FacOrg: 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.
FacOrg
Largest movements
- Receivables within one year +€107,245
up €107,245 (+197.6%), from €54,283 to €161,528
of which Trade receivables: +€107,296
- Cash -€11,811
down €11,811 (-9.9%), from €119,629 to €107,817
mainly Receivables within one year (-€107,245) and Contributions, distributions and other (-€21,700)
- Tangible fixed assets -€4,277
down €4,277 (-28.8%), from €14,824 to €10,548
- Trade debts +€42,558
up €42,558 (+122.7%), from €34,684 to €77,242
- Profit (loss) carried forward +€34,099
up €34,099, from -€23,285 to €10,815
- Tax, wage and social debts +€22,495
up €22,495 (+189.4%), from €11,874 to €34,369
of which Remuneration and social security: +€14,201
- Reserves -€21,700
down €21,700 (-13.6%), from €159,264 to €137,564
- Other debts +€12,242
up €12,242 (+118.7%), from €10,312 to €22,554
- Gross operating margin +€185,719
up €185,719 (+1033.6%), from €17,969 to €203,688
- Staff costs +€111,376
up €111,376 (+211.6%), from €52,646 to €164,021
- Depreciation +€2,057
up €2,057 (+62.5%), from €3,293 to €5,350
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 | €194,849 | €284,544 | +€89,695 | +46.0% |
| Fixed assets | 21/28 | €17,224 | €10,548 | -€6,677 | -38.8% |
| Tangible fixed assets | 22/27 | €14,824 | €10,548 | -€4,277 | -28.8% |
| Furniture and vehicles | 24 | €14,824 | €10,548 | -€4,277 | -28.8% |
| Financial fixed assets | 28 | €2,400 | - | -€2,400 | |
| Current assets | 29/58 | €177,625 | €273,997 | +€96,372 | +54.3% |
| Amounts receivable within one year | 40/41 | €54,283 | €161,528 | +€107,245 | +197.6% |
| Trade receivables | 40 | €53,846 | €161,141 | +€107,296 | +199.3% |
| Other amounts receivable | 41 | €438 | €387 | -€50 | -11.5% |
| Cash at bank and in hand | 54/58 | €119,629 | €107,817 | -€11,811 | -9.9% |
| Deferred charges and accrued income | 490/1 | €3,713 | €4,651 | +€938 | +25.3% |
| Total equity and liabilities | 10/49 | €194,849 | €284,544 | +€89,695 | +46.0% |
| Equity | 10/15 | €137,979 | €150,379 | +€12,399 | +9.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €159,264 | €137,564 | -€21,700 | -13.6% |
| Distributable reserves | 133 | €159,264 | €137,564 | -€21,700 | -13.6% |
| Profit (loss) carried forward | 14 | -€23,285 | €10,815 | +€34,099 | |
| Amounts payable | 17/49 | €56,870 | €134,166 | +€77,296 | +135.9% |
| Amounts payable within one year | 42/48 | €56,870 | €134,166 | +€77,296 | +135.9% |
| Trade debts | 44 | €34,684 | €77,242 | +€42,558 | +122.7% |
| Suppliers | 440/4 | €34,684 | €77,242 | +€42,558 | +122.7% |
| Taxes, remuneration and social security | 45 | €11,874 | €34,369 | +€22,495 | +189.4% |
| Taxes | 450/3 | €4,584 | €12,879 | +€8,294 | +180.9% |
| Remuneration and social security | 454/9 | €7,290 | €21,491 | +€14,201 | +194.8% |
| Other amounts payable | 47/48 | €10,312 | €22,554 | +€12,242 | +118.7% |
| Non-recurring operating income | 76A | - | €8,410 | +€8,410 | |
| Remuneration, social security and pensions | 62 | €52,646 | €164,021 | +€111,376 | +211.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,293 | €5,350 | +€2,057 | +62.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €605 | - | -€605 | |
| Other operating charges | 640/8 | €367 | €183 | -€185 | -50.3% |
| Gross operating margin | 9900 | €17,969 | €203,688 | +€185,719 | +1033.6% |
| Operating profit (loss) | 9901 | -€38,942 | €34,134 | +€73,076 | |
| Financial income | 75/76B | - | €92 | +€92 | |
| Recurring financial income | 75 | - | €92 | +€92 | |
| Financial charges | 65/66B | €155 | €126 | -€29 | -18.4% |
| Recurring financial charges | 65 | €155 | €126 | -€29 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€39,097 | €34,099 | +€73,196 | |
| Income taxes | 67/77 | €143 | €0 | -€143 | -100.0% |
| Profit (loss) for the period | 9904 | -€39,240 | €34,099 | +€73,339 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,240 | €34,099 | +€73,339 |
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 8 October 2026 via checked.be.