The Facilitator: 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.
The Facilitator
Largest movements
- Receivables within one year +€39,259
up €39,259 (+9,308%), from €422 to €39,681
of which Trade receivables: +€39,471
- Cash -€8,960
down €8,960 (-45.9%), from €19,503 to €10,543
mainly Receivables within one year (-€39,259) and Net result for the year (-€13,006)
- Tangible fixed assets -€7,766
down €7,766 (-22.0%), from €35,229 to €27,464
of which Furniture and vehicles: -€7,468
- Trade debts +€40,875
up €40,875 (+3,022%), from €1,353 to €42,227
- Profit (loss) carried forward -€13,006
down €13,006 (-28.4%), from -€45,850 to -€58,857
- Tax, wage and social debts -€5,322
down €5,322 (-95.7%), from €5,560 to €238
of which Remuneration and social security: -€5,400
- Gross operating margin +€6,591
up €6,591 (+65.1%), from -€10,127 to -€3,536
- Depreciation +€2,458
up €2,458 (+46.3%), from €5,308 to €7,766
- Other operating charges +€927
up €927 (+320%), from €290 to €1,217
- Financial charges -€612
down €612 (-70.8%), from €864 to €252
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 | €55,827 | €78,477 | +€22,649 | +40.6% |
| Fixed assets | 21/28 | €35,229 | €27,464 | -€7,766 | -22.0% |
| Tangible fixed assets | 22/27 | €35,229 | €27,464 | -€7,766 | -22.0% |
| Plant, machinery and equipment | 23 | €2,821 | €2,523 | -€298 | -10.5% |
| Furniture and vehicles | 24 | €32,409 | €24,941 | -€7,468 | -23.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €20,598 | €51,013 | +€30,415 | +148% |
| Amounts receivable within one year | 40/41 | €422 | €39,681 | +€39,259 | +9,308% |
| Trade receivables | 40 | €27 | €39,499 | +€39,471 | +144,530% |
| Other amounts receivable | 41 | €394 | €182 | -€212 | -53.8% |
| Cash at bank and in hand | 54/58 | €19,503 | €10,543 | -€8,960 | -45.9% |
| Deferred charges and accrued income | 490/1 | €673 | €789 | +€115 | +17.1% |
| Total equity and liabilities | 10/49 | €55,827 | €78,477 | +€22,649 | +40.6% |
| Equity | 10/15 | €48,915 | €35,909 | -€13,006 | -26.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,565 | €88,565 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €86,705 | €86,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,850 | -€58,857 | -€13,006 | -28.4% |
| Amounts payable | 17/49 | €6,912 | €42,568 | +€35,656 | +516% |
| Amounts payable within one year | 42/48 | €6,912 | €42,568 | +€35,656 | +516% |
| Trade debts | 44 | €1,353 | €42,227 | +€40,875 | +3,022% |
| Suppliers | 440/4 | €1,353 | €42,227 | +€40,875 | +3,022% |
| Taxes, remuneration and social security | 45 | €5,560 | €238 | -€5,322 | -95.7% |
| Taxes | 450/3 | €160 | €238 | +€78 | +48.9% |
| Remuneration and social security | 454/9 | €5,400 | €0 | -€5,400 | -100% |
| Other amounts payable | 47/48 | €0 | €103 | +€103 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,308 | €7,766 | +€2,458 | +46.3% |
| Other operating charges | 640/8 | €290 | €1,217 | +€927 | +320% |
| Gross operating margin | 9900 | -€10,127 | -€3,536 | +€6,591 | +65.1% |
| Operating profit (loss) | 9901 | -€15,725 | -€12,519 | +€3,206 | +20.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €864 | €252 | -€612 | -70.8% |
| Recurring financial charges | 65 | €864 | €252 | -€612 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,589 | -€12,768 | +€3,821 | +23.0% |
| Income taxes | 67/77 | €160 | €238 | +€78 | +48.9% |
| Profit (loss) for the period | 9904 | -€16,749 | -€13,006 | +€3,743 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,749 | -€13,006 | +€3,743 | +22.3% |
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 19 October 2026 via checked.be.