10,461 | €6,937 | -€3,523 | -33.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €8,827 | €5,613 | -€3,215 | -36.4% |
| Other tangible fixed assets | 26 | €1,633 | €1,324 | -€309 | -18.9% |
| Current assets | 29/58 | €74,977 | €68,146 | -€6,831 | -9.1% |
| Stocks and contracts in progress | 3 | €55,862 | €48,735 | -€7,127 | -12.8% |
| Stocks | 30/36 | €55,862 | €48,735 | -€7,127 | -12.8% |
| Amounts receivable within one year | 40/41 | €6,825 | €8,248 | +€1,423 | +20.9% |
| Trade receivables | 40 | €5,405 | €6,620 | +€1,215 | +22.5% |
| Other amounts receivable | 41 | €1,420 | €1,628 | +€208 | +14.7% |
| Cash at bank and in hand | 54/58 | €9,672 | €9,804 | +€132 | +1.4% |
| Deferred charges and accrued income | 490/1 | €2,617 | €1,359 | -€1,259 | -48.1% |
| Total equity and liabilities | 10/49 | €85,437 | €75,083 | -€10,354 | -12.1% |
| Equity | 10/15 | €46,722 | €36,036 | -€10,686 | -22.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €36,704 | €36,704 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €30,454 | €30,454 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,482 | -€63,168 | -€10,686 | -20.4% |
| Amounts payable | 17/49 | €38,715 | €39,047 | +€332 | +0.9% |
| Amounts payable within one year | 42/48 | €38,715 | €39,047 | +€332 | +0.9% |
| Trade debts | 44 | €0 | €332 | +€332 | |
| Suppliers | 440/4 | €0 | €332 | +€332 | |
| Other amounts payable | 47/48 | €38,715 | €38,715 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,538 | €3,523 | -€15 | -0.4% |
| Other operating charges | 640/8 | €835 | €984 | +€148 | +17.8% |
| Gross operating margin | 9900 | -€8,170 | -€6,151 | +€2,020 | +24.7% |
| Operating profit (loss) | 9901 | -€12,544 | -€10,658 | +€1,886 | +15.0% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €65 | €31 | -€34 | -52.4% |
| Recurring financial charges | 65 | €65 | €31 | -€34 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,608 | -€10,686 | +€1,922 | +15.2% |
| Profit (loss) for the period | 9904 | -€12,608 | -€10,686 | +€1,922 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,608 | -€10,686 | +€1,922 | +15.2% |
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 10 October 2026 via checked.be.