FACTUREX: 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.
FACTUREX
Largest movements
- Cash +€7,836
up €7,836 (+282.2%), from €2,777 to €10,614
mainly Net result for the year (+€45,986) and Tax, wage and social debts (+€10,152)
- Receivables within one year -€265
down €265 (-100.0%), from €265 to €0
of which Other amounts receivable: -€265
- Other debts -€50,000
down €50,000 (-82.2%), from €60,794 to €10,794
- Profit (loss) carried forward +€45,986
up €45,986 (+60.0%), from -€76,669 to -€30,683
- Tax, wage and social debts +€10,152
up €10,152, from €0 to €10,152
- Trade debts +€1,434
up €1,434 (+451.4%), from €318 to €1,751
- Gross operating margin +€46,225
up €46,225 (+17846.1%), from €259 to €46,484
- Financial income -€2,500
down €2,500 (-100.0%), from €2,500 to €0
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 | €3,042 | €10,614 | +€7,571 | +248.9% |
| Current assets | 29/58 | €3,042 | €10,614 | +€7,571 | +248.9% |
| Amounts receivable within one year | 40/41 | €265 | €0 | -€265 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €265 | €0 | -€265 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,777 | €10,614 | +€7,836 | +282.2% |
| Total equity and liabilities | 10/49 | €3,042 | €10,614 | +€7,571 | +248.9% |
| Equity | 10/15 | -€58,069 | -€12,083 | +€45,986 | +79.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,669 | -€30,683 | +€45,986 | +60.0% |
| Amounts payable | 17/49 | €61,111 | €22,697 | -€38,415 | -62.9% |
| Amounts payable within one year | 42/48 | €61,111 | €22,697 | -€38,415 | -62.9% |
| Trade debts | 44 | €318 | €1,751 | +€1,434 | +451.4% |
| Suppliers | 440/4 | €318 | €1,751 | +€1,434 | +451.4% |
| Taxes, remuneration and social security | 45 | €0 | €10,152 | +€10,152 | |
| Taxes | 450/3 | €0 | €10,152 | +€10,152 | |
| Other amounts payable | 47/48 | €60,794 | €10,794 | -€50,000 | -82.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €259 | €46,484 | +€46,225 | +17846.1% |
| Operating profit (loss) | 9901 | -€128 | €46,084 | +€46,213 | |
| Financial income | 75/76B | €2,500 | €0 | -€2,500 | -100.0% |
| Recurring financial income | 75 | €2,500 | €0 | -€2,500 | -100.0% |
| Financial charges | 65/66B | €37 | €98 | +€61 | +164.1% |
| Recurring financial charges | 65 | €37 | €98 | +€61 | +164.1% |
| Profit (loss) for the period before taxes | 9903 | €2,335 | €45,986 | +€43,652 | +1869.8% |
| Profit (loss) for the period | 9904 | €2,335 | €45,986 | +€43,652 | +1869.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,335 | €45,986 | +€43,652 | +1869.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.