FATTORIMMO: 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.
FATTORIMMO
Largest movements
- Cash -€15,172
down €15,172 (-70.5%), from €21,521 to €6,349
mainly Receivables within one year (-€8,297) and Debts after one year (-€6,814)
- Receivables within one year +€8,297
new in 2025: €8,297
- Tangible fixed assets -€4,178
down €4,178 (-5.9%), from €70,993 to €66,815
of which Land and buildings: -€4,836
- Deferred charges and accrued income -€1,692
no longer reported in 2025 (was €1,692)
- Debts after one year -€6,814
down €6,814 (-12.8%), from €53,367 to €46,553
- Trade debts -€5,752
no longer reported in 2025 (was €5,752)
- Turnover +€20,542
new in 2025: €20,542
- Other operating income -€19,340
no longer reported in 2025 (was €19,340)
- Services and other goods +€2,925
up €2,925 (+87.5%), from €3,341 to €6,266
- Other operating charges +€1,005
up €1,005 (+16.6%), from €6,065 to €7,070
- Depreciation +€269
up €269 (+4.7%), from €5,781 to €6,050
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 | €94,206 | €81,461 | -€12,745 | -13.5% |
| Fixed assets | 21/28 | €70,993 | €66,815 | -€4,178 | -5.9% |
| Tangible fixed assets | 22/27 | €70,993 | €66,815 | -€4,178 | -5.9% |
| Land and buildings | 22 | €70,993 | €66,157 | -€4,836 | -6.8% |
| Plant, machinery and equipment | 23 | - | €658 | +€658 | |
| Current assets | 29/58 | €23,213 | €14,646 | -€8,567 | -36.9% |
| Amounts receivable within one year | 40/41 | - | €8,297 | +€8,297 | |
| Trade receivables | 40 | - | €8,297 | +€8,297 | |
| Cash at bank and in hand | 54/58 | €21,521 | €6,349 | -€15,172 | -70.5% |
| Deferred charges and accrued income | 490/1 | €1,692 | - | -€1,692 | |
| Total equity and liabilities | 10/49 | €94,206 | €81,461 | -€12,745 | -13.5% |
| Equity | 10/15 | €811 | €434 | -€377 | -46.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Capital | 10 | €6,300 | €6,300 | = | 0.0% |
| Issued capital | 100 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,489 | -€5,866 | -€377 | -6.9% |
| Amounts payable | 17/49 | €93,395 | €81,027 | -€12,368 | -13.2% |
| Amounts payable after more than one year | 17 | €53,367 | €46,553 | -€6,814 | -12.8% |
| Financial debts | 170/4 | €53,367 | €46,553 | -€6,814 | -12.8% |
| Leasing and similar obligations | 172 | €53,367 | €46,553 | -€6,814 | -12.8% |
| Amounts payable within one year | 42/48 | €40,028 | €34,474 | -€5,554 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €6,617 | €6,814 | +€197 | +3.0% |
| Trade debts | 44 | €5,752 | - | -€5,752 | |
| Suppliers | 440/4 | €5,752 | - | -€5,752 | |
| Other amounts payable | 47/48 | €27,659 | €27,660 | +€1 | 0.0% |
| Operating income | 70/76A | €19,340 | €20,542 | +€1,202 | +6.2% |
| Turnover | 70 | - | €20,542 | +€20,542 | |
| Other operating income | 74 | €19,340 | - | -€19,340 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €15,349 | €19,386 | +€4,037 | +26.3% |
| Services and other goods | 61 | €3,341 | €6,266 | +€2,925 | +87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,781 | €6,050 | +€269 | +4.7% |
| Other operating charges | 640/8 | €6,065 | €7,070 | +€1,005 | +16.6% |
| Non-recurring operating charges | 66A | €162 | €0 | -€162 | -100.0% |
| Operating profit (loss) | 9901 | €3,991 | €1,156 | -€2,835 | -71.0% |
| Financial income | 75/76B | €49 | €206 | +€157 | +320.4% |
| Recurring financial income | 75 | €49 | €103 | +€54 | +110.2% |
| Income from financial fixed assets | 750 | - | €103 | +€103 | |
| Other financial income | 752/9 | €49 | - | -€49 | |
| Non-recurring financial income | 76B | - | €103 | +€103 | |
| Financial charges | 65/66B | €1,944 | €1,739 | -€205 | -10.5% |
| Recurring financial charges | 65 | €1,944 | €1,739 | -€205 | -10.5% |
| Debt charges | 650 | €1,944 | €1,739 | -€205 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €2,096 | -€377 | -€2,473 | |
| Profit (loss) for the period | 9904 | €2,096 | -€377 | -€2,473 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,096 | -€377 | -€2,473 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.