FOCUS FACILITY SERVICES: 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.
FOCUS FACILITY SERVICES
Largest movements
- Cash +€45,723
up €45,723 (+75.9%), from €60,215 to €105,938
mainly Net result for the year (+€95,459) and Depreciation (+€3,876)
- Receivables within one year +€28,814
up €28,814 (+106.7%), from €27,005 to €55,819
of which Trade receivables: +€26,163
- Tangible fixed assets -€3,239
down €3,239 (-53.3%), from €6,075 to €2,836
- Profit (loss) carried forward +€70,459
up €70,459 (+79.8%), from €88,295 to €158,754
- Gross operating margin +€105,474
up €105,474 (+1469.6%), from €7,177 to €112,651
- Taxes +€4,365
up €4,365 (+79.8%), from €5,466 to €9,831
- Staff costs -€1,548
down €1,548 (-100.0%), from €1,548 to €0
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 | €93,295 | €164,593 | +€71,298 | +76.4% |
| Fixed assets | 21/28 | €6,075 | €2,836 | -€3,239 | -53.3% |
| Tangible fixed assets | 22/27 | €6,075 | €2,836 | -€3,239 | -53.3% |
| Furniture and vehicles | 24 | €6,075 | €2,836 | -€3,239 | -53.3% |
| Current assets | 29/58 | €87,220 | €161,757 | +€74,537 | +85.5% |
| Amounts receivable within one year | 40/41 | €27,005 | €55,819 | +€28,814 | +106.7% |
| Trade receivables | 40 | €11,608 | €37,771 | +€26,163 | +225.4% |
| Other amounts receivable | 41 | €15,397 | €18,048 | +€2,651 | +17.2% |
| Cash at bank and in hand | 54/58 | €60,215 | €105,938 | +€45,723 | +75.9% |
| Total equity and liabilities | 10/49 | €93,295 | €164,593 | +€71,298 | +76.4% |
| Equity | 10/15 | €93,295 | €163,754 | +€70,459 | +75.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,295 | €158,754 | +€70,459 | +79.8% |
| Amounts payable | 17/49 | - | €839 | +€839 | |
| Amounts payable within one year | 42/48 | - | €839 | +€839 | |
| Trade debts | 44 | - | €700 | +€700 | |
| Suppliers | 440/4 | - | €700 | +€700 | |
| Taxes, remuneration and social security | 45 | - | €139 | +€139 | |
| Taxes | 450/3 | - | €139 | +€139 | |
| Remuneration, social security and pensions | 62 | €1,548 | €0 | -€1,548 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,050 | €3,876 | -€174 | -4.3% |
| Other operating charges | 640/8 | €466 | €490 | +€24 | +5.1% |
| Non-recurring operating charges | 66A | - | €2,956 | +€2,956 | |
| Gross operating margin | 9900 | €7,177 | €112,651 | +€105,474 | +1469.6% |
| Operating profit (loss) | 9901 | €1,113 | €105,329 | +€104,216 | +9364.4% |
| Financial income | 75/76B | €135 | - | -€135 | |
| Recurring financial income | 75 | €135 | - | -€135 | |
| Financial charges | 65/66B | €94 | €38 | -€55 | -59.1% |
| Recurring financial charges | 65 | €94 | €38 | -€55 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €1,154 | €105,290 | +€104,136 | +9021.6% |
| Income taxes | 67/77 | €5,466 | €9,831 | +€4,365 | +79.8% |
| Profit (loss) for the period | 9904 | -€4,312 | €95,459 | +€99,771 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,312 | €95,459 | +€99,771 |
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 2 October 2026 via checked.be.