Factris BE1: 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.
Factris BE1
Largest movements
- Receivables within one year +€1.5m
up €1.5m (+243%), from €631,752 to €2.2m
of which Other amounts receivable: +€1.5m
- Cash +€147,804
up €147,804 (+157%), from €94,366 to €242,170
mainly Trade debts (+€1.7m) and Net result for the year (+€108,149)
- Trade debts +€1.7m
up €1.7m (+258%), from €669,426 to €2.4m
- Other debts -€189,540
down €189,540 (-100%), from €189,540 to €0
- Profit (loss) carried forward +€108,149
up €108,149 (+51.3%), from -€211,013 to -€102,863
- Tax, wage and social debts +€35,789
up €35,789 (+126%), from €28,313 to €64,102
of which Taxes: +€36,764
- Gross operating margin +€72,818
up €72,818 (+189%), from €38,563 to €111,381
- Financial charges -€16,935
down €16,935 (-84.0%), from €20,167 to €3,232
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 | €726,267 | €2,407,139 | +€1.7m | +231% |
| Fixed assets | 21/28 | €149 | €149 | = | 0.0% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €726,118 | €2,406,990 | +€1.7m | +231% |
| Amounts receivable within one year | 40/41 | €631,752 | €2,164,821 | +€1.5m | +243% |
| Trade receivables | 40 | €8,324 | €17,765 | +€9,441 | +113% |
| Other amounts receivable | 41 | €623,428 | €2,147,055 | +€1.5m | +244% |
| Cash at bank and in hand | 54/58 | €94,366 | €242,170 | +€147,804 | +157% |
| Total equity and liabilities | 10/49 | €726,267 | €2,407,139 | +€1.7m | +231% |
| Equity | 10/15 | -€161,013 | -€52,863 | +€108,149 | +67.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€211,013 | -€102,863 | +€108,149 | +51.3% |
| Amounts payable | 17/49 | €887,279 | €2,460,003 | +€1.6m | +177% |
| Amounts payable within one year | 42/48 | €887,279 | €2,460,003 | +€1.6m | +177% |
| Trade debts | 44 | €669,426 | €2,395,901 | +€1.7m | +258% |
| Suppliers | 440/4 | €669,426 | €2,395,901 | +€1.7m | +258% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €28,313 | €64,102 | +€35,789 | +126% |
| Taxes | 450/3 | €27,338 | €64,102 | +€36,764 | +134% |
| Remuneration and social security | 454/9 | €975 | €0 | -€975 | -100% |
| Other amounts payable | 47/48 | €189,540 | €0 | -€189,540 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €38,563 | €111,381 | +€72,818 | +189% |
| Operating profit (loss) | 9901 | €38,563 | €111,381 | +€72,818 | +189% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €20,167 | €3,232 | -€16,935 | -84.0% |
| Recurring financial charges | 65 | €20,167 | €3,232 | -€16,935 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | €18,396 | €108,149 | +€89,754 | +488% |
| Profit (loss) for the period | 9904 | €18,396 | €108,149 | +€89,754 | +488% |
| Profit (loss) for the period to be appropriated | 9905 | €18,396 | €108,149 | +€89,754 | +488% |
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 15 October 2026 via checked.be.