FACTOR DC: 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.
FACTOR DC
Largest movements
- Cash -€67,540
down €67,540 (-91.2%), from €74,066 to €6,526
mainly Current investments (-€65,296) and Net result for the year (-€8,902)
- Current investments +€65,296
new in 2025: €65,296
- Tangible fixed assets -€8,833
down €8,833 (-21.7%), from €40,749 to €31,916
of which Furniture and vehicles: -€8,642
- Profit (loss) carried forward -€8,902
down €8,902 (-17.0%), from -€52,406 to -€61,307
- Other debts -€2,099
down €2,099 (-62.6%), from €3,355 to €1,256
- Gross operating margin -€6,047
down €6,047, from €5,119 to -€928
- Depreciation -€1,891
down €1,891 (-25.4%), from €7,449 to €5,558
- Financial income -€647
down €647 (-78.0%), from €829 to €182
- Other operating charges +€103
up €103 (+4.6%), from €2,252 to €2,355
- Financial charges -€67
down €67 (-21.7%), from €311 to €243
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 | €182,027 | €170,983 | -€11,044 | -6.1% |
| Fixed assets | 21/28 | €40,749 | €31,916 | -€8,833 | -21.7% |
| Tangible fixed assets | 22/27 | €40,749 | €31,916 | -€8,833 | -21.7% |
| Land and buildings | 22 | €28,785 | €28,594 | -€191 | -0.7% |
| Furniture and vehicles | 24 | €11,964 | €3,322 | -€8,642 | -72.2% |
| Current assets | 29/58 | €141,278 | €139,067 | -€2,211 | -1.6% |
| Amounts receivable within one year | 40/41 | €716 | €749 | +€33 | +4.6% |
| Trade receivables | 40 | - | €571 | +€571 | |
| Other amounts receivable | 41 | €716 | €178 | -€538 | -75.2% |
| Current investments | 50/53 | - | €65,296 | +€65,296 | |
| Cash at bank and in hand | 54/58 | €74,066 | €6,526 | -€67,540 | -91.2% |
| Deferred charges and accrued income | 490/1 | €66,496 | €66,496 | = | 0.0% |
| Total equity and liabilities | 10/49 | €182,027 | €170,983 | -€11,044 | -6.1% |
| Equity | 10/15 | €148,482 | €139,581 | -€8,902 | -6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €194,688 | €194,688 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,390 | €8,390 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,390 | €4,619 | -€3,770 | -44.9% |
| Other | 1319 | - | €3,770 | +€3,770 | |
| Tax-exempt reserves | 132 | €66 | €66 | = | 0.0% |
| Distributable reserves | 133 | €186,232 | €186,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,406 | -€61,307 | -€8,902 | -17.0% |
| Amounts payable | 17/49 | €33,544 | €31,402 | -€2,142 | -6.4% |
| Amounts payable within one year | 42/48 | €3,513 | €1,371 | -€2,142 | -61.0% |
| Financial debts | 43 | - | €23 | +€23 | |
| Credit institutions | 430/8 | - | €23 | +€23 | |
| Trade debts | 44 | €66 | €0 | -€66 | -100% |
| Suppliers | 440/4 | €66 | €0 | -€66 | -100% |
| Taxes, remuneration and social security | 45 | €91 | €91 | = | 0.0% |
| Taxes | 450/3 | €91 | €91 | = | 0.0% |
| Other amounts payable | 47/48 | €3,355 | €1,256 | -€2,099 | -62.6% |
| Accrued charges and deferred income | 492/3 | €30,031 | €30,031 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,449 | €5,558 | -€1,891 | -25.4% |
| Other operating charges | 640/8 | €2,252 | €2,355 | +€103 | +4.6% |
| Non-recurring operating charges | 66A | €64 | - | -€64 | |
| Gross operating margin | 9900 | €5,119 | -€928 | -€6,047 | |
| Operating profit (loss) | 9901 | -€4,647 | -€8,841 | -€4,194 | -90.3% |
| Financial income | 75/76B | €829 | €182 | -€647 | -78.0% |
| Recurring financial income | 75 | €829 | €182 | -€647 | -78.0% |
| Financial charges | 65/66B | €311 | €243 | -€67 | -21.7% |
| Recurring financial charges | 65 | €311 | €243 | -€67 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,128 | -€8,902 | -€4,773 | -116% |
| Profit (loss) for the period | 9904 | -€4,128 | -€8,902 | -€4,773 | -116% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,128 | -€8,902 | -€4,773 | -116% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.