FACSI ARMS: 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.
FACSI ARMS
Largest movements
- Stocks and contracts -€22,151
down €22,151 (-22.1%), from €100,011 to €77,860
- Cash +€15,703
up €15,703 (+69.2%), from €22,705 to €38,409
mainly Stocks and contracts (+€22,151) and Net result for the year (+€15,963)
- Other debts -€23,237
down €23,237 (-62.3%), from €37,328 to €14,090
- Reserves +€15,963
up €15,963 (+83.3%), from €19,162 to €35,125
- Tax, wage and social debts +€4,464
up €4,464 (+150.7%), from €2,963 to €7,426
- Advances received -€2,872
down €2,872 (-88.6%), from €3,243 to €371
- Other operating charges +€11,713
up €11,713 (+1617.1%), from €724 to €12,438
- Gross operating margin +€8,484
up €8,484 (+30.3%), from €28,035 to €36,519
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 | €130,783 | €123,843 | -€6,940 | -5.3% |
| Fixed assets | 21/28 | €2,236 | €2,236 | = | 0.0% |
| Financial fixed assets | 28 | €2,236 | €2,236 | = | 0.0% |
| Current assets | 29/58 | €128,547 | €121,607 | -€6,940 | -5.4% |
| Stocks and contracts in progress | 3 | €100,011 | €77,860 | -€22,151 | -22.1% |
| Stocks | 30/36 | €100,011 | €77,860 | -€22,151 | -22.1% |
| Amounts receivable within one year | 40/41 | €4,770 | €4,722 | -€48 | -1.0% |
| Trade receivables | 40 | €4,764 | €2,487 | -€2,277 | -47.8% |
| Other amounts receivable | 41 | €5 | €2,235 | +€2,230 | +41836.2% |
| Cash at bank and in hand | 54/58 | €22,705 | €38,409 | +€15,703 | +69.2% |
| Deferred charges and accrued income | 490/1 | €1,061 | €616 | -€445 | -42.0% |
| Total equity and liabilities | 10/49 | €130,783 | €123,843 | -€6,940 | -5.3% |
| Equity | 10/15 | €85,100 | €101,064 | +€15,963 | +18.8% |
| Contributions | 10/11 | €38,424 | €38,424 | = | 0.0% |
| Reserves | 13 | €19,162 | €35,125 | +€15,963 | +83.3% |
| Distributable reserves | 133 | €19,162 | €35,125 | +€15,963 | +83.3% |
| Profit (loss) carried forward | 14 | €27,515 | €27,515 | = | 0.0% |
| Amounts payable | 17/49 | €45,683 | €22,779 | -€22,903 | -50.1% |
| Amounts payable within one year | 42/48 | €45,683 | €22,779 | -€22,903 | -50.1% |
| Trade debts | 44 | €2,150 | €892 | -€1,258 | -58.5% |
| Suppliers | 440/4 | €2,150 | €892 | -€1,258 | -58.5% |
| Advances received on contracts in progress | 46 | €3,243 | €371 | -€2,872 | -88.6% |
| Taxes, remuneration and social security | 45 | €2,963 | €7,426 | +€4,464 | +150.7% |
| Taxes | 450/3 | €2,963 | €7,426 | +€4,464 | +150.7% |
| Other amounts payable | 47/48 | €37,328 | €14,090 | -€23,237 | -62.3% |
| Other operating charges | 640/8 | €724 | €12,438 | +€11,713 | +1617.1% |
| Gross operating margin | 9900 | €28,035 | €36,519 | +€8,484 | +30.3% |
| Operating profit (loss) | 9901 | €27,311 | €24,081 | -€3,229 | -11.8% |
| Financial charges | 65/66B | €36 | €257 | +€221 | +615.9% |
| Recurring financial charges | 65 | €36 | €257 | +€221 | +615.9% |
| Profit (loss) for the period before taxes | 9903 | €27,275 | €23,824 | -€3,450 | -12.7% |
| Income taxes | 67/77 | €7,945 | €7,861 | -€84 | -1.1% |
| Profit (loss) for the period | 9904 | €19,329 | €15,963 | -€3,366 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,329 | €15,963 | -€3,366 | -17.4% |
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.