FAESSYS: 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.
What changed
FAESSYS
NACE 86.910, Medical imaging and medical laboratories
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€97,742
2024 · €10,085-€107,826
Equity
€1.8m
2024 · €1.9m-€97,742
Cash
€120,193
2024 · €106,935+€13,258
Balance sheet total
€2.0m
2024 · €2.2m-€146,542
Largest movements
Assets
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets -€69,138
down €69,138 (-4.3%), from €1.6m to €1.5m
of which Land and buildings: -€57,745
Equity and liabilities
- Profit (loss) carried forward -€78,286
down €78,286 (-874.4%), from -€8,953 to -€87,238
- Accrued charges and deferred income -€42,051
down €42,051 (-90.7%), from €46,351 to €4,300
Income statement
- Financial charges +€98,569
up €98,569 (+5999.0%), from €1,643 to €100,212
- Gross operating margin -€17,888
down €17,888 (-20.0%), from €89,261 to €71,373
- Taxes -€10,025
down €10,025 (-98.2%), from €10,208 to €184
- Depreciation +€1,432
up €1,432 (+2.1%), from €68,705 to €70,138
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.
Result 2024
€10,085
Gross operating margin
-€17,888
Depreciation
-€1,432
Other operating charges
+€43
Financial income
-€5
Financial charges
-€98,569
Taxes
+€10,025
Result 2025
-€97,742
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.
From operations
-€78,677
Investment
+€91,935
Financing
€0
Cash 2024
€106,935
From operations (derived)
-€78,677
Net result for the year
-€97,742
Depreciation
+€70,138
Receivables within one year
-€252
Deferred charges and accrued income
-€2,020
Provisions
-€6,485
Trade debts
+€5,337
Tax, wage and social debts
+€200
Other debts
-€5,801
Accrued charges and deferred income
-€42,051
Investment (derived)
+€91,935
Investment in fixed assets (net)
-€8,065
Current investments
+€100,000
Cash 2025
€120,193
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,161,597 | €2,015,055 | -€146,542 | -6.8% |
| Fixed assets | 21/28 | €1,936,375 | €1,874,302 | -€62,073 | -3.2% |
| Tangible fixed assets | 22/27 | €1,600,625 | €1,531,487 | -€69,138 | -4.3% |
| Land and buildings | 22 | €1,558,195 | €1,500,450 | -€57,745 | -3.7% |
| Furniture and vehicles | 24 | €42,430 | €31,037 | -€11,393 | -26.9% |
| Financial fixed assets | 28 | €335,750 | €342,815 | +€7,065 | +2.1% |
| Current assets | 29/58 | €225,222 | €140,752 | -€84,470 | -37.5% |
| Amounts receivable within one year | 40/41 | €13,978 | €14,230 | +€252 | +1.8% |
| Trade receivables | 40 | €1,178 | €1,374 | +€196 | +16.7% |
| Other amounts receivable | 41 | €12,800 | €12,856 | +€56 | +0.4% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €106,935 | €120,193 | +€13,258 | +12.4% |
| Deferred charges and accrued income | 490/1 | €4,309 | €6,329 | +€2,020 | +46.9% |
| Total equity and liabilities | 10/49 | €2,161,597 | €2,015,055 | -€146,542 | -6.8% |
| Equity | 10/15 | €1,886,721 | €1,788,979 | -€97,742 | -5.2% |
| Contributions | 10/11 | €158,600 | €158,600 | = | 0.0% |
| Reserves | 13 | €1,737,073 | €1,717,617 | -€19,456 | -1.1% |
| Tax-exempt reserves | 132 | €595,414 | €575,958 | -€19,456 | -3.3% |
| Distributable reserves | 133 | €1,141,659 | €1,141,659 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,953 | -€87,238 | -€78,286 | -874.4% |
| Provisions and deferred taxes | 16 | €198,471 | €191,986 | -€6,485 | -3.3% |
| Deferred taxes | 168 | €198,471 | €191,986 | -€6,485 | -3.3% |
| Amounts payable | 17/49 | €76,405 | €34,090 | -€42,315 | -55.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €30,053 | €29,790 | -€264 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €19 | €5,357 | +€5,337 | +27654.2% |
| Suppliers | 440/4 | €19 | €5,357 | +€5,337 | +27654.2% |
| Taxes, remuneration and social security | 45 | €0 | €200 | +€200 | |
| Taxes | 450/3 | €0 | €200 | +€200 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €30,034 | €24,233 | -€5,801 | -19.3% |
| Accrued charges and deferred income | 492/3 | €46,351 | €4,300 | -€42,051 | -90.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,705 | €70,138 | +€1,432 | +2.1% |
| Other operating charges | 640/8 | €5,242 | €5,199 | -€43 | -0.8% |
| Gross operating margin | 9900 | €89,261 | €71,373 | -€17,888 | -20.0% |
| Operating profit (loss) | 9901 | €15,314 | -€3,964 | -€19,277 | |
| Financial income | 75/76B | €137 | €132 | -€5 | -3.6% |
| Recurring financial income | 75 | €137 | €132 | -€5 | -3.6% |
| Financial charges | 65/66B | €1,643 | €100,212 | +€98,569 | +5999.0% |
| Recurring financial charges | 65 | €1,643 | €100,212 | +€98,569 | +5999.0% |
| Profit (loss) for the period before taxes | 9903 | €13,808 | -€104,043 | -€117,851 | |
| Transfer from deferred taxes | 780 | €6,485 | €6,485 | = | 0.0% |
| Income taxes | 67/77 | €10,208 | €184 | -€10,025 | -98.2% |
| Profit (loss) for the period | 9904 | €10,085 | -€97,742 | -€107,826 | |
| Transfer from tax-exempt reserves | 789 | €19,456 | €19,456 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,541 | -€78,286 | -€107,826 |
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 5 October 2026 via checked.be.