DOUFACTORY: 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.
DOUFACTORY
Largest movements
- Cash +€115,435
up €115,435 (+262%), from €44,023 to €159,459
mainly Other debts (+€120,000) and Net result for the year (+€114,749)
- Tangible fixed assets +€34,805
up €34,805 (+1,223%), from €2,846 to €37,651
of which Land and buildings: +€31,872
- Receivables within one year +€30,276
up €30,276 (+144%), from €20,990 to €51,266
of which Other amounts receivable: +€26,151
- Other debts +€120,000
new in 2025: €120,000
- Tax, wage and social debts +€36,023
new in 2025: €36,023
- Debts after one year +€17,817
new in 2025: €17,817
- Trade debts +€11,278
up €11,278 (+301%), from €3,749 to €15,027
- Profit (loss) carried forward -€5,251
down €5,251 (-11.9%), from €44,286 to €39,035
- Gross operating margin +€136,057
up €136,057 (+567%), from €23,988 to €160,045
- Taxes +€31,735
up €31,735 (+740%), from €4,287 to €36,023
- Depreciation +€2,703
up €2,703 (+50.9%), from €5,305 to €8,007
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 | €70,818 | €251,467 | +€180,650 | +255% |
| Fixed assets | 21/28 | €2,846 | €37,651 | +€34,805 | +1,223% |
| Tangible fixed assets | 22/27 | €2,846 | €37,651 | +€34,805 | +1,223% |
| Land and buildings | 22 | - | €31,872 | +€31,872 | |
| Furniture and vehicles | 24 | €2,846 | €5,779 | +€2,933 | +103% |
| Current assets | 29/58 | €67,972 | €213,816 | +€145,844 | +215% |
| Amounts receivable within one year | 40/41 | €20,990 | €51,266 | +€30,276 | +144% |
| Trade receivables | 40 | €9,161 | €13,286 | +€4,125 | +45.0% |
| Other amounts receivable | 41 | €11,829 | €37,980 | +€26,151 | +221% |
| Cash at bank and in hand | 54/58 | €44,023 | €159,459 | +€115,435 | +262% |
| Deferred charges and accrued income | 490/1 | €2,959 | €3,092 | +€133 | +4.5% |
| Total equity and liabilities | 10/49 | €70,818 | €251,467 | +€180,650 | +255% |
| Equity | 10/15 | €62,886 | €57,635 | -€5,251 | -8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,286 | €39,035 | -€5,251 | -11.9% |
| Amounts payable | 17/49 | €7,931 | €193,832 | +€185,901 | +2,344% |
| Amounts payable after more than one year | 17 | - | €17,817 | +€17,817 | |
| Financial debts | 170/4 | - | €17,817 | +€17,817 | |
| Amounts payable within one year | 42/48 | €7,931 | €176,015 | +€168,083 | +2,119% |
| Current portion of amounts payable after more than one year | 42 | €4,182 | €4,965 | +€782 | +18.7% |
| Trade debts | 44 | €3,749 | €15,027 | +€11,278 | +301% |
| Suppliers | 440/4 | €3,749 | €15,027 | +€11,278 | +301% |
| Taxes, remuneration and social security | 45 | - | €36,023 | +€36,023 | |
| Taxes | 450/3 | - | €36,023 | +€36,023 | |
| Other amounts payable | 47/48 | - | €120,000 | +€120,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,305 | €8,007 | +€2,703 | +50.9% |
| Other operating charges | 640/8 | €968 | €1,265 | +€298 | +30.8% |
| Gross operating margin | 9900 | €23,988 | €160,045 | +€136,057 | +567% |
| Operating profit (loss) | 9901 | €17,715 | €150,772 | +€133,057 | +751% |
| Financial income | 75/76B | €132 | €1,062 | +€930 | +706% |
| Recurring financial income | 75 | €132 | €1,062 | +€930 | +706% |
| Financial charges | 65/66B | €443 | €1,062 | +€619 | +140% |
| Recurring financial charges | 65 | €443 | €1,062 | +€619 | +140% |
| Profit (loss) for the period before taxes | 9903 | €17,404 | €150,772 | +€133,368 | +766% |
| Income taxes | 67/77 | €4,287 | €36,023 | +€31,735 | +740% |
| Profit (loss) for the period | 9904 | €13,117 | €114,749 | +€101,632 | +775% |
| Profit (loss) for the period to be appropriated | 9905 | €13,117 | €114,749 | +€101,632 | +775% |
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 17 October 2026 via checked.be.