FACQ LOGISTICS: 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.
FACQ LOGISTICS
Largest movements
- Receivables within one year -€347,185
down €347,185 (-89.3%), from €388,999 to €41,814
of which Other amounts receivable: -€366,810
- Tangible fixed assets +€173,353
up €173,353 (+6.1%), from €2.8m to €3.0m
of which Furniture and vehicles: +€404,099
- Trade debts -€404,924
down €404,924 (-59.3%), from €682,461 to €277,537
- Reserves +€306,000
up €306,000 (+21.0%), from €1.5m to €1.8m
of which Distributable reserves: +€306,000
- Profit (loss) carried forward -€40,391
down €40,391 (-99.7%), from €40,532 to €141
- Gross operating margin +€491,999
up €491,999 (+15.1%), from €3.3m to €3.7m
- Staff costs +€276,808
up €276,808 (+13.3%), from €2.1m to €2.4m
- Depreciation +€145,001
up €145,001 (+18.6%), from €778,862 to €923,862
- Financial charges +€56,505
up €56,505 (+3261.1%), from €1,733 to €58,238
- Financial income -€45,081
down €45,081 (-96.5%), from €46,726 to €1,645
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,218,676 | €3,054,202 | -€164,474 | -5.1% |
| Fixed assets | 21/28 | €2,826,776 | €3,000,661 | +€173,885 | +6.2% |
| Tangible fixed assets | 22/27 | €2,822,583 | €2,995,936 | +€173,353 | +6.1% |
| Land and buildings | 22 | €2,189,062 | €2,002,201 | -€186,861 | -8.5% |
| Plant, machinery and equipment | 23 | €376,293 | €332,408 | -€43,885 | -11.7% |
| Furniture and vehicles | 24 | €257,228 | €661,327 | +€404,099 | +157.1% |
| Financial fixed assets | 28 | €4,193 | €4,725 | +€532 | +12.7% |
| Current assets | 29/58 | €391,900 | €53,541 | -€338,359 | -86.3% |
| Amounts receivable within one year | 40/41 | €388,999 | €41,814 | -€347,185 | -89.3% |
| Trade receivables | 40 | €20,403 | €40,029 | +€19,626 | +96.2% |
| Other amounts receivable | 41 | €368,596 | €1,785 | -€366,810 | -99.5% |
| Deferred charges and accrued income | 490/1 | €2,901 | €11,727 | +€8,826 | +304.2% |
| Total equity and liabilities | 10/49 | €3,218,676 | €3,054,202 | -€164,474 | -5.1% |
| Equity | 10/15 | €1,600,532 | €1,866,141 | +€265,609 | +16.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,460,000 | €1,766,000 | +€306,000 | +21.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €1,450,000 | €1,756,000 | +€306,000 | +21.1% |
| Profit (loss) carried forward | 14 | €40,532 | €141 | -€40,391 | -99.7% |
| Amounts payable | 17/49 | €1,618,144 | €1,188,061 | -€430,083 | -26.6% |
| Amounts payable within one year | 42/48 | €1,617,887 | €1,188,061 | -€429,826 | -26.6% |
| Financial debts | 43 | €56,010 | €28,391 | -€27,619 | -49.3% |
| Credit institutions | 430/8 | €56,010 | €28,391 | -€27,619 | -49.3% |
| Trade debts | 44 | €682,461 | €277,537 | -€404,924 | -59.3% |
| Suppliers | 440/4 | €682,461 | €277,537 | -€404,924 | -59.3% |
| Taxes, remuneration and social security | 45 | €519,416 | €538,812 | +€19,395 | +3.7% |
| Taxes | 450/3 | €300,481 | €288,180 | -€12,301 | -4.1% |
| Remuneration and social security | 454/9 | €218,936 | €250,632 | +€31,696 | +14.5% |
| Other amounts payable | 47/48 | €360,000 | €343,322 | -€16,678 | -4.6% |
| Accrued charges and deferred income | 492/3 | €257 | - | -€257 | |
| Remuneration, social security and pensions | 62 | €2,082,401 | €2,359,209 | +€276,808 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €778,862 | €923,862 | +€145,001 | +18.6% |
| Other operating charges | 640/8 | €12,463 | €8,986 | -€3,476 | -27.9% |
| Non-recurring operating charges | 66A | - | €34,930 | +€34,930 | |
| Gross operating margin | 9900 | €3,251,622 | €3,743,621 | +€491,999 | +15.1% |
| Operating profit (loss) | 9901 | €377,897 | €416,633 | +€38,737 | +10.3% |
| Financial income | 75/76B | €46,726 | €1,645 | -€45,081 | -96.5% |
| Recurring financial income | 75 | €46,726 | €1,645 | -€45,081 | -96.5% |
| Financial charges | 65/66B | €1,733 | €58,238 | +€56,505 | +3261.1% |
| Recurring financial charges | 65 | €1,733 | €58,238 | +€56,505 | +3261.1% |
| Profit (loss) for the period before taxes | 9903 | €422,890 | €360,040 | -€62,850 | -14.9% |
| Income taxes | 67/77 | €108,945 | €94,431 | -€14,514 | -13.3% |
| Profit (loss) for the period | 9904 | €313,945 | €265,609 | -€48,336 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €313,945 | €265,609 | -€48,336 | -15.4% |
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.