DAILY 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.
DAILY FACTORY
Largest movements
- Receivables within one year +€73,591
up €73,591 (+137%), from €53,814 to €127,405
of which Trade receivables: +€42,436
- Cash +€22,632
up €22,632 (+28.4%), from €79,590 to €102,222
mainly Net result for the year (+€91,800) and Trade debts (+€60,220)
- Stocks and contracts -€19,005
down €19,005 (-75.8%), from €25,059 to €6,054
- Tangible fixed assets +€2,859
up €2,859 (+8.2%), from €34,750 to €37,609
of which Furniture and vehicles: +€3,261
- Trade debts +€60,220
up €60,220 (+407%), from €14,809 to €75,029
- Profit (loss) carried forward +€20,371
up €20,371 (+24.0%), from €84,987 to €105,358
- Tax, wage and social debts -€9,511
down €9,511 (-14.2%), from €66,993 to €57,482
of which Taxes: -€31,242
- Debts after one year +€5,322
up €5,322 (+35.3%), from €15,061 to €20,383
- Current portion of long-term debt +€3,675
up €3,675 (+52.8%), from €6,963 to €10,638
- Turnover +€227,011
up €227,011 (+19.0%), from €1.2m to €1.4m
- Purchases and services +€137,690
up €137,690 (+20.5%), from €671,921 to €809,611
- Gross operating margin +€89,321
up €89,321 (+17.0%), from €524,648 to €613,969
- Staff costs +€82,189
up €82,189 (+23.3%), from €353,138 to €435,327
- Taxes +€28,179
up €28,179 (+6,941%), from €406 to €28,585
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 | €193,213 | €273,290 | +€80,077 | +41.4% |
| Fixed assets | 21/28 | €34,750 | €37,609 | +€2,859 | +8.2% |
| Tangible fixed assets | 22/27 | €34,750 | €37,609 | +€2,859 | +8.2% |
| Furniture and vehicles | 24 | €34,348 | €37,609 | +€3,261 | +9.5% |
| Other tangible fixed assets | 26 | €402 | - | -€402 | |
| Current assets | 29/58 | €158,463 | €235,681 | +€77,218 | +48.7% |
| Stocks and contracts in progress | 3 | €25,059 | €6,054 | -€19,005 | -75.8% |
| Stocks | 30/36 | €25,059 | €6,054 | -€19,005 | -75.8% |
| Amounts receivable within one year | 40/41 | €53,814 | €127,405 | +€73,591 | +137% |
| Trade receivables | 40 | €6,063 | €48,499 | +€42,436 | +700% |
| Other amounts receivable | 41 | €47,751 | €78,906 | +€31,155 | +65.2% |
| Cash at bank and in hand | 54/58 | €79,590 | €102,222 | +€22,632 | +28.4% |
| Total equity and liabilities | 10/49 | €193,213 | €273,290 | +€80,077 | +41.4% |
| Equity | 10/15 | €89,387 | €109,758 | +€20,371 | +22.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,987 | €105,358 | +€20,371 | +24.0% |
| Amounts payable | 17/49 | €103,826 | €163,532 | +€59,706 | +57.5% |
| Amounts payable after more than one year | 17 | €15,061 | €20,383 | +€5,322 | +35.3% |
| Financial debts | 170/4 | €15,061 | €20,383 | +€5,322 | +35.3% |
| Amounts payable within one year | 42/48 | €88,765 | €143,149 | +€54,384 | +61.3% |
| Current portion of amounts payable after more than one year | 42 | €6,963 | €10,638 | +€3,675 | +52.8% |
| Trade debts | 44 | €14,809 | €75,029 | +€60,220 | +407% |
| Suppliers | 440/4 | €14,809 | €75,029 | +€60,220 | +407% |
| Taxes, remuneration and social security | 45 | €66,993 | €57,482 | -€9,511 | -14.2% |
| Taxes | 450/3 | €46,712 | €15,470 | -€31,242 | -66.9% |
| Remuneration and social security | 454/9 | €20,281 | €42,012 | +€21,731 | +107% |
| Turnover | 70 | €1,196,569 | €1,423,580 | +€227,011 | +19.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €671,921 | €809,611 | +€137,690 | +20.5% |
| Remuneration, social security and pensions | 62 | €353,138 | €435,327 | +€82,189 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,245 | €34,352 | +€2,107 | +6.5% |
| Other operating charges | 640/8 | €11,118 | €1,727 | -€9,391 | -84.5% |
| Non-recurring operating charges | 66A | €2,013 | €11,832 | +€9,819 | +488% |
| Gross operating margin | 9900 | €524,648 | €613,969 | +€89,321 | +17.0% |
| Operating profit (loss) | 9901 | €126,134 | €130,731 | +€4,597 | +3.6% |
| Financial charges | 65/66B | €8,550 | €10,346 | +€1,796 | +21.0% |
| Recurring financial charges | 65 | €8,550 | €10,346 | +€1,796 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €117,584 | €120,385 | +€2,801 | +2.4% |
| Income taxes | 67/77 | €406 | €28,585 | +€28,179 | +6,941% |
| Profit (loss) for the period | 9904 | €117,178 | €91,800 | -€25,378 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €117,178 | €91,800 | -€25,378 | -21.7% |
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 29 October 2026 via checked.be.