GROUPE FACTORY: what changed
GROUPE FACTORY
Largest movements
- Receivables within one year +€61,215
up €61,215 (+170%), from €35,944 to €97,159
of which Other amounts receivable: +€94,215
- Tangible fixed assets -€4,411
down €4,411 (-25.4%), from €17,385 to €12,974
- Financial fixed assets +€3,510
up €3,510 (+527%), from €666 to €4,176
- Stocks and contracts +€3,300
up €3,300 (+5.3%), from €62,450 to €65,750
- Tax, wage and social debts +€66,219
up €66,219 (+1,216%), from €5,444 to €71,663
- Profit (loss) carried forward +€55,899
up €55,899 (+115%), from €48,545 to €104,444
- Other debts -€33,146
no longer reported in 2025 (was €33,146)
- Trade debts -€24,736
down €24,736 (-90.6%), from €27,316 to €2,579
- Gross operating margin +€64,161
up €64,161 (+309%), from €20,743 to €84,904
- Taxes +€17,422
up €17,422 (+461%), from €3,776 to €21,198
- Staff costs +€4,229
new in 2025: €4,229
- Financial income +€2,244
up €2,244 (+576%), from €389 to €2,633
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 | €116,450 | €180,687 | +€64,236 | +55.2% |
| Fixed assets | 21/28 | €18,051 | €17,149 | -€901 | -5.0% |
| Tangible fixed assets | 22/27 | €17,385 | €12,974 | -€4,411 | -25.4% |
| Furniture and vehicles | 24 | €17,385 | €12,974 | -€4,411 | -25.4% |
| Financial fixed assets | 28 | €666 | €4,176 | +€3,510 | +527% |
| Current assets | 29/58 | €98,400 | €163,537 | +€65,138 | +66.2% |
| Stocks and contracts in progress | 3 | €62,450 | €65,750 | +€3,300 | +5.3% |
| Stocks | 30/36 | €62,450 | €65,750 | +€3,300 | +5.3% |
| Amounts receivable within one year | 40/41 | €35,944 | €97,159 | +€61,215 | +170% |
| Trade receivables | 40 | €33,000 | €0 | -€33,000 | -100% |
| Other amounts receivable | 41 | €2,944 | €97,159 | +€94,215 | +3,200% |
| Cash at bank and in hand | 54/58 | €6 | €575 | +€569 | +9,570% |
| Deferred charges and accrued income | 490/1 | - | €53 | +€53 | |
| Total equity and liabilities | 10/49 | €116,450 | €180,687 | +€64,236 | +55.2% |
| Equity | 10/15 | €50,545 | €106,444 | +€55,899 | +111% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,545 | €104,444 | +€55,899 | +115% |
| Amounts payable | 17/49 | €65,905 | €74,242 | +€8,337 | +12.6% |
| Amounts payable within one year | 42/48 | €65,905 | €74,242 | +€8,337 | +12.6% |
| Trade debts | 44 | €27,316 | €2,579 | -€24,736 | -90.6% |
| Suppliers | 440/4 | €27,316 | €2,579 | -€24,736 | -90.6% |
| Taxes, remuneration and social security | 45 | €5,444 | €71,663 | +€66,219 | +1,216% |
| Taxes | 450/3 | €5,444 | €71,663 | +€66,219 | +1,216% |
| Other amounts payable | 47/48 | €33,146 | - | -€33,146 | |
| Remuneration, social security and pensions | 62 | - | €4,229 | +€4,229 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,259 | €5,423 | +€164 | +3.1% |
| Other operating charges | 640/8 | - | €258 | +€258 | |
| Gross operating margin | 9900 | €20,743 | €84,904 | +€64,161 | +309% |
| Operating profit (loss) | 9901 | €15,485 | €74,994 | +€59,509 | +384% |
| Financial income | 75/76B | €389 | €2,633 | +€2,244 | +576% |
| Recurring financial income | 75 | €389 | €2,633 | +€2,244 | +576% |
| Financial charges | 65/66B | €711 | €529 | -€181 | -25.5% |
| Recurring financial charges | 65 | €711 | €529 | -€181 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €15,163 | €77,097 | +€61,934 | +408% |
| Income taxes | 67/77 | €3,776 | €21,198 | +€17,422 | +461% |
| Profit (loss) for the period | 9904 | €11,387 | €55,899 | +€44,512 | +391% |
| Profit (loss) for the period to be appropriated | 9905 | €11,387 | €55,899 | +€44,512 | +391% |
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 7 November 2026 via checked.be.