FACTORY NEST: 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.
FACTORY NEST
Largest movements
- Receivables within one year +€24,666
up €24,666 (+98.8%), from €24,967 to €49,633
of which Trade receivables: +€26,591
- Cash -€12,446
down €12,446 (-47.8%), from €26,033 to €13,586
mainly Receivables within one year (-€24,666) and Net result for the year (-€7,083)
- Debts after one year +€18,499
new in 2025: €18,499
- Profit (loss) carried forward -€7,083
down €7,083 (-37.7%), from -€18,782 to -€25,865
- Gross operating margin +€7,060
up €7,060 (+53.6%), from -€13,165 to -€6,105
- Financial charges +€520
up €520 (+877%), from €59 to €579
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 | €51,460 | €63,219 | +€11,759 | +22.9% |
| Current assets | 29/58 | €51,460 | €63,219 | +€11,759 | +22.9% |
| Amounts receivable within one year | 40/41 | €24,967 | €49,633 | +€24,666 | +98.8% |
| Trade receivables | 40 | €20,080 | €46,672 | +€26,591 | +132% |
| Other amounts receivable | 41 | €4,886 | €2,961 | -€1,925 | -39.4% |
| Cash at bank and in hand | 54/58 | €26,033 | €13,586 | -€12,446 | -47.8% |
| Deferred charges and accrued income | 490/1 | €460 | - | -€460 | |
| Total equity and liabilities | 10/49 | €51,460 | €63,219 | +€11,759 | +22.9% |
| Equity | 10/15 | €42,718 | €35,635 | -€7,083 | -16.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,782 | -€25,865 | -€7,083 | -37.7% |
| Amounts payable | 17/49 | €8,742 | €27,584 | +€18,843 | +216% |
| Amounts payable after more than one year | 17 | - | €18,499 | +€18,499 | |
| Financial debts | 170/4 | - | €18,499 | +€18,499 | |
| Amounts payable within one year | 42/48 | €8,742 | €9,086 | +€344 | +3.9% |
| Trade debts | 44 | €8,742 | €9,086 | +€344 | +3.9% |
| Suppliers | 440/4 | €8,742 | €9,086 | +€344 | +3.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€13,165 | -€6,105 | +€7,060 | +53.6% |
| Operating profit (loss) | 9901 | -€13,552 | -€6,504 | +€7,048 | +52.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €59 | €579 | +€520 | +877% |
| Recurring financial charges | 65 | €59 | €579 | +€520 | +877% |
| Profit (loss) for the period before taxes | 9903 | -€13,611 | -€7,083 | +€6,528 | +48.0% |
| Profit (loss) for the period | 9904 | -€13,611 | -€7,083 | +€6,528 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,611 | -€7,083 | +€6,528 | +48.0% |
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 14 October 2026 via checked.be.