FALCAM: 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.
FALCAM
Largest movements
- Cash +€2,678
up €2,678 (+5355.9%), from €50 to €2,728
mainly Debts after one year (+€4,060)
- Debts after one year +€4,060
up €4,060 (+6.6%), from €61,305 to €65,365
- Gross operating margin +€2,241
up €2,241 (+613.5%), from €365 to €2,606
- Other operating charges -€1,621
no longer reported in 2025 (was €1,621)
- Financial charges +€666
up €666 (+28.5%), from €2,342 to €3,009
- Taxes -€42
down €42 (-12.4%), from €334 to €292
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 | €105,624 | €108,302 | +€2,678 | +2.5% |
| Fixed assets | 21/28 | €105,574 | €105,574 | = | 0.0% |
| Tangible fixed assets | 22/27 | €105,574 | €105,574 | = | 0.0% |
| Land and buildings | 22 | €105,574 | €105,574 | = | 0.0% |
| Current assets | 29/58 | €50 | €2,728 | +€2,678 | +5355.9% |
| Cash at bank and in hand | 54/58 | €50 | €2,728 | +€2,678 | +5355.9% |
| Total equity and liabilities | 10/49 | €105,624 | €108,302 | +€2,678 | +2.5% |
| Equity | 10/15 | €39,265 | €38,570 | -€695 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,320 | €22,320 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,655 | -€2,350 | -€695 | -42.0% |
| Amounts payable | 17/49 | €66,359 | €69,732 | +€3,373 | +5.1% |
| Amounts payable after more than one year | 17 | €61,305 | €65,365 | +€4,060 | +6.6% |
| Other amounts payable | 178/9 | €61,305 | €65,365 | +€4,060 | +6.6% |
| Amounts payable within one year | 42/48 | €5,053 | €4,366 | -€687 | -13.6% |
| Other amounts payable | 47/48 | €5,053 | €4,366 | -€687 | -13.6% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Other operating charges | 640/8 | €1,621 | - | -€1,621 | |
| Gross operating margin | 9900 | €365 | €2,606 | +€2,241 | +613.5% |
| Operating profit (loss) | 9901 | -€1,256 | €2,606 | +€3,862 | |
| Financial charges | 65/66B | €2,342 | €3,009 | +€666 | +28.5% |
| Recurring financial charges | 65 | €2,342 | €3,009 | +€666 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,598 | -€403 | +€3,195 | +88.8% |
| Income taxes | 67/77 | €334 | €292 | -€42 | -12.4% |
| Profit (loss) for the period | 9904 | -€3,932 | -€695 | +€3,237 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,932 | -€695 | +€3,237 | +82.3% |
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 3 October 2026 via checked.be.