FACYFLO: 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.
FACYFLO
Largest movements
- Cash +€35,815
up €35,815 (+44.5%), from €80,395 to €116,209
mainly Other debts (+€126,656) and Trade debts (+€96,147)
- Receivables within one year -€17,977
down €17,977 (-22.8%), from €78,877 to €60,899
of which Trade receivables: -€18,857
- Debts after one year -€140,368
down €140,368 (-44.4%), from €315,827 to €175,459
- Other debts +€126,656
up €126,656 (+663.5%), from €19,088 to €145,744
- Trade debts +€96,147
up €96,147 (+2008.1%), from €4,788 to €100,935
- Reserves -€42,100
down €42,100 (-20.5%), from €205,430 to €163,330
of which Tax-exempt reserves: -€42,100
- Profit (loss) carried forward -€39,503
down €39,503 (-6.5%), from €610,962 to €571,458
- Gross operating margin -€132,361
down €132,361 (-41.5%), from €318,832 to €186,471
- Taxes -€23,143
down €23,143 (-36.1%), from €64,104 to €40,961
- Other operating charges +€4,020
up €4,020 (+782.0%), from €514 to €4,534
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 | €1,481,326 | €1,509,240 | +€27,914 | +1.9% |
| Fixed assets | 21/28 | €1,250,238 | €1,258,346 | +€8,109 | +0.6% |
| Tangible fixed assets | 22/27 | €238 | €8,346 | +€8,109 | +3413.3% |
| Plant, machinery and equipment | 23 | - | €2,735 | +€2,735 | |
| Furniture and vehicles | 24 | €238 | €5,611 | +€5,373 | +2261.9% |
| Financial fixed assets | 28 | €1,250,000 | €1,250,000 | = | 0.0% |
| Current assets | 29/58 | €231,089 | €250,893 | +€19,805 | +8.6% |
| Amounts receivable within one year | 40/41 | €78,877 | €60,899 | -€17,977 | -22.8% |
| Trade receivables | 40 | €58,753 | €39,896 | -€18,857 | -32.1% |
| Other amounts receivable | 41 | €20,123 | €21,003 | +€880 | +4.4% |
| Current investments | 50/53 | €70,000 | €70,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €80,395 | €116,209 | +€35,815 | +44.5% |
| Deferred charges and accrued income | 490/1 | €1,817 | €3,785 | +€1,968 | +108.3% |
| Total equity and liabilities | 10/49 | €1,481,326 | €1,509,240 | +€27,914 | +1.9% |
| Equity | 10/15 | €956,391 | €874,788 | -€81,603 | -8.5% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Capital | 10 | €140,000 | €140,000 | = | 0.0% |
| Issued capital | 100 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €205,430 | €163,330 | -€42,100 | -20.5% |
| Non-distributable reserves | 130/1 | €84,000 | €84,000 | = | 0.0% |
| Legal reserve | 130 | €14,000 | €14,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €70,000 | +€70,000 | |
| Own shares acquired | 1312 | €70,000 | - | -€70,000 | |
| Tax-exempt reserves | 132 | €113,670 | €71,570 | -€42,100 | -37.0% |
| Distributable reserves | 133 | €7,760 | €7,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €610,962 | €571,458 | -€39,503 | -6.5% |
| Amounts payable | 17/49 | €524,935 | €634,452 | +€109,517 | +20.9% |
| Amounts payable after more than one year | 17 | €315,827 | €175,459 | -€140,368 | -44.4% |
| Financial debts | 170/4 | €315,827 | €175,459 | -€140,368 | -44.4% |
| Amounts payable within one year | 42/48 | €209,108 | €458,993 | +€249,885 | +119.5% |
| Current portion of amounts payable after more than one year | 42 | €148,701 | €148,701 | = | 0.0% |
| Trade debts | 44 | €4,788 | €100,935 | +€96,147 | +2008.1% |
| Suppliers | 440/4 | €4,788 | €100,935 | +€96,147 | +2008.1% |
| Taxes, remuneration and social security | 45 | €36,531 | €63,613 | +€27,082 | +74.1% |
| Taxes | 450/3 | €32,209 | €59,215 | +€27,007 | +83.8% |
| Remuneration and social security | 454/9 | €4,323 | €4,398 | +€75 | +1.7% |
| Other amounts payable | 47/48 | €19,088 | €145,744 | +€126,656 | +663.5% |
| Remuneration, social security and pensions | 62 | €36,472 | €37,664 | +€1,192 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83 | €964 | +€881 | +1058.1% |
| Other operating charges | 640/8 | €514 | €4,534 | +€4,020 | +782.0% |
| Non-recurring operating charges | 66A | €35 | €245 | +€210 | +601.2% |
| Gross operating margin | 9900 | €318,832 | €186,471 | -€132,361 | -41.5% |
| Operating profit (loss) | 9901 | €281,728 | €143,064 | -€138,665 | -49.2% |
| Financial income | 75/76B | €440 | €973 | +€534 | +121.3% |
| Recurring financial income | 75 | €440 | €973 | +€534 | +121.3% |
| Financial charges | 65/66B | €10,032 | €8,173 | -€1,860 | -18.5% |
| Recurring financial charges | 65 | €10,032 | €7,837 | -€2,195 | -21.9% |
| Non-recurring financial charges | 66B | - | €335 | +€335 | |
| Profit (loss) for the period before taxes | 9903 | €272,136 | €135,865 | -€136,271 | -50.1% |
| Income taxes | 67/77 | €64,104 | €40,961 | -€23,143 | -36.1% |
| Profit (loss) for the period | 9904 | €208,031 | €94,903 | -€113,128 | -54.4% |
| Transfer from tax-exempt reserves | 789 | - | €42,100 | +€42,100 | |
| Transfer to tax-exempt reserves | 689 | €71,570 | - | -€71,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €136,461 | €137,003 | +€542 | +0.4% |
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 4 October 2026 via checked.be.