FIELDING FACTORY: what changed
FIELDING FACTORY
Largest movements
- Receivables within one year +€10,630
up €10,630 (+80.1%), from €13,278 to €23,908
of which Trade receivables: +€7,819
- Cash +€10,587
up €10,587 (+64.8%), from €16,335 to €26,922
mainly Net result for the year (+€23,683) and Tax, wage and social debts (+€11,056)
- Tangible fixed assets +€868
up €868 (+5.5%), from €15,705 to €16,573
of which Furniture and vehicles: +€1,942
- Tax, wage and social debts +€11,056
up €11,056 (+63.2%), from €17,488 to €28,543
- Other debts +€10,000
up €10,000 (+100%), from €10,000 to €20,000
- Trade debts +€2,046
up €2,046 (+190%), from €1,075 to €3,121
- Profit (loss) carried forward -€1,347
down €1,347 (-7.3%), from €18,490 to €17,144
- Gross operating margin -€2,559
down €2,559 (-5.9%), from €43,170 to €40,611
- Taxes +€1,543
up €1,543 (+18.5%), from €8,326 to €9,869
- Depreciation +€1,075
up €1,075 (+20.0%), from €5,373 to €6,448
- Other operating charges -€704
down €704 (-55.5%), from €1,269 to €565
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,053 | €69,808 | +€21,755 | +45.3% |
| Fixed assets | 21/28 | €18,440 | €18,978 | +€538 | +2.9% |
| Intangible fixed assets | 21 | €1,805 | €1,425 | -€380 | -21.1% |
| Tangible fixed assets | 22/27 | €15,705 | €16,573 | +€868 | +5.5% |
| Plant, machinery and equipment | 23 | €6,414 | €5,340 | -€1,074 | -16.7% |
| Furniture and vehicles | 24 | €9,291 | €11,233 | +€1,942 | +20.9% |
| Financial fixed assets | 28 | €930 | €980 | +€50 | +5.4% |
| Current assets | 29/58 | €29,613 | €50,830 | +€21,217 | +71.6% |
| Amounts receivable within one year | 40/41 | €13,278 | €23,908 | +€10,630 | +80.1% |
| Trade receivables | 40 | €11,684 | €19,503 | +€7,819 | +66.9% |
| Other amounts receivable | 41 | €1,595 | €4,406 | +€2,811 | +176% |
| Cash at bank and in hand | 54/58 | €16,335 | €26,922 | +€10,587 | +64.8% |
| Total equity and liabilities | 10/49 | €48,053 | €69,808 | +€21,755 | +45.3% |
| Equity | 10/15 | €19,490 | €18,144 | -€1,347 | -6.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,490 | €17,144 | -€1,347 | -7.3% |
| Amounts payable | 17/49 | €28,563 | €51,664 | +€23,101 | +80.9% |
| Amounts payable within one year | 42/48 | €28,563 | €51,664 | +€23,101 | +80.9% |
| Trade debts | 44 | €1,075 | €3,121 | +€2,046 | +190% |
| Suppliers | 440/4 | €1,075 | €3,121 | +€2,046 | +190% |
| Taxes, remuneration and social security | 45 | €17,488 | €28,543 | +€11,056 | +63.2% |
| Taxes | 450/3 | €17,488 | €28,543 | +€11,056 | +63.2% |
| Other amounts payable | 47/48 | €10,000 | €20,000 | +€10,000 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,373 | €6,448 | +€1,075 | +20.0% |
| Other operating charges | 640/8 | €1,269 | €565 | -€704 | -55.5% |
| Gross operating margin | 9900 | €43,170 | €40,611 | -€2,559 | -5.9% |
| Operating profit (loss) | 9901 | €36,527 | €33,598 | -€2,929 | -8.0% |
| Financial income | 75/76B | €12 | €45 | +€33 | +275% |
| Recurring financial income | 75 | €12 | €45 | +€33 | +275% |
| Financial charges | 65/66B | €167 | €92 | -€75 | -45.1% |
| Recurring financial charges | 65 | €167 | €92 | -€75 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €36,372 | €33,551 | -€2,821 | -7.8% |
| Income taxes | 67/77 | €8,326 | €9,869 | +€1,543 | +18.5% |
| Profit (loss) for the period | 9904 | €28,046 | €23,683 | -€4,363 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,046 | €23,683 | -€4,363 | -15.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.