AFACTORY: 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.
AFACTORY
Largest movements
- Tangible fixed assets +€11,498
up €11,498 (+37.4%), from €30,732 to €42,230
of which Furniture and vehicles: +€13,275
- Receivables within one year +€6,617
up €6,617 (+18.5%), from €35,723 to €42,340
of which Trade receivables: +€13,940
- Other debts +€22,378
up €22,378 (+109.8%), from €20,372 to €42,750
- Debts after one year -€8,684
down €8,684 (-21.7%), from €39,932 to €31,248
- Reserves -€4,000
down €4,000 (-2.8%), from €143,500 to €139,500
- Tax, wage and social debts +€3,237
up €3,237 (+37.5%), from €8,623 to €11,860
- Turnover -€17,717
down €17,717 (-6.7%), from €263,617 to €245,900
- Purchases and services -€9,591
down €9,591 (-5.3%), from €179,671 to €170,080
- Gross operating margin -€8,126
down €8,126 (-9.7%), from €83,946 to €75,820
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 | €233,513 | €249,810 | +€16,297 | +7.0% |
| Fixed assets | 21/28 | €45,775 | €57,273 | +€11,498 | +25.1% |
| Tangible fixed assets | 22/27 | €30,732 | €42,230 | +€11,498 | +37.4% |
| Plant, machinery and equipment | 23 | €1,777 | €0 | -€1,777 | -100.0% |
| Furniture and vehicles | 24 | €28,955 | €42,230 | +€13,275 | +45.8% |
| Financial fixed assets | 28 | €15,043 | €15,043 | = | 0.0% |
| Current assets | 29/58 | €187,738 | €192,537 | +€4,799 | +2.6% |
| Amounts receivable within one year | 40/41 | €35,723 | €42,340 | +€6,617 | +18.5% |
| Trade receivables | 40 | €737 | €14,677 | +€13,940 | +1891.5% |
| Other amounts receivable | 41 | €34,986 | €27,663 | -€7,323 | -20.9% |
| Cash at bank and in hand | 54/58 | €150,643 | €148,186 | -€2,457 | -1.6% |
| Deferred charges and accrued income | 490/1 | €1,372 | €2,011 | +€639 | +46.6% |
| Total equity and liabilities | 10/49 | €233,513 | €249,810 | +€16,297 | +7.0% |
| Equity | 10/15 | €151,858 | €149,483 | -€2,375 | -1.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €143,500 | €139,500 | -€4,000 | -2.8% |
| Distributable reserves | 133 | €143,500 | €139,500 | -€4,000 | -2.8% |
| Profit (loss) carried forward | 14 | €7,358 | €8,983 | +€1,625 | +22.1% |
| Amounts payable | 17/49 | €81,655 | €100,327 | +€18,672 | +22.9% |
| Amounts payable after more than one year | 17 | €39,932 | €31,248 | -€8,684 | -21.7% |
| Financial debts | 170/4 | €39,932 | €31,248 | -€8,684 | -21.7% |
| Amounts payable within one year | 42/48 | €41,723 | €69,079 | +€27,356 | +65.6% |
| Current portion of amounts payable after more than one year | 42 | €11,572 | €11,739 | +€167 | +1.4% |
| Trade debts | 44 | €1,156 | €2,730 | +€1,574 | +136.2% |
| Suppliers | 440/4 | €1,156 | €2,730 | +€1,574 | +136.2% |
| Taxes, remuneration and social security | 45 | €8,623 | €11,860 | +€3,237 | +37.5% |
| Taxes | 450/3 | €8,623 | €11,860 | +€3,237 | +37.5% |
| Other amounts payable | 47/48 | €20,372 | €42,750 | +€22,378 | +109.8% |
| Turnover | 70 | €263,617 | €245,900 | -€17,717 | -6.7% |
| Non-recurring operating income | 76A | €615 | €0 | -€615 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €179,671 | €170,080 | -€9,591 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,636 | €12,072 | -€1,564 | -11.5% |
| Other operating charges | 640/8 | €1,154 | €1,265 | +€111 | +9.6% |
| Gross operating margin | 9900 | €83,946 | €75,820 | -€8,126 | -9.7% |
| Operating profit (loss) | 9901 | €69,156 | €62,483 | -€6,673 | -9.6% |
| Financial charges | 65/66B | €1,716 | €1,598 | -€118 | -6.9% |
| Recurring financial charges | 65 | €1,716 | €1,598 | -€118 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €67,440 | €60,885 | -€6,555 | -9.7% |
| Income taxes | 67/77 | €17,638 | €18,260 | +€622 | +3.5% |
| Profit (loss) for the period | 9904 | €49,802 | €42,625 | -€7,177 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,802 | €42,625 | -€7,177 | -14.4% |
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 29 September 2026 via checked.be.