FACTIS: 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.
FACTIS
Largest movements
- Current investments +€188,455
up €188,455 (+20.1%), from €937,284 to €1.1m
- Cash -€50,877
down €50,877 (-31.7%), from €160,396 to €109,518
mainly Current investments (-€188,455) and Receivables within one year (-€26,750)
- Receivables within one year +€26,750
up €26,750 (+480.2%), from €5,570 to €32,320
of which Other amounts receivable: +€26,750
- Reserves +€157,319
up €157,319 (+21.9%), from €717,115 to €874,434
of which Distributable reserves: +€157,319
- Financial income +€132,358
up €132,358 (+168.5%), from €78,568 to €210,927
- Taxes +€11,406
up €11,406 (+263.6%), from €4,326 to €15,732
- Gross operating margin -€6,921
down €6,921, from €2,360 to -€4,561
- Depreciation -€768
down €768 (-3.8%), from €20,379 to €19,610
- Financial charges +€618
up €618 (+7.2%), from €8,553 to €9,171
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.
Cash bridge derived
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 | €1,444,529 | €1,608,801 | +€164,272 | +11.4% |
| Fixed assets | 21/28 | €338,586 | €338,500 | -€86 | 0.0% |
| Tangible fixed assets | 22/27 | €122,268 | €122,182 | -€86 | -0.1% |
| Land and buildings | 22 | €122,268 | €122,182 | -€86 | -0.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €216,318 | €216,318 | = | 0.0% |
| Current assets | 29/58 | €1,105,943 | €1,270,301 | +€164,358 | +14.9% |
| Amounts receivable within one year | 40/41 | €5,570 | €32,320 | +€26,750 | +480.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,570 | €32,320 | +€26,750 | +480.2% |
| Current investments | 50/53 | €937,284 | €1,125,738 | +€188,455 | +20.1% |
| Cash at bank and in hand | 54/58 | €160,396 | €109,518 | -€50,877 | -31.7% |
| Deferred charges and accrued income | 490/1 | €2,693 | €2,724 | +€31 | +1.1% |
| Total equity and liabilities | 10/49 | €1,444,529 | €1,608,801 | +€164,272 | +11.4% |
| Equity | 10/15 | €1,305,615 | €1,462,934 | +€157,319 | +12.0% |
| Contributions | 10/11 | €588,500 | €588,500 | = | 0.0% |
| Reserves | 13 | €717,115 | €874,434 | +€157,319 | +21.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €717,115 | €874,434 | +€157,319 | +21.9% |
| Amounts payable | 17/49 | €138,913 | €145,867 | +€6,953 | +5.0% |
| Amounts payable within one year | 42/48 | €132,407 | €138,918 | +€6,511 | +4.9% |
| Trade debts | 44 | €3,383 | €818 | -€2,565 | -75.8% |
| Suppliers | 440/4 | €3,383 | €818 | -€2,565 | -75.8% |
| Taxes, remuneration and social security | 45 | €6,874 | €18,470 | +€11,596 | +168.7% |
| Taxes | 450/3 | €6,874 | €18,470 | +€11,596 | +168.7% |
| Other amounts payable | 47/48 | €122,150 | €119,630 | -€2,520 | -2.1% |
| Accrued charges and deferred income | 492/3 | €6,507 | €6,949 | +€442 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,379 | €19,610 | -€768 | -3.8% |
| Other operating charges | 640/8 | €4,407 | €4,534 | +€127 | +2.9% |
| Gross operating margin | 9900 | €2,360 | -€4,561 | -€6,921 | |
| Operating profit (loss) | 9901 | -€22,425 | -€28,705 | -€6,280 | -28.0% |
| Financial income | 75/76B | €78,568 | €210,927 | +€132,358 | +168.5% |
| Recurring financial income | 75 | €78,568 | €210,927 | +€132,358 | +168.5% |
| Financial charges | 65/66B | €8,553 | €9,171 | +€618 | +7.2% |
| Recurring financial charges | 65 | €8,553 | €9,171 | +€618 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €47,590 | €173,051 | +€125,461 | +263.6% |
| Income taxes | 67/77 | €4,326 | €15,732 | +€11,406 | +263.6% |
| Profit (loss) for the period | 9904 | €43,264 | €157,319 | +€114,055 | +263.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,264 | €157,319 | +€114,055 | +263.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.