P&Facilities: 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.
P&Facilities
Largest movements
- Receivables within one year +€10,830
up €10,830 (+309.6%), from €3,499 to €14,329
of which Trade receivables: +€9,856
- Cash -€4,489
down €4,489 (-36.3%), from €12,360 to €7,871
mainly Receivables within one year (-€10,830) and Trade debts (-€821)
- Deferred charges and accrued income -€1,965
down €1,965 (-22.4%), from €8,780 to €6,815
- Reserves +€4,547
up €4,547 (+37.2%), from €12,213 to €16,760
- Trade debts -€821
down €821 (-32.5%), from €2,529 to €1,707
- Tax, wage and social debts +€577
up €577 (+11.0%), from €5,232 to €5,808
of which Remuneration and social security: +€4,031
- Gross operating margin +€3,444
up €3,444 (+67.6%), from €5,098 to €8,542
- Taxes +€1,368
up €1,368 (+125.1%), from €1,093 to €2,462
- Financial charges -€950
down €950 (-78.5%), from €1,209 to €259
- Depreciation +€240
up €240 (+38.8%), from €618 to €858
- Other operating charges +€184
up €184 (+47.9%), from €384 to €568
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 | €26,173 | €30,475 | +€4,302 | +16.4% |
| Fixed assets | 21/28 | €1,534 | €1,460 | -€74 | -4.8% |
| Tangible fixed assets | 22/27 | €1,070 | €996 | -€74 | -6.9% |
| Furniture and vehicles | 24 | €1,070 | €996 | -€74 | -6.9% |
| Financial fixed assets | 28 | €464 | €464 | = | 0.0% |
| Current assets | 29/58 | €24,639 | €29,015 | +€4,376 | +17.8% |
| Amounts receivable within one year | 40/41 | €3,499 | €14,329 | +€10,830 | +309.6% |
| Trade receivables | 40 | €869 | €10,725 | +€9,856 | +1133.6% |
| Other amounts receivable | 41 | €2,629 | €3,604 | +€975 | +37.1% |
| Cash at bank and in hand | 54/58 | €12,360 | €7,871 | -€4,489 | -36.3% |
| Deferred charges and accrued income | 490/1 | €8,780 | €6,815 | -€1,965 | -22.4% |
| Total equity and liabilities | 10/49 | €26,173 | €30,475 | +€4,302 | +16.4% |
| Equity | 10/15 | €18,413 | €22,960 | +€4,547 | +24.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,213 | €16,760 | +€4,547 | +37.2% |
| Distributable reserves | 133 | €12,213 | €16,760 | +€4,547 | +37.2% |
| Amounts payable | 17/49 | €7,760 | €7,515 | -€245 | -3.2% |
| Amounts payable within one year | 42/48 | €7,760 | €7,515 | -€245 | -3.2% |
| Trade debts | 44 | €2,529 | €1,707 | -€821 | -32.5% |
| Suppliers | 440/4 | €2,529 | €1,707 | -€821 | -32.5% |
| Taxes, remuneration and social security | 45 | €5,232 | €5,808 | +€577 | +11.0% |
| Taxes | 450/3 | €4,916 | €1,462 | -€3,454 | -70.3% |
| Remuneration and social security | 454/9 | €315 | €4,347 | +€4,031 | +1278.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €618 | €858 | +€240 | +38.8% |
| Other operating charges | 640/8 | €384 | €568 | +€184 | +47.9% |
| Gross operating margin | 9900 | €5,098 | €8,542 | +€3,444 | +67.6% |
| Operating profit (loss) | 9901 | €4,096 | €7,116 | +€3,020 | +73.7% |
| Financial income | 75/76B | €30 | €152 | +€122 | +402.8% |
| Recurring financial income | 75 | €30 | €152 | +€122 | +402.8% |
| Financial charges | 65/66B | €1,209 | €259 | -€950 | -78.5% |
| Recurring financial charges | 65 | €1,209 | €259 | -€950 | -78.5% |
| Profit (loss) for the period before taxes | 9903 | €2,917 | €7,009 | +€4,092 | +140.3% |
| Income taxes | 67/77 | €1,093 | €2,462 | +€1,368 | +125.1% |
| Profit (loss) for the period | 9904 | €1,823 | €4,547 | +€2,724 | +149.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,823 | €4,547 | +€2,724 | +149.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.