FACTUR'EASY: 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.
FACTUR'EASY
Largest movements
- Cash +€105,286
up €105,286 (+419%), from €25,157 to €130,443
mainly Net result for the year (+€128,067) and Trade debts (+€101,408)
- Receivables within one year +€88,066
up €88,066 (+39.8%), from €221,462 to €309,528
of which Other amounts receivable: +€195,271
- Tangible fixed assets +€48,017
up €48,017 (+105%), from €45,763 to €93,780
of which Plant, machinery and equipment: +€53,137
- Deferred charges and accrued income +€7,891
up €7,891 (+1,162%), from €679 to €8,570
- Profit (loss) carried forward +€127,208
up €127,208 (+65.8%), from €193,358 to €320,567
- Trade debts +€101,408
up €101,408 (+575%), from €17,636 to €119,045
- Tax, wage and social debts +€19,650
up €19,650 (+94.3%), from €20,830 to €40,480
of which Remuneration and social security: +€18,351
- Gross operating margin +€138,136
up €138,136 (+42.9%), from €322,250 to €460,386
- Staff costs +€28,023
up €28,023 (+12.2%), from €229,307 to €257,329
- Taxes +€20,454
up €20,454 (+66.8%), from €30,602 to €51,056
- Depreciation +€4,638
up €4,638 (+60.5%), from €7,664 to €12,302
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.
Derived cash bridge
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 | €297,512 | €547,663 | +€250,151 | +84.1% |
| Fixed assets | 21/28 | €50,214 | €99,122 | +€48,908 | +97.4% |
| Intangible fixed assets | 21 | - | €891 | +€891 | |
| Tangible fixed assets | 22/27 | €45,763 | €93,780 | +€48,017 | +105% |
| Plant, machinery and equipment | 23 | €20,080 | €73,217 | +€53,137 | +265% |
| Furniture and vehicles | 24 | €25,682 | €20,562 | -€5,120 | -19.9% |
| Financial fixed assets | 28 | €4,451 | €4,451 | = | 0.0% |
| Current assets | 29/58 | €247,298 | €448,541 | +€201,244 | +81.4% |
| Amounts receivable within one year | 40/41 | €221,462 | €309,528 | +€88,066 | +39.8% |
| Trade receivables | 40 | €175,925 | €68,721 | -€107,205 | -60.9% |
| Other amounts receivable | 41 | €45,537 | €240,808 | +€195,271 | +429% |
| Cash at bank and in hand | 54/58 | €25,157 | €130,443 | +€105,286 | +419% |
| Deferred charges and accrued income | 490/1 | €679 | €8,570 | +€7,891 | +1,162% |
| Total equity and liabilities | 10/49 | €297,512 | €547,663 | +€250,151 | +84.1% |
| Equity | 10/15 | €234,045 | €361,254 | +€127,208 | +54.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €687 | €687 | = | 0.0% |
| Non-distributable reserves | 130/1 | €687 | €687 | = | 0.0% |
| Reserves not available under the articles | 1311 | €687 | €687 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,358 | €320,567 | +€127,208 | +65.8% |
| Amounts payable | 17/49 | €63,466 | €186,409 | +€122,943 | +194% |
| Amounts payable within one year | 42/48 | €63,466 | €186,409 | +€122,943 | +194% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €26,284 | +€1,284 | +5.1% |
| Trade debts | 44 | €17,636 | €119,045 | +€101,408 | +575% |
| Suppliers | 440/4 | €17,636 | €119,045 | +€101,408 | +575% |
| Taxes, remuneration and social security | 45 | €20,830 | €40,480 | +€19,650 | +94.3% |
| Taxes | 450/3 | €16 | €1,314 | +€1,298 | +8,338% |
| Remuneration and social security | 454/9 | €20,815 | €39,166 | +€18,351 | +88.2% |
| Other amounts payable | 47/48 | - | €601 | +€601 | |
| Remuneration, social security and pensions | 62 | €229,307 | €257,329 | +€28,023 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,664 | €12,302 | +€4,638 | +60.5% |
| Other operating charges | 640/8 | €4,420 | €2,227 | -€2,194 | -49.6% |
| Non-recurring operating charges | 66A | €1,267 | €7,870 | +€6,603 | +521% |
| Gross operating margin | 9900 | €322,250 | €460,386 | +€138,136 | +42.9% |
| Operating profit (loss) | 9901 | €79,593 | €180,659 | +€101,066 | +127% |
| Financial income | 75/76B | €326 | €458 | +€132 | +40.7% |
| Recurring financial income | 75 | €326 | €458 | +€132 | +40.7% |
| Financial charges | 65/66B | €1,289 | €1,993 | +€703 | +54.6% |
| Recurring financial charges | 65 | €1,289 | €1,993 | +€703 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | €78,629 | €179,124 | +€100,495 | +128% |
| Income taxes | 67/77 | €30,602 | €51,056 | +€20,454 | +66.8% |
| Profit (loss) for the period | 9904 | €48,026 | €128,067 | +€80,041 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €48,026 | €128,067 | +€80,041 | +167% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.