FACOPRO: 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.
What changed
FACOPRO
NACE 24.450, Manufacture of basic metals
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.6m
2024 · €109,027+€1.5m
Equity
-
2024 · -€268,685+€268,685
Cash
€247,819
2024 · €249,166-€1,347
Balance sheet total
€5.7m
2024 · €4.0m+€1.7m
Largest movements
Assets
- Receivables after one year +€800,000
new in 2025: €800,000
- Stocks and contracts +€793,499
up €793,499 (+77.3%), from €1.0m to €1.8m
- Tangible fixed assets +€88,291
up €88,291 (+7.4%), from €1.2m to €1.3m
of which Plant, machinery and equipment: +€145,012
Equity and liabilities
- Total equity and liabilities +€1.7m
up €1.7m (+42.0%), from €4.0m to €5.7m
Income statement
- Gross operating margin +€1.9m
up €1.9m (+182.6%), from €1.1m to €3.0m
- Other operating charges +€76,400
up €76,400 (+107.5%), from €71,101 to €147,501
- Write-downs -€56,609
down €56,609, from €52,871 to -€3,738
- Staff costs +€51,385
up €51,385 (+7.2%), from €715,975 to €767,360
- Depreciation -€49,320
down €49,320 (-58.0%), from €85,023 to €35,703
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
€109,027
Gross operating margin
+€1.9m
Staff costs
-€51,385
Depreciation
+€49,320
Write-downs
+€56,609
Other operating charges
-€76,400
Other operating items
+€573
Financial income
+€664
Financial charges
+€789
Taxes
-€37,968
Deferred taxes and other
-€390,202
Result 2025
€1.6m
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.
From operations
+€1.8m
Investment
-€171,394
Financing
-€1.6m
Cash 2024
€249,166
From operations (derived)
+€1.8m
Net result for the year
+€1.6m
Depreciation
+€35,703
Receivables after one year
-€800,000
Stocks and contracts
-€793,499
Receivables within one year
+€28,836
Deferred charges and accrued income
-€470
Total equity and liabilities
+€1.7m
Investment (derived)
-€171,394
Investment in fixed assets (net)
-€171,394
Financing
-€1.6m
Contributions, distributions and other
-€1.6m
Cash 2025
€247,819
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,049,641 | €5,749,118 | +€1.7m | +42.0% |
| Fixed assets | 21/28 | €1,193,940 | €1,329,631 | +€135,691 | +11.4% |
| Tangible fixed assets | 22/27 | €1,193,940 | €1,282,231 | +€88,291 | +7.4% |
| Land and buildings | 22 | €1,132,072 | €1,026,334 | -€105,738 | -9.3% |
| Plant, machinery and equipment | 23 | €34,222 | €179,234 | +€145,012 | +423.7% |
| Furniture and vehicles | 24 | €27,645 | €76,663 | +€49,018 | +177.3% |
| Financial fixed assets | 28 | - | €47,400 | +€47,400 | |
| Current assets | 29/58 | €2,855,701 | €4,419,487 | +€1.6m | +54.8% |
| Amounts receivable after more than one year | 29 | - | €800,000 | +€800,000 | |
| Other amounts receivable | 291 | - | €800,000 | +€800,000 | |
| Stocks and contracts in progress | 3 | €1,026,521 | €1,820,020 | +€793,499 | +77.3% |
| Stocks | 30/36 | €1,026,521 | €1,820,020 | +€793,499 | +77.3% |
| Amounts receivable within one year | 40/41 | €1,580,014 | €1,551,178 | -€28,836 | -1.8% |
| Trade receivables | 40 | €1,511,710 | €1,351,178 | -€160,532 | -10.6% |
| Other amounts receivable | 41 | €68,305 | €200,000 | +€131,695 | +192.8% |
| Cash at bank and in hand | 54/58 | €249,166 | €247,819 | -€1,347 | -0.5% |
| Deferred charges and accrued income | 490/1 | - | €470 | +€470 | |
| Total equity and liabilities | 10/49 | €4,049,641 | €5,749,118 | +€1.7m | +42.0% |
| Equity | 10/15 | -€268,685 | - | +€268,685 | |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | - | €1,176,906 | +€1.2m | |
| Non-distributable reserves | 130/1 | - | €6,300 | +€6,300 | |
| Legal reserve | 130 | - | €6,300 | +€6,300 | |
| Tax-exempt reserves | 132 | - | €1,170,606 | +€1.2m | |
| Profit (loss) carried forward | 14 | -€331,685 | €81,248 | +€412,933 | |
| Deferred taxes | 168 | - | €390,202 | +€390,202 | |
| Amounts payable | 17/49 | €4,318,326 | €4,037,761 | -€280,565 | -6.5% |
| Amounts payable after more than one year | 17 | €155,769 | €34,615 | -€121,154 | -77.8% |
| Financial debts | 170/4 | €155,769 | €34,615 | -€121,154 | -77.8% |
| Amounts payable within one year | 42/48 | €4,162,557 | €4,003,146 | -€159,411 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €146,154 | €121,154 | -€25,000 | -17.1% |
| Trade debts | 44 | €3,433,747 | €3,372,365 | -€61,382 | -1.8% |
| Suppliers | 440/4 | €3,433,747 | €3,372,365 | -€61,382 | -1.8% |
| Taxes, remuneration and social security | 45 | €79,045 | €199,437 | +€120,392 | +152.3% |
| Taxes | 450/3 | €13,247 | €104,718 | +€91,471 | +690.5% |
| Remuneration and social security | 454/9 | €65,798 | €94,719 | +€28,921 | +44.0% |
| Other amounts payable | 47/48 | €503,611 | €310,190 | -€193,421 | -38.4% |
| Non-recurring operating income | 76A | €5,900 | €2,363,842 | +€2.4m | +39965.1% |
| Remuneration, social security and pensions | 62 | €715,975 | €767,360 | +€51,385 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,023 | €35,703 | -€49,320 | -58.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €52,871 | -€3,738 | -€56,609 | |
| Other operating charges | 640/8 | €71,101 | €147,501 | +€76,400 | +107.5% |
| Non-recurring operating charges | 66A | €572 | - | -€572 | |
| Gross operating margin | 9900 | €1,056,024 | €2,984,838 | +€1.9m | +182.6% |
| Operating profit (loss) | 9901 | €130,483 | €2,038,013 | +€1.9m | +1461.9% |
| Financial income | 75/76B | €1,912 | €2,576 | +€664 | +34.7% |
| Recurring financial income | 75 | €1,912 | €2,576 | +€664 | +34.7% |
| Financial charges | 65/66B | €22,878 | €22,089 | -€789 | -3.5% |
| Recurring financial charges | 65 | €22,878 | €22,089 | -€789 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €109,516 | €2,018,500 | +€1.9m | +1743.1% |
| Transfer to deferred taxes | 680 | - | €390,202 | +€390,202 | |
| Income taxes | 67/77 | €490 | €38,458 | +€37,968 | +7755.8% |
| Profit (loss) for the period | 9904 | €109,027 | €1,589,840 | +€1.5m | +1358.2% |
| Transfer to tax-exempt reserves | 689 | - | €1,170,606 | +€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | €109,027 | €419,234 | +€310,207 | +284.5% |
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.