FACTORIT: 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.
FACTORIT
Largest movements
- Cash +€9,541
up €9,541 (+2.9%), from €329,725 to €339,266
mainly Net result for the year (+€17,585) and Depreciation (+€7,286)
- Tangible fixed assets -€5,782
down €5,782 (-4.4%), from €131,701 to €125,919
of which Land and buildings: -€5,790
- Reserves +€17,585
up €17,585 (+5.4%), from €325,520 to €343,105
of which Distributable reserves: +€19,445
- Other debts -€10,174
down €10,174 (-52.4%), from €19,413 to €9,240
- Debts after one year -€5,520
down €5,520 (-5.3%), from €104,271 to €98,751
- Gross operating margin -€25,063
down €25,063 (-28.4%), from €88,302 to €63,240
- Depreciation -€6,386
down €6,386 (-46.7%), from €13,672 to €7,286
- Taxes -€4,157
down €4,157 (-35.9%), from €11,565 to €7,408
- Financial charges -€2,916
down €2,916 (-8.5%), from €34,190 to €31,274
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 | €517,585 | €522,183 | +€4,598 | +0.9% |
| Fixed assets | 21/28 | €131,701 | €125,919 | -€5,782 | -4.4% |
| Tangible fixed assets | 22/27 | €131,701 | €125,919 | -€5,782 | -4.4% |
| Land and buildings | 22 | €129,428 | €123,637 | -€5,790 | -4.5% |
| Furniture and vehicles | 24 | €2,274 | €2,282 | +€8 | +0.4% |
| Current assets | 29/58 | €385,884 | €396,264 | +€10,380 | +2.7% |
| Amounts receivable within one year | 40/41 | €55,603 | €54,141 | -€1,462 | -2.6% |
| Trade receivables | 40 | €48,687 | €46,056 | -€2,632 | -5.4% |
| Other amounts receivable | 41 | €6,916 | €8,085 | +€1,170 | +16.9% |
| Cash at bank and in hand | 54/58 | €329,725 | €339,266 | +€9,541 | +2.9% |
| Deferred charges and accrued income | 490/1 | €556 | €2,857 | +€2,301 | +414.0% |
| Total equity and liabilities | 10/49 | €517,585 | €522,183 | +€4,598 | +0.9% |
| Equity | 10/15 | €384,537 | €402,122 | +€17,585 | +4.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €325,520 | €343,105 | +€17,585 | +5.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €323,660 | €343,105 | +€19,445 | +6.0% |
| Profit (loss) carried forward | 14 | €52,017 | €52,017 | = | 0.0% |
| Amounts payable | 17/49 | €133,048 | €120,061 | -€12,987 | -9.8% |
| Amounts payable after more than one year | 17 | €104,271 | €98,751 | -€5,520 | -5.3% |
| Financial debts | 170/4 | €104,271 | €98,751 | -€5,520 | -5.3% |
| Amounts payable within one year | 42/48 | €28,777 | €19,501 | -€9,276 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €5,177 | €5,520 | +€343 | +6.6% |
| Trade debts | 44 | €2,263 | €3,196 | +€934 | +41.3% |
| Suppliers | 440/4 | €2,263 | €3,196 | +€934 | +41.3% |
| Taxes, remuneration and social security | 45 | €1,924 | €1,545 | -€379 | -19.7% |
| Taxes | 450/3 | €1,924 | €1,545 | -€379 | -19.7% |
| Other amounts payable | 47/48 | €19,413 | €9,240 | -€10,174 | -52.4% |
| Accrued charges and deferred income | 492/3 | - | €1,809 | +€1,809 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,672 | €7,286 | -€6,386 | -46.7% |
| Other operating charges | 640/8 | €1,410 | €1,444 | +€33 | +2.4% |
| Gross operating margin | 9900 | €88,302 | €63,240 | -€25,063 | -28.4% |
| Operating profit (loss) | 9901 | €73,220 | €54,510 | -€18,710 | -25.6% |
| Financial income | 75/76B | €1,298 | €1,756 | +€458 | +35.3% |
| Recurring financial income | 75 | €1,298 | €1,756 | +€458 | +35.3% |
| Financial charges | 65/66B | €34,190 | €31,274 | -€2,916 | -8.5% |
| Recurring financial charges | 65 | €34,190 | €31,274 | -€2,916 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €40,328 | €24,993 | -€15,335 | -38.0% |
| Income taxes | 67/77 | €11,565 | €7,408 | -€4,157 | -35.9% |
| Profit (loss) for the period | 9904 | €28,764 | €17,585 | -€11,179 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,764 | €17,585 | -€11,179 | -38.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.