Factter: 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.
Factter
Largest movements
- Tangible fixed assets -€11,349
down €11,349 (-100.0%), from €11,349 to €0
of which Other tangible fixed assets: -€9,535
- Cash +€5,599
up €5,599 (+11.9%), from €47,223 to €52,823
mainly Net result for the year (+€71,885) and Investment in fixed assets (net) (+€9,535)
- Reserves -€12,359
down €12,359 (-100.0%), from €12,359 to €0
- Other debts +€8,427
up €8,427 (+11.1%), from €75,818 to €84,245
- Tax, wage and social debts -€2,679
down €2,679 (-76.9%), from €3,486 to €806
- Short-term financial debts +€1,374
up €1,374 (+3559.2%), from €39 to €1,412
- Gross operating margin +€40,794
up €40,794 (+62.7%), from €65,062 to €105,856
- Taxes +€6,626
up €6,626 (+49.9%), from €13,266 to €19,892
- Depreciation -€2,517
down €2,517 (-58.1%), from €4,331 to €1,814
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,692 | €91,121 | -€4,571 | -4.8% |
| Fixed assets | 21/28 | €11,349 | €0 | -€11,349 | -100.0% |
| Tangible fixed assets | 22/27 | €11,349 | €0 | -€11,349 | -100.0% |
| Furniture and vehicles | 24 | €1,814 | €0 | -€1,814 | -100.0% |
| Other tangible fixed assets | 26 | €9,535 | €0 | -€9,535 | -100.0% |
| Current assets | 29/58 | €84,343 | €91,121 | +€6,778 | +8.0% |
| Amounts receivable within one year | 40/41 | €36,419 | €37,332 | +€913 | +2.5% |
| Trade receivables | 40 | €34,394 | €28,725 | -€5,669 | -16.5% |
| Other amounts receivable | 41 | €2,025 | €8,606 | +€6,582 | +325.1% |
| Cash at bank and in hand | 54/58 | €47,223 | €52,823 | +€5,599 | +11.9% |
| Deferred charges and accrued income | 490/1 | €701 | €967 | +€266 | +38.0% |
| Total equity and liabilities | 10/49 | €95,692 | €91,121 | -€4,571 | -4.8% |
| Equity | 10/15 | €15,359 | €3,000 | -€12,359 | -80.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,359 | €0 | -€12,359 | -100.0% |
| Distributable reserves | 133 | €12,359 | €0 | -€12,359 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €80,333 | €88,121 | +€7,789 | +9.7% |
| Amounts payable within one year | 42/48 | €80,333 | €88,121 | +€7,789 | +9.7% |
| Financial debts | 43 | €39 | €1,412 | +€1,374 | +3559.2% |
| Credit institutions | 430/8 | €39 | €1,412 | +€1,374 | +3559.2% |
| Trade debts | 44 | €991 | €1,658 | +€667 | +67.4% |
| Suppliers | 440/4 | €991 | €1,658 | +€667 | +67.4% |
| Taxes, remuneration and social security | 45 | €3,486 | €806 | -€2,679 | -76.9% |
| Taxes | 450/3 | €3,486 | €806 | -€2,679 | -76.9% |
| Other amounts payable | 47/48 | €75,818 | €84,245 | +€8,427 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,331 | €1,814 | -€2,517 | -58.1% |
| Other operating charges | 640/8 | €1,455 | €1,678 | +€223 | +15.3% |
| Non-recurring operating charges | 66A | - | €9,535 | +€9,535 | |
| Gross operating margin | 9900 | €65,062 | €105,856 | +€40,794 | +62.7% |
| Operating profit (loss) | 9901 | €59,276 | €92,829 | +€33,553 | +56.6% |
| Financial income | 75/76B | €0 | €41 | +€41 | |
| Recurring financial income | 75 | €0 | €41 | +€41 | |
| Financial charges | 65/66B | €1,118 | €1,092 | -€26 | -2.4% |
| Recurring financial charges | 65 | €1,118 | €1,092 | -€26 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €58,157 | €91,778 | +€33,620 | +57.8% |
| Income taxes | 67/77 | €13,266 | €19,892 | +€6,626 | +49.9% |
| Profit (loss) for the period | 9904 | €44,891 | €71,885 | +€26,994 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,891 | €71,885 | +€26,994 | +60.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.