INDUSTRIAL FACILITY MANAGEMENT: 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.
INDUSTRIAL FACILITY MANAGEMENT
Largest movements
- Tangible fixed assets -€106,053
down €106,053 (-13.4%), from €790,414 to €684,360
of which Land and buildings: -€87,053
- Receivables within one year +€18,676
up €18,676, from €0 to €18,676
of which Trade receivables: +€18,090
- Debts after one year -€125,208
down €125,208 (-30.6%), from €409,545 to €284,337
- Profit (loss) carried forward +€37,309
up €37,309 (+69.5%), from -€53,655 to -€16,346
- Current portion of long-term debt -€18,311
down €18,311 (-12.8%), from €143,518 to €125,208
- Other debts +€10,279
up €10,279 (+93,787%), from €11 to €10,290
- Gross operating margin -€12,771
down €12,771 (-6.6%), from €193,238 to €180,468
- Financial charges -€7,770
down €7,770 (-22.3%), from €34,813 to €27,043
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.
Derived cash bridge
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 | €944,655 | €857,330 | -€87,326 | -9.2% |
| Fixed assets | 21/28 | €790,414 | €684,360 | -€106,053 | -13.4% |
| Tangible fixed assets | 22/27 | €790,414 | €684,360 | -€106,053 | -13.4% |
| Land and buildings | 22 | €719,164 | €632,110 | -€87,053 | -12.1% |
| Leasing and similar rights | 25 | €71,250 | €52,250 | -€19,000 | -26.7% |
| Current assets | 29/58 | €154,242 | €172,969 | +€18,728 | +12.1% |
| Amounts receivable within one year | 40/41 | €0 | €18,676 | +€18,676 | |
| Trade receivables | 40 | €0 | €18,090 | +€18,090 | |
| Other amounts receivable | 41 | €0 | €585 | +€585 | |
| Current investments | 50/53 | €150,000 | €144,673 | -€5,327 | -3.6% |
| Cash at bank and in hand | 54/58 | €3,385 | €303 | -€3,082 | -91.0% |
| Deferred charges and accrued income | 490/1 | €857 | €9,317 | +€8,461 | +988% |
| Total equity and liabilities | 10/49 | €944,655 | €857,330 | -€87,326 | -9.2% |
| Equity | 10/15 | €206,345 | €243,654 | +€37,309 | +18.1% |
| Contributions | 10/11 | €260,000 | €260,000 | = | 0.0% |
| Contributions outside capital | 11 | €260,000 | €260,000 | = | 0.0% |
| Other | 1109/19 | €260,000 | €260,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,655 | -€16,346 | +€37,309 | +69.5% |
| Amounts payable | 17/49 | €738,310 | €613,675 | -€124,635 | -16.9% |
| Amounts payable after more than one year | 17 | €409,545 | €284,337 | -€125,208 | -30.6% |
| Financial debts | 170/4 | €409,545 | €284,337 | -€125,208 | -30.6% |
| Amounts payable within one year | 42/48 | €178,765 | €179,338 | +€573 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €143,518 | €125,208 | -€18,311 | -12.8% |
| Trade debts | 44 | €19,697 | €25,219 | +€5,522 | +28.0% |
| Suppliers | 440/4 | €19,697 | €25,219 | +€5,522 | +28.0% |
| Advances received on contracts in progress | 46 | €8,210 | €7,705 | -€505 | -6.2% |
| Taxes, remuneration and social security | 45 | €7,329 | €10,917 | +€3,588 | +49.0% |
| Taxes | 450/3 | €7,329 | €10,917 | +€3,588 | +49.0% |
| Other amounts payable | 47/48 | €11 | €10,290 | +€10,279 | +93,787% |
| Accrued charges and deferred income | 492/3 | €150,000 | €150,000 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,053 | €106,053 | = | 0.0% |
| Other operating charges | 640/8 | €11,583 | €11,947 | +€364 | +3.1% |
| Gross operating margin | 9900 | €193,238 | €180,468 | -€12,771 | -6.6% |
| Operating profit (loss) | 9901 | €75,602 | €62,467 | -€13,135 | -17.4% |
| Financial income | 75/76B | €857 | €1,885 | +€1,028 | +120% |
| Recurring financial income | 75 | €857 | €1,885 | +€1,028 | +120% |
| Financial charges | 65/66B | €34,813 | €27,043 | -€7,770 | -22.3% |
| Recurring financial charges | 65 | €34,813 | €27,043 | -€7,770 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €41,645 | €37,309 | -€4,336 | -10.4% |
| Profit (loss) for the period | 9904 | €41,645 | €37,309 | -€4,336 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,645 | €37,309 | -€4,336 | -10.4% |
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 30 October 2026 via checked.be.