'facta: 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.
'facta
Largest movements
- Cash +€18,407
up €18,407 (+25.0%), from €73,495 to €91,902
mainly Net result for the year (+€28,641) and Depreciation (+€10,180)
- Tangible fixed assets -€10,180
down €10,180 (-31.8%), from €31,970 to €21,790
of which Furniture and vehicles: -€8,902
- Receivables within one year -€2,469
down €2,469 (-40.2%), from €6,149 to €3,680
of which Trade receivables: -€3,013
- Reserves +€15,872
up €15,872 (+19.2%), from €82,753 to €98,625
- Other debts -€8,272
down €8,272 (-30.8%), from €26,832 to €18,560
- Tax, wage and social debts -€1,947
down €1,947 (-87.5%), from €2,224 to €277
- Depreciation +€8,390
up €8,390 (+468.9%), from €1,789 to €10,180
- Taxes -€2,739
down €2,739 (-16.8%), from €16,333 to €13,594
- Financial charges -€2,065
down €2,065 (-83.1%), from €2,486 to €421
- Gross operating margin -€1,384
down €1,384 (-2.6%), from €54,045 to €52,661
- Other operating charges +€1,278
up €1,278 (+1111.7%), from €115 to €1,393
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 | €112,809 | €118,724 | +€5,914 | +5.2% |
| Fixed assets | 21/28 | €32,150 | €21,970 | -€10,180 | -31.7% |
| Tangible fixed assets | 22/27 | €31,970 | €21,790 | -€10,180 | -31.8% |
| Plant, machinery and equipment | 23 | €3,108 | €1,831 | -€1,278 | -41.1% |
| Furniture and vehicles | 24 | €25,662 | €16,760 | -€8,902 | -34.7% |
| Other tangible fixed assets | 26 | €3,200 | €3,200 | = | 0.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €80,659 | €96,754 | +€16,094 | +20.0% |
| Amounts receivable within one year | 40/41 | €6,149 | €3,680 | -€2,469 | -40.2% |
| Trade receivables | 40 | €4,739 | €1,726 | -€3,013 | -63.6% |
| Other amounts receivable | 41 | €1,411 | €1,954 | +€544 | +38.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €73,495 | €91,902 | +€18,407 | +25.0% |
| Deferred charges and accrued income | 490/1 | €1,015 | €1,171 | +€156 | +15.4% |
| Total equity and liabilities | 10/49 | €112,809 | €118,724 | +€5,914 | +5.2% |
| Equity | 10/15 | €83,753 | €99,625 | +€15,872 | +19.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €82,753 | €98,625 | +€15,872 | +19.2% |
| Distributable reserves | 133 | €82,753 | €98,625 | +€15,872 | +19.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,056 | €19,098 | -€9,958 | -34.3% |
| Amounts payable within one year | 42/48 | €29,056 | €19,098 | -€9,958 | -34.3% |
| Trade debts | 44 | €0 | €261 | +€261 | |
| Suppliers | 440/4 | €0 | €261 | +€261 | |
| Taxes, remuneration and social security | 45 | €2,224 | €277 | -€1,947 | -87.5% |
| Taxes | 450/3 | €2,224 | €277 | -€1,947 | -87.5% |
| Other amounts payable | 47/48 | €26,832 | €18,560 | -€8,272 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,789 | €10,180 | +€8,390 | +468.9% |
| Other operating charges | 640/8 | €115 | €1,393 | +€1,278 | +1111.7% |
| Non-recurring operating charges | 66A | €612 | €0 | -€612 | -100.0% |
| Gross operating margin | 9900 | €54,045 | €52,661 | -€1,384 | -2.6% |
| Operating profit (loss) | 9901 | €51,529 | €41,088 | -€10,441 | -20.3% |
| Financial income | 75/76B | €2,738 | €1,568 | -€1,170 | -42.7% |
| Recurring financial income | 75 | €2,738 | €1,568 | -€1,170 | -42.7% |
| Financial charges | 65/66B | €2,486 | €421 | -€2,065 | -83.1% |
| Recurring financial charges | 65 | €2,486 | €421 | -€2,065 | -83.1% |
| Profit (loss) for the period before taxes | 9903 | €51,781 | €42,235 | -€9,546 | -18.4% |
| Income taxes | 67/77 | €16,333 | €13,594 | -€2,739 | -16.8% |
| Profit (loss) for the period | 9904 | €35,448 | €28,641 | -€6,807 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,448 | €28,641 | -€6,807 | -19.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.