Farcilia: 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.
Farcilia
Largest movements
- Receivables within one year +€8,396
up €8,396 (+101.2%), from €8,299 to €16,695
of which Trade receivables: +€8,276
- Cash -€7,829
down €7,829 (-99.2%), from €7,892 to €63
mainly Debts after one year (-€41,996) and Receivables within one year (-€8,396)
- Tangible fixed assets -€3,629
down €3,629 (-36.4%), from €9,961 to €6,333
- Debts after one year -€41,996
down €41,996 (-21.3%), from €197,274 to €155,277
- Other debts +€21,303
up €21,303 (+85.2%), from €25,000 to €46,303
- Reserves +€14,549
up €14,549 (+41.4%), from €35,175 to €49,724
- Depreciation +€2,704
up €2,704 (+292.5%), from €925 to €3,629
- Taxes -€1,648
down €1,648 (-23.1%), from €7,121 to €5,474
- Gross operating margin -€814
down €814 (-2.0%), from €41,727 to €40,913
- Other operating charges +€769
up €769 (+60.9%), from €1,262 to €2,031
- Financial charges +€736
up €736 (+5.1%), from €14,496 to €15,232
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 | €327,450 | €323,327 | -€4,123 | -1.3% |
| Fixed assets | 21/28 | €309,961 | €306,333 | -€3,629 | -1.2% |
| Tangible fixed assets | 22/27 | €9,961 | €6,333 | -€3,629 | -36.4% |
| Furniture and vehicles | 24 | €9,961 | €6,333 | -€3,629 | -36.4% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €17,489 | €16,995 | -€495 | -2.8% |
| Amounts receivable within one year | 40/41 | €8,299 | €16,695 | +€8,396 | +101.2% |
| Trade receivables | 40 | €8,299 | €16,575 | +€8,276 | +99.7% |
| Other amounts receivable | 41 | - | €120 | +€120 | |
| Cash at bank and in hand | 54/58 | €7,892 | €63 | -€7,829 | -99.2% |
| Deferred charges and accrued income | 490/1 | €1,298 | €236 | -€1,062 | -81.8% |
| Total equity and liabilities | 10/49 | €327,450 | €323,327 | -€4,123 | -1.3% |
| Equity | 10/15 | €40,175 | €54,724 | +€14,549 | +36.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,175 | €49,724 | +€14,549 | +41.4% |
| Distributable reserves | 133 | €35,175 | €49,724 | +€14,549 | +41.4% |
| Amounts payable | 17/49 | €287,275 | €268,603 | -€18,672 | -6.5% |
| Amounts payable after more than one year | 17 | €197,274 | €155,277 | -€41,996 | -21.3% |
| Financial debts | 170/4 | €197,274 | €155,277 | -€41,996 | -21.3% |
| Amounts payable within one year | 42/48 | €89,601 | €111,334 | +€21,733 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €43,305 | €45,407 | +€2,102 | +4.9% |
| Trade debts | 44 | €1,488 | €1,491 | +€3 | +0.2% |
| Suppliers | 440/4 | €1,488 | €1,491 | +€3 | +0.2% |
| Taxes, remuneration and social security | 45 | €19,808 | €18,133 | -€1,676 | -8.5% |
| Taxes | 450/3 | €19,808 | €18,133 | -€1,676 | -8.5% |
| Other amounts payable | 47/48 | €25,000 | €46,303 | +€21,303 | +85.2% |
| Accrued charges and deferred income | 492/3 | €401 | €1,992 | +€1,591 | +396.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €925 | €3,629 | +€2,704 | +292.5% |
| Other operating charges | 640/8 | €1,262 | €2,031 | +€769 | +60.9% |
| Gross operating margin | 9900 | €41,727 | €40,913 | -€814 | -2.0% |
| Operating profit (loss) | 9901 | €39,541 | €35,254 | -€4,287 | -10.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €14,496 | €15,232 | +€736 | +5.1% |
| Recurring financial charges | 65 | €14,496 | €15,232 | +€736 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €25,044 | €20,022 | -€5,022 | -20.1% |
| Income taxes | 67/77 | €7,121 | €5,474 | -€1,648 | -23.1% |
| Profit (loss) for the period | 9904 | €17,923 | €14,549 | -€3,375 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,923 | €14,549 | -€3,375 | -18.8% |
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.