FACTOR8 MANAGEMENT & CONSULTING: 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.
FACTOR8 MANAGEMENT & CONSULTING
Largest movements
- Current investments -€58,000
down €58,000 (-8.2%), from €708,000 to €650,000
- Receivables within one year -€22,096
no longer reported in 2025 (was €22,096)
- Tangible fixed assets -€19,287
down €19,287 (-4.5%), from €429,022 to €409,736
of which Land and buildings: -€12,941
- Debts after one year -€77,634
down €77,634 (-31.8%), from €243,801 to €166,168
- Reserves +€36,054
up €36,054 (+3.7%), from €980,009 to €1.0m
of which Distributable reserves: +€36,054
- Other debts -€28,217
down €28,217 (-82.7%), from €34,125 to €5,908
- Gross operating margin -€229,010
down €229,010 (-73.8%), from €310,323 to €81,312
- Financial income -€147,841
down €147,841 (-89.4%), from €165,333 to €17,492
of which Non-recurring financial income: -€133,077
- Taxes -€80,763
down €80,763 (-78.3%), from €103,189 to €22,426
- Financial charges -€4,069
down €4,069 (-26.5%), from €15,355 to €11,286
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 | €1,419,280 | €1,321,364 | -€97,916 | -6.9% |
| Fixed assets | 21/28 | €651,818 | €632,531 | -€19,287 | -3.0% |
| Tangible fixed assets | 22/27 | €429,022 | €409,736 | -€19,287 | -4.5% |
| Land and buildings | 22 | €410,384 | €397,442 | -€12,941 | -3.2% |
| Furniture and vehicles | 24 | €14,837 | €9,567 | -€5,270 | -35.5% |
| Other tangible fixed assets | 26 | €3,801 | €2,726 | -€1,075 | -28.3% |
| Financial fixed assets | 28 | €222,795 | €222,795 | = | 0.0% |
| Current assets | 29/58 | €767,462 | €688,832 | -€78,630 | -10.2% |
| Amounts receivable within one year | 40/41 | €22,096 | - | -€22,096 | |
| Trade receivables | 40 | €22,096 | - | -€22,096 | |
| Current investments | 50/53 | €708,000 | €650,000 | -€58,000 | -8.2% |
| Cash at bank and in hand | 54/58 | €29,315 | €34,039 | +€4,724 | +16.1% |
| Deferred charges and accrued income | 490/1 | €8,051 | €4,793 | -€3,258 | -40.5% |
| Total equity and liabilities | 10/49 | €1,419,280 | €1,321,364 | -€97,916 | -6.9% |
| Equity | 10/15 | €998,609 | €1,034,663 | +€36,054 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €980,009 | €1,016,063 | +€36,054 | +3.7% |
| Tax-exempt reserves | 132 | €307 | €307 | = | 0.0% |
| Distributable reserves | 133 | €979,702 | €1,015,756 | +€36,054 | +3.7% |
| Amounts payable | 17/49 | €420,671 | €286,700 | -€133,970 | -31.8% |
| Amounts payable after more than one year | 17 | €243,801 | €166,168 | -€77,634 | -31.8% |
| Financial debts | 170/4 | €243,801 | €166,168 | -€77,634 | -31.8% |
| Amounts payable within one year | 42/48 | €173,927 | €120,326 | -€53,601 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €91,268 | €79,111 | -€12,156 | -13.3% |
| Trade debts | 44 | €2,774 | €2,477 | -€297 | -10.7% |
| Suppliers | 440/4 | €2,774 | €2,477 | -€297 | -10.7% |
| Taxes, remuneration and social security | 45 | €45,761 | €32,830 | -€12,931 | -28.3% |
| Taxes | 450/3 | €45,761 | €32,830 | -€12,931 | -28.3% |
| Other amounts payable | 47/48 | €34,125 | €5,908 | -€28,217 | -82.7% |
| Accrued charges and deferred income | 492/3 | €2,942 | €207 | -€2,735 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,691 | €22,105 | -€587 | -2.6% |
| Other operating charges | 640/8 | €2,379 | €3,653 | +€1,274 | +53.6% |
| Non-recurring operating charges | 66A | - | €281 | +€281 | |
| Gross operating margin | 9900 | €310,323 | €81,312 | -€229,010 | -73.8% |
| Operating profit (loss) | 9901 | €285,253 | €55,274 | -€229,978 | -80.6% |
| Financial income | 75/76B | €165,333 | €17,492 | -€147,841 | -89.4% |
| Recurring financial income | 75 | €32,256 | €17,492 | -€14,764 | -45.8% |
| Non-recurring financial income | 76B | €133,077 | - | -€133,077 | |
| Financial charges | 65/66B | €15,355 | €11,286 | -€4,069 | -26.5% |
| Recurring financial charges | 65 | €15,355 | €11,286 | -€4,069 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €435,231 | €61,481 | -€373,750 | -85.9% |
| Income taxes | 67/77 | €103,189 | €22,426 | -€80,763 | -78.3% |
| Profit (loss) for the period | 9904 | €332,042 | €39,055 | -€292,987 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €332,042 | €39,055 | -€292,987 | -88.2% |
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 16 October 2026 via checked.be.