Facto Engineering: what changed
Two fiscal 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.
Facto Engineering
Largest movements
- Cash +€30,947
up €30,947 (+77.8%), from €39,762 to €70,708
mainly Net result for the year (+€22,616) and Receivables within one year (+€11,704)
- Receivables within one year -€11,704
down €11,704 (-59.5%), from €19,674 to €7,970
of which Trade receivables: -€13,021
- Tangible fixed assets +€3,344
up €3,344 (+295.9%), from €1,130 to €4,473
of which Furniture and vehicles: +€2,026
- Deferred charges and accrued income +€2,523
up €2,523 (+426.1%), from €592 to €3,116
- Reserves +€22,616
up €22,616 (+62.8%), from €36,029 to €58,645
- Tax, wage and social debts +€5,169
up €5,169 (+42.0%), from €12,320 to €17,488
of which Taxes: +€5,155
- Other debts -€3,194
down €3,194 (-48.5%), from €6,592 to €3,397
- Trade debts +€1,102
up €1,102 (+78.0%), from €1,412 to €2,513
- Gross operating margin -€18,015
down €18,015 (-37.1%), from €48,529 to €30,514
- Taxes -€3,530
down €3,530 (-34.3%), from €10,299 to €6,770
- Depreciation +€706
up €706 (+192.8%), from €366 to €1,072
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 | €61,158 | €86,268 | +€25,110 | +41.1% |
| Fixed assets | 21/28 | €1,130 | €4,473 | +€3,344 | +295.9% |
| Tangible fixed assets | 22/27 | €1,130 | €4,473 | +€3,344 | +295.9% |
| Furniture and vehicles | 24 | €1,130 | €3,156 | +€2,026 | +179.3% |
| Other tangible fixed assets | 26 | - | €1,317 | +€1,317 | |
| Current assets | 29/58 | €60,028 | €81,794 | +€21,766 | +36.3% |
| Amounts receivable within one year | 40/41 | €19,674 | €7,970 | -€11,704 | -59.5% |
| Trade receivables | 40 | €18,756 | €5,735 | -€13,021 | -69.4% |
| Other amounts receivable | 41 | €918 | €2,235 | +€1,317 | +143.4% |
| Cash at bank and in hand | 54/58 | €39,762 | €70,708 | +€30,947 | +77.8% |
| Deferred charges and accrued income | 490/1 | €592 | €3,116 | +€2,523 | +426.1% |
| Total equity and liabilities | 10/49 | €61,158 | €86,268 | +€25,110 | +41.1% |
| Equity | 10/15 | €40,029 | €62,645 | +€22,616 | +56.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €36,029 | €58,645 | +€22,616 | +62.8% |
| Distributable reserves | 133 | €36,029 | €58,645 | +€22,616 | +62.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,129 | €23,623 | +€2,493 | +11.8% |
| Amounts payable within one year | 42/48 | €21,129 | €23,623 | +€2,493 | +11.8% |
| Financial debts | 43 | €806 | €224 | -€582 | -72.2% |
| Credit institutions | 430/8 | €806 | €224 | -€582 | -72.2% |
| Trade debts | 44 | €1,412 | €2,513 | +€1,102 | +78.0% |
| Suppliers | 440/4 | €1,412 | €2,513 | +€1,102 | +78.0% |
| Taxes, remuneration and social security | 45 | €12,320 | €17,488 | +€5,169 | +42.0% |
| Taxes | 450/3 | €10,299 | €15,454 | +€5,155 | +50.0% |
| Remuneration and social security | 454/9 | €2,020 | €2,034 | +€14 | +0.7% |
| Other amounts payable | 47/48 | €6,592 | €3,397 | -€3,194 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €366 | €1,072 | +€706 | +192.8% |
| Gross operating margin | 9900 | €48,529 | €30,514 | -€18,015 | -37.1% |
| Operating profit (loss) | 9901 | €48,163 | €29,442 | -€18,721 | -38.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €117 | €56 | -€61 | -52.0% |
| Recurring financial charges | 65 | €117 | €56 | -€61 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | €48,046 | €29,386 | -€18,660 | -38.8% |
| Income taxes | 67/77 | €10,299 | €6,770 | -€3,530 | -34.3% |
| Profit (loss) for the period | 9904 | €37,747 | €22,616 | -€15,130 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,747 | €22,616 | -€15,130 | -40.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.