DRY AGED 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.
DRY AGED FACTORY
Largest movements
- Receivables within one year -€4,746
down €4,746 (-77.9%), from €6,093 to €1,347
of which Trade receivables: -€3,501
- Cash +€2,551
new in 2025: €2,551
mainly Other debts (+€19,335) and Receivables within one year (+€4,746)
- Tangible fixed assets -€1,630
down €1,630 (-21.0%), from €7,775 to €6,146
- Formation expenses -€1,018
down €1,018 (-100%), from €1,018 to €0
- Intangible fixed assets -€633
down €633 (-34.3%), from €1,845 to €1,212
- Other debts +€19,335
up €19,335 (+282%), from €6,860 to €26,195
- Trade debts -€14,034
down €14,034 (-94.4%), from €14,867 to €833
- Profit (loss) carried forward -€12,383
down €12,383 (-278%), from -€4,454 to -€16,838
- Contributions +€1,000
new in 2025: €1,000
- Gross operating margin -€5,554
down €5,554 (-158%), from -€3,519 to -€9,073
- Depreciation +€2,345
up €2,345 (+251%), from €936 to €3,280
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 | €17,338 | €11,256 | -€6,082 | -35.1% |
| Formation expenses | 20 | €1,018 | €0 | -€1,018 | -100% |
| Fixed assets | 21/28 | €9,621 | €7,358 | -€2,263 | -23.5% |
| Intangible fixed assets | 21 | €1,845 | €1,212 | -€633 | -34.3% |
| Tangible fixed assets | 22/27 | €7,775 | €6,146 | -€1,630 | -21.0% |
| Plant, machinery and equipment | 23 | €7,775 | €6,146 | -€1,630 | -21.0% |
| Current assets | 29/58 | €6,700 | €3,898 | -€2,802 | -41.8% |
| Amounts receivable within one year | 40/41 | €6,093 | €1,347 | -€4,746 | -77.9% |
| Trade receivables | 40 | €4,077 | €576 | -€3,501 | -85.9% |
| Other amounts receivable | 41 | €2,016 | €772 | -€1,245 | -61.7% |
| Cash at bank and in hand | 54/58 | - | €2,551 | +€2,551 | |
| Deferred charges and accrued income | 490/1 | €607 | €0 | -€607 | -100% |
| Total equity and liabilities | 10/49 | €17,338 | €11,256 | -€6,082 | -35.1% |
| Equity | 10/15 | -€4,454 | -€15,838 | -€11,383 | -256% |
| Contributions | 10/11 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | -€4,454 | -€16,838 | -€12,383 | -278% |
| Amounts payable | 17/49 | €21,793 | €27,093 | +€5,301 | +24.3% |
| Amounts payable within one year | 42/48 | €21,727 | €27,028 | +€5,301 | +24.4% |
| Trade debts | 44 | €14,867 | €833 | -€14,034 | -94.4% |
| Suppliers | 440/4 | €14,867 | €833 | -€14,034 | -94.4% |
| Other amounts payable | 47/48 | €6,860 | €26,195 | +€19,335 | +282% |
| Accrued charges and deferred income | 492/3 | €66 | €66 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €936 | €3,280 | +€2,345 | +251% |
| Gross operating margin | 9900 | -€3,519 | -€9,073 | -€5,554 | -158% |
| Operating profit (loss) | 9901 | -€4,454 | -€12,353 | -€7,899 | -177% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €30 | +€30 | |
| Recurring financial charges | 65 | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | -€4,454 | -€12,383 | -€7,929 | -178% |
| Profit (loss) for the period | 9904 | -€4,454 | -€12,383 | -€7,929 | -178% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,454 | -€12,383 | -€7,929 | -178% |
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.