iFacto Enterprise Solutions: 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.
iFacto Enterprise Solutions
Largest movements
- Receivables within one year -€38,852
down €38,852 (-9.6%), from €403,392 to €364,540
of which Other amounts receivable: -€49,028
- Other debts -€113,000
no longer reported in 2025 (was €113,000)
- Reserves +€73,000
up €73,000 (+66.7%), from €109,500 to €182,500
of which Distributable reserves: +€73,000
- Trade debts +€12,022
up €12,022 (+36.2%), from €33,232 to €45,254
- Tax, wage and social debts -€11,181
down €11,181 (-22.0%), from €50,725 to €39,544
of which Taxes: -€12,250
- Purchases and services +€150,519
up €150,519 (+58.0%), from €259,532 to €410,051
- Turnover +€83,267
up €83,267 (+14.7%), from €567,945 to €651,212
- Gross operating margin -€68,787
down €68,787 (-22.0%), from €313,357 to €244,570
- Staff costs -€32,883
down €32,883 (-16.1%), from €204,630 to €171,747
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.
Derived cash bridge
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 | €410,318 | €371,279 | -€39,038 | -9.5% |
| Current assets | 29/58 | €410,318 | €371,279 | -€39,038 | -9.5% |
| Amounts receivable within one year | 40/41 | €403,392 | €364,540 | -€38,852 | -9.6% |
| Trade receivables | 40 | €68,194 | €78,370 | +€10,176 | +14.9% |
| Other amounts receivable | 41 | €335,198 | €286,170 | -€49,028 | -14.6% |
| Cash at bank and in hand | 54/58 | €5,644 | €5,432 | -€212 | -3.7% |
| Deferred charges and accrued income | 490/1 | €1,282 | €1,307 | +€25 | +2.0% |
| Total equity and liabilities | 10/49 | €410,318 | €371,279 | -€39,038 | -9.5% |
| Equity | 10/15 | €213,360 | €286,481 | +€73,121 | +34.3% |
| Contributions | 10/11 | €103,200 | €103,200 | = | 0.0% |
| Capital | 10 | €103,200 | €103,200 | = | 0.0% |
| Issued capital | 100 | €103,200 | €103,200 | = | 0.0% |
| Reserves | 13 | €109,500 | €182,500 | +€73,000 | +66.7% |
| Non-distributable reserves | 130/1 | €10,320 | €10,320 | = | 0.0% |
| Legal reserve | 130 | €10,320 | €10,320 | = | 0.0% |
| Distributable reserves | 133 | €99,180 | €172,180 | +€73,000 | +73.6% |
| Profit (loss) carried forward | 14 | €660 | €781 | +€121 | +18.3% |
| Amounts payable | 17/49 | €196,957 | €84,798 | -€112,159 | -56.9% |
| Amounts payable within one year | 42/48 | €196,957 | €84,798 | -€112,159 | -56.9% |
| Trade debts | 44 | €33,232 | €45,254 | +€12,022 | +36.2% |
| Suppliers | 440/4 | €33,232 | €45,254 | +€12,022 | +36.2% |
| Taxes, remuneration and social security | 45 | €50,725 | €39,544 | -€11,181 | -22.0% |
| Taxes | 450/3 | €26,012 | €13,762 | -€12,250 | -47.1% |
| Remuneration and social security | 454/9 | €24,714 | €25,782 | +€1,068 | +4.3% |
| Other amounts payable | 47/48 | €113,000 | - | -€113,000 | |
| Turnover | 70 | €567,945 | €651,212 | +€83,267 | +14.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €259,532 | €410,051 | +€150,519 | +58.0% |
| Remuneration, social security and pensions | 62 | €204,630 | €171,747 | -€32,883 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €574 | - | -€574 | |
| Other operating charges | 640/8 | €1,457 | €996 | -€461 | -31.6% |
| Gross operating margin | 9900 | €313,357 | €244,570 | -€68,787 | -22.0% |
| Operating profit (loss) | 9901 | €106,695 | €71,826 | -€34,869 | -32.7% |
| Financial income | 75/76B | €8,872 | €5,422 | -€3,449 | -38.9% |
| Recurring financial income | 75 | €8,872 | €5,422 | -€3,449 | -38.9% |
| Financial charges | 65/66B | €2,786 | €2,316 | -€470 | -16.9% |
| Recurring financial charges | 65 | €2,786 | €2,316 | -€470 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €112,781 | €74,932 | -€37,848 | -33.6% |
| Income taxes | 67/77 | €349 | €1,811 | +€1,462 | +419% |
| Profit (loss) for the period | 9904 | €112,431 | €73,121 | -€39,310 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €112,431 | €73,121 | -€39,310 | -35.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.