Factorie: 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.
Factorie
Largest movements
- Receivables within one year -€18,704
down €18,704 (-53.2%), from €35,124 to €16,421
of which Trade receivables: -€18,819
- Tangible fixed assets +€3,132
up €3,132 (+207%), from €1,512 to €4,645
- Profit (loss) carried forward -€19,382
new in 2025: -€19,382
- Trade debts +€4,607
up €4,607 (+64.8%), from €7,112 to €11,719
- Tax, wage and social debts -€1,188
down €1,188 (-14.6%), from €8,134 to €6,947
- Gross operating margin -€49,772
down €49,772, from €35,810 to -€13,962
- Taxes -€4,420
down €4,420 (-98.2%), from €4,503 to €83
- Financial charges +€1,831
up €1,831 (+569%), from €322 to €2,153
- Other operating charges +€540
up €540 (+143%), from €379 to €919
- Depreciation +€435
up €435 (+22.1%), from €1,968 to €2,403
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 | €72,724 | €57,060 | -€15,664 | -21.5% |
| Fixed assets | 21/28 | €1,512 | €4,645 | +€3,132 | +207% |
| Tangible fixed assets | 22/27 | €1,512 | €4,645 | +€3,132 | +207% |
| Furniture and vehicles | 24 | €1,512 | €4,645 | +€3,132 | +207% |
| Current assets | 29/58 | €71,212 | €52,416 | -€18,796 | -26.4% |
| Amounts receivable within one year | 40/41 | €35,124 | €16,421 | -€18,704 | -53.2% |
| Trade receivables | 40 | €34,939 | €16,120 | -€18,819 | -53.9% |
| Other amounts receivable | 41 | €185 | €300 | +€115 | +62.1% |
| Cash at bank and in hand | 54/58 | €36,088 | €35,591 | -€497 | -1.4% |
| Deferred charges and accrued income | 490/1 | - | €404 | +€404 | |
| Total equity and liabilities | 10/49 | €72,724 | €57,060 | -€15,664 | -21.5% |
| Equity | 10/15 | €21,817 | €2,435 | -€19,382 | -88.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,817 | €18,817 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €18,517 | €18,517 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€19,382 | -€19,382 | |
| Amounts payable | 17/49 | €50,907 | €54,625 | +€3,718 | +7.3% |
| Amounts payable within one year | 42/48 | €50,907 | €54,625 | +€3,718 | +7.3% |
| Financial debts | 43 | €180 | €121 | -€59 | -32.7% |
| Credit institutions | 430/8 | €180 | €121 | -€59 | -32.7% |
| Trade debts | 44 | €7,112 | €11,719 | +€4,607 | +64.8% |
| Suppliers | 440/4 | €7,112 | €11,719 | +€4,607 | +64.8% |
| Taxes, remuneration and social security | 45 | €8,134 | €6,947 | -€1,188 | -14.6% |
| Taxes | 450/3 | €8,134 | €6,947 | -€1,188 | -14.6% |
| Other amounts payable | 47/48 | €35,481 | €35,838 | +€357 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,968 | €2,403 | +€435 | +22.1% |
| Other operating charges | 640/8 | €379 | €919 | +€540 | +143% |
| Gross operating margin | 9900 | €35,810 | -€13,962 | -€49,772 | |
| Operating profit (loss) | 9901 | €33,463 | -€17,283 | -€50,747 | |
| Financial income | 75/76B | - | €138 | +€138 | |
| Recurring financial income | 75 | - | €138 | +€138 | |
| Financial charges | 65/66B | €322 | €2,153 | +€1,831 | +569% |
| Recurring financial charges | 65 | €322 | €2,153 | +€1,831 | +569% |
| Profit (loss) for the period before taxes | 9903 | €33,142 | -€19,299 | -€52,440 | |
| Income taxes | 67/77 | €4,503 | €83 | -€4,420 | -98.2% |
| Profit (loss) for the period | 9904 | €28,639 | -€19,382 | -€48,020 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,639 | -€19,382 | -€48,020 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.