FACTORY LUX: 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.
FACTORY LUX
Largest movements
- Receivables within one year +€59,853
up €59,853 (+87993.1%), from €68 to €59,921
- Cash -€28,789
down €28,789 (-84.6%), from €34,042 to €5,253
mainly Receivables within one year (-€59,853) and Debts after one year (-€38,734)
- Tangible fixed assets -€22,756
down €22,756 (-4.1%), from €552,138 to €529,381
- Profit (loss) carried forward +€73,394
new in 2025: €73,394
- Debts after one year -€38,734
down €38,734 (-57.2%), from €67,662 to €28,928
- Current portion of long-term debt -€29,229
down €29,229 (-42.3%), from €69,090 to €39,861
- Tax, wage and social debts +€13,700
up €13,700 (+47.1%), from €29,097 to €42,797
- Other debts -€13,488
down €13,488 (-42.4%), from €31,808 to €18,320
- Gross operating margin +€5,885
up €5,885 (+4.3%), from €137,908 to €143,793
- Financial charges -€3,273
down €3,273 (-38.6%), from €8,470 to €5,197
- Financial income +€3,074
up €3,074 (+1832.1%), from €168 to €3,241
- Taxes -€2,135
down €2,135 (-7.3%), from €29,334 to €27,200
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 | €589,874 | €598,253 | +€8,378 | +1.4% |
| Fixed assets | 21/28 | €553,538 | €530,781 | -€22,756 | -4.1% |
| Tangible fixed assets | 22/27 | €552,138 | €529,381 | -€22,756 | -4.1% |
| Land and buildings | 22 | €552,138 | €529,381 | -€22,756 | -4.1% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €36,336 | €67,471 | +€31,135 | +85.7% |
| Amounts receivable within one year | 40/41 | €68 | €59,921 | +€59,853 | +87993.1% |
| Other amounts receivable | 41 | €68 | €59,921 | +€59,853 | +87993.1% |
| Cash at bank and in hand | 54/58 | €34,042 | €5,253 | -€28,789 | -84.6% |
| Deferred charges and accrued income | 490/1 | €2,226 | €2,297 | +€71 | +3.2% |
| Total equity and liabilities | 10/49 | €589,874 | €598,253 | +€8,378 | +1.4% |
| Equity | 10/15 | €392,217 | €465,611 | +€73,394 | +18.7% |
| Contributions | 10/11 | €146,000 | €146,000 | = | 0.0% |
| Revaluation surpluses | 12 | €190,188 | €190,188 | = | 0.0% |
| Reserves | 13 | €56,029 | €56,029 | = | 0.0% |
| Distributable reserves | 133 | €56,029 | €56,029 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €73,394 | +€73,394 | |
| Amounts payable | 17/49 | €197,657 | €132,642 | -€65,016 | -32.9% |
| Amounts payable after more than one year | 17 | €67,662 | €28,928 | -€38,734 | -57.2% |
| Financial debts | 170/4 | €67,662 | €28,928 | -€38,734 | -57.2% |
| Amounts payable within one year | 42/48 | €129,996 | €100,996 | -€29,000 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €69,090 | €39,861 | -€29,229 | -42.3% |
| Trade debts | 44 | - | €19 | +€19 | |
| Suppliers | 440/4 | - | €19 | +€19 | |
| Taxes, remuneration and social security | 45 | €29,097 | €42,797 | +€13,700 | +47.1% |
| Taxes | 450/3 | €29,097 | €42,797 | +€13,700 | +47.1% |
| Other amounts payable | 47/48 | €31,808 | €18,320 | -€13,488 | -42.4% |
| Accrued charges and deferred income | 492/3 | - | €2,718 | +€2,718 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,407 | €32,487 | +€1,080 | +3.4% |
| Other operating charges | 640/8 | €8,478 | €8,757 | +€279 | +3.3% |
| Gross operating margin | 9900 | €137,908 | €143,793 | +€5,885 | +4.3% |
| Operating profit (loss) | 9901 | €98,023 | €102,549 | +€4,526 | +4.6% |
| Financial income | 75/76B | €168 | €3,241 | +€3,074 | +1832.1% |
| Recurring financial income | 75 | €168 | €3,241 | +€3,074 | +1832.1% |
| Financial charges | 65/66B | €8,470 | €5,197 | -€3,273 | -38.6% |
| Recurring financial charges | 65 | €8,470 | €5,197 | -€3,273 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €89,721 | €100,594 | +€10,872 | +12.1% |
| Income taxes | 67/77 | €29,334 | €27,200 | -€2,135 | -7.3% |
| Profit (loss) for the period | 9904 | €60,387 | €73,394 | +€13,007 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,387 | €73,394 | +€13,007 | +21.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.