FACU: 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.
FACU
Largest movements
- Cash +€97,164
up €97,164 (+136.4%), from €71,246 to €168,409
mainly Net result for the year (+€44,738) and Receivables within one year (+€29,048)
- Receivables within one year -€29,048
down €29,048 (-52.5%), from €55,367 to €26,319
of which Other amounts receivable: -€32,537
- Tangible fixed assets -€12,203
down €12,203 (-29.6%), from €41,215 to €29,011
of which Furniture and vehicles: -€12,203
- Reserves +€46,000
up €46,000 (+34.1%), from €135,000 to €181,000
- Other debts +€4,303
up €4,303 (+21.5%), from €20,000 to €24,303
- Trade debts +€4,032
up €4,032 (+172.0%), from €2,345 to €6,377
- Gross operating margin -€3,748
down €3,748 (-4.9%), from €76,307 to €72,560
- Taxes +€838
up €838 (+6.8%), from €12,325 to €13,164
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 | €169,695 | €225,756 | +€56,061 | +33.0% |
| Fixed assets | 21/28 | €41,215 | €29,011 | -€12,203 | -29.6% |
| Tangible fixed assets | 22/27 | €41,215 | €29,011 | -€12,203 | -29.6% |
| Furniture and vehicles | 24 | €41,215 | €29,011 | -€12,203 | -29.6% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €128,480 | €196,744 | +€68,264 | +53.1% |
| Amounts receivable within one year | 40/41 | €55,367 | €26,319 | -€29,048 | -52.5% |
| Trade receivables | 40 | €11,677 | €15,165 | +€3,488 | +29.9% |
| Other amounts receivable | 41 | €43,691 | €11,154 | -€32,537 | -74.5% |
| Cash at bank and in hand | 54/58 | €71,246 | €168,409 | +€97,164 | +136.4% |
| Deferred charges and accrued income | 490/1 | €1,867 | €2,016 | +€149 | +8.0% |
| Total equity and liabilities | 10/49 | €169,695 | €225,756 | +€56,061 | +33.0% |
| Equity | 10/15 | €141,362 | €186,100 | +€44,738 | +31.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €135,000 | €181,000 | +€46,000 | +34.1% |
| Distributable reserves | 133 | €135,000 | €181,000 | +€46,000 | +34.1% |
| Profit (loss) carried forward | 14 | €1,362 | €100 | -€1,262 | -92.6% |
| Amounts payable | 17/49 | €28,333 | €39,655 | +€11,323 | +40.0% |
| Amounts payable within one year | 42/48 | €28,333 | €38,730 | +€10,398 | +36.7% |
| Trade debts | 44 | €2,345 | €6,377 | +€4,032 | +172.0% |
| Suppliers | 440/4 | €2,345 | €6,377 | +€4,032 | +172.0% |
| Taxes, remuneration and social security | 45 | €5,988 | €8,051 | +€2,063 | +34.5% |
| Taxes | 450/3 | €5,988 | €8,051 | +€2,063 | +34.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,000 | €24,303 | +€4,303 | +21.5% |
| Accrued charges and deferred income | 492/3 | €0 | €925 | +€925 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,019 | €13,951 | -€69 | -0.5% |
| Other operating charges | 640/8 | €1,615 | €1,040 | -€575 | -35.6% |
| Gross operating margin | 9900 | €76,307 | €72,560 | -€3,748 | -4.9% |
| Operating profit (loss) | 9901 | €60,673 | €57,569 | -€3,104 | -5.1% |
| Financial income | 75/76B | €8 | €453 | +€446 | +5863.2% |
| Recurring financial income | 75 | €8 | €453 | +€446 | +5863.2% |
| Financial charges | 65/66B | €99 | €121 | +€21 | +21.6% |
| Recurring financial charges | 65 | €99 | €121 | +€21 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €60,582 | €57,902 | -€2,680 | -4.4% |
| Income taxes | 67/77 | €12,325 | €13,164 | +€838 | +6.8% |
| Profit (loss) for the period | 9904 | €48,256 | €44,738 | -€3,518 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,256 | €44,738 | -€3,518 | -7.3% |
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 30 September 2026 via checked.be.