DE FABRIEK: 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.
DE FABRIEK
Largest movements
- Stocks and contracts -€43,728
down €43,728 (-46.9%), from €93,296 to €49,568
- Receivables within one year -€33,509
down €33,509 (-49.0%), from €68,373 to €34,864
of which Other amounts receivable: -€63,371
- Deferred charges and accrued income -€23,927
no longer reported in 2025 (was €23,927)
- Cash -€22,704
down €22,704 (-79.6%), from €28,539 to €5,835
mainly Debts after one year (-€86,490) and Contributions, distributions and other (-€36,922)
- Debts after one year -€86,490
down €86,490 (-48.9%), from €176,921 to €90,431
- Profit (loss) carried forward -€33,632
down €33,632 (-330%), from -€10,182 to -€43,814
- Tax, wage and social debts -€7,547
down €7,547 (-99.1%), from €7,616 to €69
- Trade debts +€3,715
up €3,715 (+142%), from €2,620 to €6,335
- Gross operating margin -€26,699
down €26,699 (-81.4%), from €32,789 to €6,089
- Taxes -€7,616
no longer reported in 2025 (was €7,616)
- Depreciation +€581
up €581 (+37.0%), from €1,572 to €2,153
- Other operating charges +€402
up €402 (+340%), from €118 to €520
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 | €223,005 | €96,985 | -€126,020 | -56.5% |
| Fixed assets | 21/28 | €8,870 | €6,718 | -€2,153 | -24.3% |
| Tangible fixed assets | 22/27 | €8,870 | €6,718 | -€2,153 | -24.3% |
| Plant, machinery and equipment | 23 | €8,870 | €6,718 | -€2,153 | -24.3% |
| Current assets | 29/58 | €214,135 | €90,268 | -€123,868 | -57.8% |
| Stocks and contracts in progress | 3 | €93,296 | €49,568 | -€43,728 | -46.9% |
| Stocks | 30/36 | €93,296 | €49,568 | -€43,728 | -46.9% |
| Amounts receivable within one year | 40/41 | €68,373 | €34,864 | -€33,509 | -49.0% |
| Trade receivables | 40 | €634 | €30,497 | +€29,862 | +4,707% |
| Other amounts receivable | 41 | €67,738 | €4,367 | -€63,371 | -93.6% |
| Cash at bank and in hand | 54/58 | €28,539 | €5,835 | -€22,704 | -79.6% |
| Deferred charges and accrued income | 490/1 | €23,927 | - | -€23,927 | |
| Total equity and liabilities | 10/49 | €223,005 | €96,985 | -€126,020 | -56.5% |
| Equity | 10/15 | €8,418 | -€25,214 | -€33,632 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,182 | -€43,814 | -€33,632 | -330% |
| Amounts payable | 17/49 | €214,587 | €122,199 | -€92,389 | -43.1% |
| Amounts payable after more than one year | 17 | €176,921 | €90,431 | -€86,490 | -48.9% |
| Financial debts | 170/4 | €176,921 | €90,431 | -€86,490 | -48.9% |
| Amounts payable within one year | 42/48 | €35,599 | €31,768 | -€3,831 | -10.8% |
| Trade debts | 44 | €2,620 | €6,335 | +€3,715 | +142% |
| Suppliers | 440/4 | €2,620 | €6,335 | +€3,715 | +142% |
| Advances received on contracts in progress | 46 | €25,363 | €25,363 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,616 | €69 | -€7,547 | -99.1% |
| Taxes | 450/3 | €7,616 | €69 | -€7,547 | -99.1% |
| Accrued charges and deferred income | 492/3 | €2,067 | - | -€2,067 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,572 | €2,153 | +€581 | +37.0% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €32,789 | €6,089 | -€26,699 | -81.4% |
| Operating profit (loss) | 9901 | €31,099 | €3,417 | -€27,682 | -89.0% |
| Financial income | 75/76B | €34 | €1 | -€33 | -97.6% |
| Recurring financial income | 75 | €34 | €1 | -€33 | -97.6% |
| Financial charges | 65/66B | €39 | €127 | +€88 | +226% |
| Recurring financial charges | 65 | €39 | €127 | +€88 | +226% |
| Profit (loss) for the period before taxes | 9903 | €31,094 | €3,290 | -€27,803 | -89.4% |
| Income taxes | 67/77 | €7,616 | - | -€7,616 | |
| Profit (loss) for the period | 9904 | €23,478 | €3,290 | -€20,187 | -86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,478 | €3,290 | -€20,187 | -86.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.