CAFTAN FACTORY: 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.
CAFTAN FACTORY
Largest movements
- Receivables within one year +€41,511
new in 2024: €41,511
- Stocks and contracts -€6,170
down €6,170 (-13.7%), from €45,125 to €38,955
- Tangible fixed assets -€4,758
down €4,758 (-7.2%), from €66,482 to €61,723
of which Plant, machinery and equipment: -€5,191
- Cash +€4,250
up €4,250 (+39.8%), from €10,679 to €14,929
mainly Net result for the year (+€41,692) and Tax, wage and social debts (+€27,506)
- Profit (loss) carried forward +€41,692
up €41,692 (+219%), from €19,008 to €60,700
- Trade debts -€36,747
down €36,747 (-70.5%), from €52,094 to €15,347
- Tax, wage and social debts +€27,506
up €27,506 (+96.8%), from €28,420 to €55,927
of which Remuneration and social security: +€26,533
- Other debts +€2,382
up €2,382 (+13.4%), from €17,762 to €20,144
- Gross operating margin +€80,507
up €80,507 (+98.6%), from €81,618 to €162,126
- Staff costs +€43,642
up €43,642 (+83.2%), from €52,463 to €96,105
- Financial charges +€2,320
up €2,320 (+56.4%), from €4,111 to €6,431
- Taxes +€2,029
new in 2024: €2,029
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,285 | €157,119 | +€34,834 | +28.5% |
| Fixed assets | 21/28 | €66,482 | €61,723 | -€4,758 | -7.2% |
| Tangible fixed assets | 22/27 | €66,482 | €61,723 | -€4,758 | -7.2% |
| Plant, machinery and equipment | 23 | €10,540 | €5,349 | -€5,191 | -49.3% |
| Furniture and vehicles | 24 | €5,785 | €7,860 | +€2,075 | +35.9% |
| Other tangible fixed assets | 26 | €50,157 | €48,515 | -€1,642 | -3.3% |
| Current assets | 29/58 | €55,804 | €95,395 | +€39,592 | +70.9% |
| Stocks and contracts in progress | 3 | €45,125 | €38,955 | -€6,170 | -13.7% |
| Stocks | 30/36 | €45,125 | €38,955 | -€6,170 | -13.7% |
| Amounts receivable within one year | 40/41 | - | €41,511 | +€41,511 | |
| Other amounts receivable | 41 | - | €41,511 | +€41,511 | |
| Cash at bank and in hand | 54/58 | €10,679 | €14,929 | +€4,250 | +39.8% |
| Total equity and liabilities | 10/49 | €122,285 | €157,119 | +€34,834 | +28.5% |
| Equity | 10/15 | €24,008 | €65,700 | +€41,692 | +174% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,008 | €60,700 | +€41,692 | +219% |
| Amounts payable | 17/49 | €98,277 | €91,419 | -€6,858 | -7.0% |
| Amounts payable within one year | 42/48 | €98,277 | €91,419 | -€6,858 | -7.0% |
| Trade debts | 44 | €52,094 | €15,347 | -€36,747 | -70.5% |
| Suppliers | 440/4 | €52,094 | €15,347 | -€36,747 | -70.5% |
| Taxes, remuneration and social security | 45 | €28,420 | €55,927 | +€27,506 | +96.8% |
| Taxes | 450/3 | €2,060 | €3,034 | +€974 | +47.3% |
| Remuneration and social security | 454/9 | €26,360 | €52,893 | +€26,533 | +101% |
| Other amounts payable | 47/48 | €17,762 | €20,144 | +€2,382 | +13.4% |
| Remuneration, social security and pensions | 62 | €52,463 | €96,105 | +€43,642 | +83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,986 | €14,411 | +€1,425 | +11.0% |
| Other operating charges | 640/8 | €402 | €1,470 | +€1,068 | +266% |
| Gross operating margin | 9900 | €81,618 | €162,126 | +€80,507 | +98.6% |
| Operating profit (loss) | 9901 | €15,768 | €50,140 | +€34,372 | +218% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €4,111 | €6,431 | +€2,320 | +56.4% |
| Recurring financial charges | 65 | €4,111 | €6,431 | +€2,320 | +56.4% |
| Profit (loss) for the period before taxes | 9903 | €11,657 | €43,720 | +€32,063 | +275% |
| Income taxes | 67/77 | - | €2,029 | +€2,029 | |
| Profit (loss) for the period | 9904 | €11,657 | €41,692 | +€30,035 | +258% |
| Profit (loss) for the period to be appropriated | 9905 | €11,657 | €41,692 | +€30,035 | +258% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.