De Factorij by DGJC: 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 Factorij by DGJC
Largest movements
- Receivables within one year +€17,933
up €17,933 (+131%), from €13,684 to €31,617
of which Trade receivables: +€26,424
- Cash -€13,281
down €13,281 (-34.9%), from €38,029 to €24,748
mainly Tax, wage and social debts (-€36,211) and Trade debts (-€28,694)
- Tangible fixed assets -€3,759
down €3,759 (-38.9%), from €9,665 to €5,906
of which Furniture and vehicles: -€2,854
- Stocks and contracts -€3,437
down €3,437 (-14.0%), from €24,623 to €21,186
- Deferred charges and accrued income -€1,291
down €1,291 (-12.8%), from €10,047 to €8,757
- Profit (loss) carried forward +€38,090
up €38,090, from -€35,417 to €2,673
- Tax, wage and social debts -€36,211
down €36,211 (-44.5%), from €81,362 to €45,151
of which Taxes: -€39,843
- Trade debts -€28,694
down €28,694 (-52.2%), from €55,019 to €26,325
- Other debts +€21,972
up €21,972, from €0 to €21,972
- Other operating charges -€64,902
down €64,902 (-98.0%), from €66,245 to €1,344
- Gross operating margin +€34,563
up €34,563 (+13.6%), from €253,214 to €287,776
- Financial charges +€5,054
up €5,054 (+171%), from €2,950 to €8,004
- Taxes +€3,810
up €3,810 (+2,853%), from €134 to €3,944
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 | €103,015 | €99,180 | -€3,835 | -3.7% |
| Fixed assets | 21/28 | €16,631 | €12,871 | -€3,759 | -22.6% |
| Tangible fixed assets | 22/27 | €9,665 | €5,906 | -€3,759 | -38.9% |
| Plant, machinery and equipment | 23 | €2,883 | €2,053 | -€830 | -28.8% |
| Furniture and vehicles | 24 | €6,095 | €3,241 | -€2,854 | -46.8% |
| Other tangible fixed assets | 26 | €688 | €612 | -€76 | -11.0% |
| Financial fixed assets | 28 | €6,966 | €6,966 | = | 0.0% |
| Current assets | 29/58 | €86,384 | €86,308 | -€76 | -0.1% |
| Stocks and contracts in progress | 3 | €24,623 | €21,186 | -€3,437 | -14.0% |
| Stocks | 30/36 | €24,623 | €21,186 | -€3,437 | -14.0% |
| Amounts receivable within one year | 40/41 | €13,684 | €31,617 | +€17,933 | +131% |
| Trade receivables | 40 | €5,193 | €31,617 | +€26,424 | +509% |
| Other amounts receivable | 41 | €8,491 | €0 | -€8,491 | -100% |
| Cash at bank and in hand | 54/58 | €38,029 | €24,748 | -€13,281 | -34.9% |
| Deferred charges and accrued income | 490/1 | €10,047 | €8,757 | -€1,291 | -12.8% |
| Total equity and liabilities | 10/49 | €103,015 | €99,180 | -€3,835 | -3.7% |
| Equity | 10/15 | -€34,667 | €3,423 | +€38,090 | |
| Contributions | 10/11 | €750 | €750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,417 | €2,673 | +€38,090 | |
| Amounts payable | 17/49 | €137,682 | €95,756 | -€41,926 | -30.5% |
| Amounts payable within one year | 42/48 | €137,682 | €95,756 | -€41,926 | -30.5% |
| Trade debts | 44 | €55,019 | €26,325 | -€28,694 | -52.2% |
| Suppliers | 440/4 | €55,019 | €26,325 | -€28,694 | -52.2% |
| Advances received on contracts in progress | 46 | €1,301 | €2,308 | +€1,008 | +77.4% |
| Taxes, remuneration and social security | 45 | €81,362 | €45,151 | -€36,211 | -44.5% |
| Taxes | 450/3 | €58,612 | €18,768 | -€39,843 | -68.0% |
| Remuneration and social security | 454/9 | €22,751 | €26,383 | +€3,632 | +16.0% |
| Other amounts payable | 47/48 | €0 | €21,972 | +€21,972 | |
| Remuneration, social security and pensions | 62 | €229,058 | €231,327 | +€2,269 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,083 | €5,068 | -€1,015 | -16.7% |
| Other operating charges | 640/8 | €66,245 | €1,344 | -€64,902 | -98.0% |
| Gross operating margin | 9900 | €253,214 | €287,776 | +€34,563 | +13.6% |
| Operating profit (loss) | 9901 | -€48,172 | €50,038 | +€98,211 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €2,950 | €8,004 | +€5,054 | +171% |
| Recurring financial charges | 65 | €2,950 | €8,004 | +€5,054 | +171% |
| Profit (loss) for the period before taxes | 9903 | -€51,119 | €42,034 | +€93,153 | |
| Income taxes | 67/77 | €134 | €3,944 | +€3,810 | +2,853% |
| Profit (loss) for the period | 9904 | -€51,253 | €38,090 | +€89,343 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,253 | €38,090 | +€89,343 |
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 24 October 2026 via checked.be.