eFACTive Concepts: 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.
eFACTive Concepts
Largest movements
- Receivables within one year +€21,338
up €21,338 (+162%), from €13,132 to €34,470
of which Trade receivables: +€19,250
- Cash +€3,314
up €3,314 (+19.2%), from €17,273 to €20,587
mainly Net result for the year (+€15,331) and Tax, wage and social debts (+€6,754)
- Tangible fixed assets +€1,784
up €1,784 (+21.5%), from €8,280 to €10,064
of which Plant, machinery and equipment: +€3,577
- Profit (loss) carried forward +€8,320
no longer reported in 2025 (was -€8,320)
- Reserves +€7,011
up €7,011 (+81.6%), from €8,597 to €15,608
of which Distributable reserves: +€7,011
- Tax, wage and social debts +€6,754
up €6,754 (+46.8%), from €14,419 to €21,173
of which Taxes: +€7,824
- Trade debts +€5,063
up €5,063 (+103%), from €4,910 to €9,973
- Accrued charges and deferred income -€851
no longer reported in 2025 (was €851)
- Gross operating margin +€29,360
up €29,360, from -€7,526 to €21,834
- Taxes +€3,429
up €3,429 (+1,849%), from €185 to €3,615
- Financial income -€2,760
down €2,760 (-99.9%), from €2,763 to €3
of which Non-recurring financial income: -€2,760
- Financial charges -€544
down €544 (-80.5%), from €676 to €132
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 | €40,519 | €66,859 | +€26,339 | +65.0% |
| Fixed assets | 21/28 | €8,280 | €10,064 | +€1,784 | +21.5% |
| Tangible fixed assets | 22/27 | €8,280 | €10,064 | +€1,784 | +21.5% |
| Plant, machinery and equipment | 23 | €2,454 | €6,031 | +€3,577 | +146% |
| Furniture and vehicles | 24 | €5,826 | €4,033 | -€1,793 | -30.8% |
| Current assets | 29/58 | €32,240 | €56,795 | +€24,555 | +76.2% |
| Amounts receivable within one year | 40/41 | €13,132 | €34,470 | +€21,338 | +162% |
| Trade receivables | 40 | €13,068 | €32,318 | +€19,250 | +147% |
| Other amounts receivable | 41 | €64 | €2,152 | +€2,088 | +3,273% |
| Cash at bank and in hand | 54/58 | €17,273 | €20,587 | +€3,314 | +19.2% |
| Deferred charges and accrued income | 490/1 | €1,835 | €1,738 | -€97 | -5.3% |
| Total equity and liabilities | 10/49 | €40,519 | €66,859 | +€26,339 | +65.0% |
| Equity | 10/15 | €6,877 | €22,208 | +€15,331 | +223% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €8,597 | €15,608 | +€7,011 | +81.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,737 | €13,748 | +€7,011 | +104% |
| Profit (loss) carried forward | 14 | -€8,320 | - | +€8,320 | |
| Amounts payable | 17/49 | €33,643 | €44,651 | +€11,008 | +32.7% |
| Amounts payable within one year | 42/48 | €32,792 | €44,651 | +€11,859 | +36.2% |
| Trade debts | 44 | €4,910 | €9,973 | +€5,063 | +103% |
| Suppliers | 440/4 | €4,910 | €9,973 | +€5,063 | +103% |
| Taxes, remuneration and social security | 45 | €14,419 | €21,173 | +€6,754 | +46.8% |
| Taxes | 450/3 | €8,746 | €16,570 | +€7,824 | +89.5% |
| Remuneration and social security | 454/9 | €5,673 | €4,603 | -€1,070 | -18.9% |
| Other amounts payable | 47/48 | €13,463 | €13,504 | +€42 | +0.3% |
| Accrued charges and deferred income | 492/3 | €851 | - | -€851 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,697 | €2,760 | +€63 | +2.3% |
| Gross operating margin | 9900 | -€7,526 | €21,834 | +€29,360 | |
| Operating profit (loss) | 9901 | -€10,222 | €19,074 | +€29,296 | |
| Financial income | 75/76B | €2,763 | €3 | -€2,760 | -99.9% |
| Recurring financial income | 75 | €3 | €3 | +€0 | +11.3% |
| Non-recurring financial income | 76B | €2,760 | - | -€2,760 | |
| Financial charges | 65/66B | €676 | €132 | -€544 | -80.5% |
| Recurring financial charges | 65 | €676 | €132 | -€544 | -80.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,135 | €18,946 | +€27,080 | |
| Income taxes | 67/77 | €185 | €3,615 | +€3,429 | +1,849% |
| Profit (loss) for the period | 9904 | -€8,320 | €15,331 | +€23,651 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,320 | €15,331 | +€23,651 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.