Het FacilityPunt: what changed
Two financial 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.
Het FacilityPunt
Largest movements
- Cash +€7,957
up €7,957 (+4.6%), from €171,670 to €179,628
mainly Net result for the year (+€14,593) and Receivables within one year (+€3,794)
- Receivables within one year -€3,794
down €3,794 (-13.5%), from €28,051 to €24,257
of which Other amounts receivable: -€5,955
- Profit (loss) carried forward +€14,593
up €14,593 (+59.3%), from €24,602 to €39,195
- Tax, wage and social debts -€11,197
down €11,197 (-62.1%), from €18,025 to €6,828
of which Remuneration and social security: -€7,470
- Purchases and services +€22,227
up €22,227 (+62.5%), from €35,549 to €57,776
- Gross operating margin -€21,995
down €21,995 (-15.9%), from €138,285 to €116,290
- Staff costs -€18,318
down €18,318 (-15.3%), from €119,880 to €101,562
- Taxes -€7,278
down €7,278, from €3,604 to -€3,674
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 | €216,639 | €221,126 | +€4,486 | +2.1% |
| Fixed assets | 21/28 | €16,918 | €17,241 | +€323 | +1.9% |
| Tangible fixed assets | 22/27 | €2,058 | €2,381 | +€323 | +15.7% |
| Plant, machinery and equipment | 23 | €2,058 | €2,381 | +€323 | +15.7% |
| Financial fixed assets | 28 | €14,860 | €14,860 | = | 0.0% |
| Current assets | 29/58 | €199,721 | €203,884 | +€4,163 | +2.1% |
| Amounts receivable within one year | 40/41 | €28,051 | €24,257 | -€3,794 | -13.5% |
| Trade receivables | 40 | €19,267 | €21,428 | +€2,161 | +11.2% |
| Other amounts receivable | 41 | €8,784 | €2,829 | -€5,955 | -67.8% |
| Cash at bank and in hand | 54/58 | €171,670 | €179,628 | +€7,957 | +4.6% |
| Total equity and liabilities | 10/49 | €216,639 | €221,126 | +€4,486 | +2.1% |
| Equity | 10/15 | €164,602 | €179,195 | +€14,593 | +8.9% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,602 | €39,195 | +€14,593 | +59.3% |
| Amounts payable | 17/49 | €52,037 | €41,931 | -€10,106 | -19.4% |
| Amounts payable within one year | 42/48 | €52,037 | €41,931 | -€10,106 | -19.4% |
| Trade debts | 44 | €34,012 | €35,103 | +€1,090 | +3.2% |
| Suppliers | 440/4 | €34,012 | €35,103 | +€1,090 | +3.2% |
| Taxes, remuneration and social security | 45 | €18,025 | €6,828 | -€11,197 | -62.1% |
| Taxes | 450/3 | €3,727 | - | -€3,727 | |
| Remuneration and social security | 454/9 | €14,298 | €6,828 | -€7,470 | -52.2% |
| Turnover | 70 | €173,834 | €174,066 | +€232 | +0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,549 | €57,776 | +€22,227 | +62.5% |
| Remuneration, social security and pensions | 62 | €119,880 | €101,562 | -€18,318 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,302 | €2,354 | +€53 | +2.3% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €138,285 | €116,290 | -€21,995 | -15.9% |
| Operating profit (loss) | 9901 | €15,576 | €11,829 | -€3,746 | -24.1% |
| Financial charges | 65/66B | €1,161 | €911 | -€250 | -21.5% |
| Recurring financial charges | 65 | €1,161 | €911 | -€250 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €14,414 | €10,918 | -€3,496 | -24.3% |
| Income taxes | 67/77 | €3,604 | -€3,674 | -€7,278 | |
| Profit (loss) for the period | 9904 | €10,811 | €14,593 | +€3,782 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,811 | €14,593 | +€3,782 | +35.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.