DATA FACTORI: 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.
DATA FACTORI
Largest movements
- Current investments +€38,000
new in 2025: €38,000
- Cash +€5,900
up €5,900 (+8.4%), from €70,103 to €76,003
mainly Net result for the year (+€50,349) and Tax, wage and social debts (+€2,163)
- Receivables within one year +€4,131
up €4,131 (+30.8%), from €13,403 to €17,534
- Receivables after one year +€3,700
up €3,700 (+25.5%), from €14,500 to €18,200
- Profit (loss) carried forward +€49,516
up €49,516 (+65.7%), from €75,394 to €124,910
- Tax, wage and social debts +€2,163
up €2,163 (+9.4%), from €23,004 to €25,167
- Gross operating margin -€3,539
down €3,539 (-5.3%), from €67,297 to €63,758
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 | €102,338 | €154,439 | +€52,100 | +50.9% |
| Fixed assets | 21/28 | €4,079 | €3,863 | -€216 | -5.3% |
| Tangible fixed assets | 22/27 | €3,716 | €3,500 | -€216 | -5.8% |
| Furniture and vehicles | 24 | €3,716 | €3,500 | -€216 | -5.8% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €98,260 | €150,576 | +€52,316 | +53.2% |
| Amounts receivable after more than one year | 29 | €14,500 | €18,200 | +€3,700 | +25.5% |
| Other amounts receivable | 291 | €14,500 | €18,200 | +€3,700 | +25.5% |
| Amounts receivable within one year | 40/41 | €13,403 | €17,534 | +€4,131 | +30.8% |
| Trade receivables | 40 | €13,403 | €17,534 | +€4,131 | +30.8% |
| Current investments | 50/53 | - | €38,000 | +€38,000 | |
| Cash at bank and in hand | 54/58 | €70,103 | €76,003 | +€5,900 | +8.4% |
| Deferred charges and accrued income | 490/1 | €254 | €839 | +€585 | +230.4% |
| Total equity and liabilities | 10/49 | €102,338 | €154,439 | +€52,100 | +50.9% |
| Equity | 10/15 | €76,894 | €126,410 | +€49,516 | +64.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,394 | €124,910 | +€49,516 | +65.7% |
| Amounts payable | 17/49 | €25,444 | €28,029 | +€2,585 | +10.2% |
| Amounts payable within one year | 42/48 | €25,444 | €28,029 | +€2,585 | +10.2% |
| Trade debts | 44 | €1,571 | €2,029 | +€457 | +29.1% |
| Suppliers | 440/4 | €1,571 | €2,029 | +€457 | +29.1% |
| Taxes, remuneration and social security | 45 | €23,004 | €25,167 | +€2,163 | +9.4% |
| Taxes | 450/3 | €23,004 | €25,167 | +€2,163 | +9.4% |
| Other amounts payable | 47/48 | €869 | €834 | -€36 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €1,041 | +€288 | +38.3% |
| Gross operating margin | 9900 | €67,297 | €63,758 | -€3,539 | -5.3% |
| Operating profit (loss) | 9901 | €66,544 | €62,716 | -€3,827 | -5.8% |
| Financial income | 75/76B | €254 | €585 | +€331 | +130.4% |
| Recurring financial income | 75 | €254 | €585 | +€331 | +130.4% |
| Financial charges | 65/66B | €87 | €40 | -€47 | -53.6% |
| Recurring financial charges | 65 | €87 | €40 | -€47 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | €66,710 | €63,261 | -€3,450 | -5.2% |
| Income taxes | 67/77 | €13,524 | €12,912 | -€612 | -4.5% |
| Profit (loss) for the period | 9904 | €53,186 | €50,349 | -€2,838 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,186 | €50,349 | -€2,838 | -5.3% |
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 3 October 2026 via checked.be.