La FAC: 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.
La FAC
Largest movements
- Cash +€3,295
new in 2025: €3,295
mainly Net result for the year (+€20,991) and Trade debts (+€1,812)
- Receivables within one year +€2,350
up €2,350 (+78.3%), from €3,000 to €5,350
of which Trade receivables: +€1,569
- Tangible fixed assets +€430
new in 2025: €430
- Deferred charges and accrued income -€321
no longer reported in 2025 (was €321)
- Profit (loss) carried forward +€20,991
up €20,991, from -€20,580 to €411
- Other debts -€17,765
no longer reported in 2025 (was €17,765)
- Trade debts +€1,812
up €1,812 (+150.9%), from €1,200 to €3,012
- Tax, wage and social debts +€599
up €599 (+32.0%), from €1,870 to €2,469
- Accrued charges and deferred income +€117
up €117 (+178.4%), from €66 to €183
- Gross operating margin +€43,571
up €43,571, from -€20,568 to €23,003
- Other operating charges +€791
new in 2025: €791
- Taxes +€590
new in 2025: €590
- Financial charges +€443
up €443 (+3626.8%), from €12 to €455
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 | €3,321 | €9,075 | +€5,753 | +173.2% |
| Fixed assets | 21/28 | - | €430 | +€430 | |
| Tangible fixed assets | 22/27 | - | €430 | +€430 | |
| Furniture and vehicles | 24 | - | €430 | +€430 | |
| Current assets | 29/58 | €3,321 | €8,645 | +€5,324 | +160.3% |
| Amounts receivable within one year | 40/41 | €3,000 | €5,350 | +€2,350 | +78.3% |
| Trade receivables | 40 | - | €1,569 | +€1,569 | |
| Other amounts receivable | 41 | €3,000 | €3,781 | +€781 | +26.0% |
| Cash at bank and in hand | 54/58 | - | €3,295 | +€3,295 | |
| Deferred charges and accrued income | 490/1 | €321 | - | -€321 | |
| Total equity and liabilities | 10/49 | €3,321 | €9,075 | +€5,753 | +173.2% |
| Equity | 10/15 | -€17,580 | €3,411 | +€20,991 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,580 | €411 | +€20,991 | |
| Amounts payable | 17/49 | €20,901 | €5,664 | -€15,237 | -72.9% |
| Amounts payable within one year | 42/48 | €20,836 | €5,481 | -€15,355 | -73.7% |
| Trade debts | 44 | €1,200 | €3,012 | +€1,812 | +150.9% |
| Suppliers | 440/4 | €1,200 | €3,012 | +€1,812 | +150.9% |
| Taxes, remuneration and social security | 45 | €1,870 | €2,469 | +€599 | +32.0% |
| Taxes | 450/3 | €1,870 | €2,469 | +€599 | +32.0% |
| Other amounts payable | 47/48 | €17,765 | - | -€17,765 | |
| Accrued charges and deferred income | 492/3 | €66 | €183 | +€117 | +178.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €196 | +€196 | |
| Other operating charges | 640/8 | - | €791 | +€791 | |
| Gross operating margin | 9900 | -€20,568 | €23,003 | +€43,571 | |
| Operating profit (loss) | 9901 | -€20,568 | €22,016 | +€42,584 | |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €12 | €455 | +€443 | +3626.8% |
| Recurring financial charges | 65 | €12 | €455 | +€443 | +3626.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,580 | €21,581 | +€42,161 | |
| Income taxes | 67/77 | - | €590 | +€590 | |
| Profit (loss) for the period | 9904 | -€20,580 | €20,991 | +€41,571 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,580 | €20,991 | +€41,571 |
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 30 September 2026 via checked.be.