CoFactory: 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.
CoFactory
Largest movements
- Cash -€5,894
down €5,894 (-76.0%), from €7,751 to €1,857
mainly Accrued charges and deferred income (-€10,000) and Tax, wage and social debts (-€4,370)
- Receivables within one year -€4,431
down €4,431 (-9.1%), from €48,844 to €44,412
of which Trade receivables: -€10,794
- Tangible fixed assets +€1,617
up €1,617 (+36.5%), from €4,432 to €6,049
- Accrued charges and deferred income -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Trade debts +€4,466
up €4,466 (+41.0%), from €10,897 to €15,363
- Tax, wage and social debts -€4,370
down €4,370 (-19.7%), from €22,172 to €17,802
of which Taxes: -€2,825
- Profit (loss) carried forward +€1,197
up €1,197 (+1.8%), from -€66,136 to -€64,940
- Gross operating margin -€13,143
down €13,143 (-14.5%), from €90,874 to €77,731
- Staff costs -€4,599
down €4,599 (-5.9%), from €77,544 to €72,944
- Depreciation +€1,109
up €1,109 (+103.4%), from €1,073 to €2,182
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 | €61,076 | €52,368 | -€8,708 | -14.3% |
| Fixed assets | 21/28 | €4,482 | €6,099 | +€1,617 | +36.1% |
| Tangible fixed assets | 22/27 | €4,432 | €6,049 | +€1,617 | +36.5% |
| Furniture and vehicles | 24 | €4,432 | €6,049 | +€1,617 | +36.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €56,594 | €46,269 | -€10,326 | -18.2% |
| Amounts receivable within one year | 40/41 | €48,844 | €44,412 | -€4,431 | -9.1% |
| Trade receivables | 40 | €44,206 | €33,411 | -€10,794 | -24.4% |
| Other amounts receivable | 41 | €4,638 | €11,001 | +€6,363 | +137.2% |
| Cash at bank and in hand | 54/58 | €7,751 | €1,857 | -€5,894 | -76.0% |
| Total equity and liabilities | 10/49 | €61,076 | €52,368 | -€8,708 | -14.3% |
| Equity | 10/15 | €18,007 | €19,204 | +€1,197 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,543 | €65,543 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,047 | €13,047 | = | 0.0% |
| Distributable reserves | 133 | €52,497 | €52,497 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,136 | -€64,940 | +€1,197 | +1.8% |
| Amounts payable | 17/49 | €43,069 | €33,165 | -€9,905 | -23.0% |
| Amounts payable within one year | 42/48 | €33,069 | €33,165 | +€95 | +0.3% |
| Trade debts | 44 | €10,897 | €15,363 | +€4,466 | +41.0% |
| Suppliers | 440/4 | €10,897 | €15,363 | +€4,466 | +41.0% |
| Taxes, remuneration and social security | 45 | €22,172 | €17,802 | -€4,370 | -19.7% |
| Taxes | 450/3 | €11,597 | €8,772 | -€2,825 | -24.4% |
| Remuneration and social security | 454/9 | €10,575 | €9,030 | -€1,546 | -14.6% |
| Accrued charges and deferred income | 492/3 | €10,000 | €0 | -€10,000 | -100.0% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €77,544 | €72,944 | -€4,599 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,073 | €2,182 | +€1,109 | +103.4% |
| Other operating charges | 640/8 | €842 | €1,101 | +€259 | +30.8% |
| Gross operating margin | 9900 | €90,874 | €77,731 | -€13,143 | -14.5% |
| Operating profit (loss) | 9901 | €11,416 | €1,504 | -€9,912 | -86.8% |
| Financial income | 75/76B | €126 | €22 | -€103 | -82.3% |
| Recurring financial income | 75 | €71 | €22 | -€49 | -68.8% |
| Non-recurring financial income | 76B | €54 | - | -€54 | |
| Financial charges | 65/66B | €726 | €330 | -€396 | -54.6% |
| Recurring financial charges | 65 | €726 | €330 | -€396 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | €10,816 | €1,197 | -€9,619 | -88.9% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period | 9904 | €10,816 | €1,197 | -€9,619 | -88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,816 | €1,197 | -€9,619 | -88.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.