iFacto Industry 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 Industry Solutions
Largest movements
- Receivables within one year -€844,069
down €844,069 (-57.6%), from €1.5m to €620,787
of which Other amounts receivable: -€587,897
- Cash -€23,602
down €23,602 (-63.5%), from €37,156 to €13,554
mainly Net result for the year (-€869,709) and Tax, wage and social debts (-€100,944)
- Stocks and contracts +€18,499
up €18,499 (+175%), from €10,577 to €29,077
- Reserves -€594,310
down €594,310 (-77.3%), from €768,910 to €174,600
of which Distributable reserves: -€548,000
- Profit (loss) carried forward -€275,399
down €275,399, from €591 to -€274,809
- Other debts +€109,758
up €109,758 (+462%), from €23,750 to €133,508
- Tax, wage and social debts -€100,944
down €100,944 (-58.6%), from €172,234 to €71,290
of which Taxes: -€98,565
- Trade debts +€72,692
up €72,692 (+16.5%), from €441,025 to €513,717
- Turnover -€2.1m
down €2.1m (-41.7%), from €5.0m to €2.9m
- Gross operating margin -€1.5m
down €1.5m, from €1.3m to -€180,411
- Purchases and services -€424,481
down €424,481 (-11.0%), from €3.9m to €3.4m
- Staff costs -€242,417
down €242,417 (-26.7%), from €909,172 to €666,755
- Taxes -€99,273
down €99,273 (-98.8%), from €100,499 to €1,226
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 | €1,533,487 | €680,387 | -€853,099 | -55.6% |
| Fixed assets | 21/28 | €17,064 | €9,410 | -€7,654 | -44.9% |
| Tangible fixed assets | 22/27 | €17,024 | €9,370 | -€7,654 | -45.0% |
| Plant, machinery and equipment | 23 | €15,652 | €8,407 | -€7,245 | -46.3% |
| Other tangible fixed assets | 26 | €1,372 | €963 | -€410 | -29.8% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €1,516,422 | €670,977 | -€845,445 | -55.8% |
| Stocks and contracts in progress | 3 | €10,577 | €29,077 | +€18,499 | +175% |
| Contracts in progress | 37 | €10,577 | €29,077 | +€18,499 | +175% |
| Amounts receivable within one year | 40/41 | €1,464,856 | €620,787 | -€844,069 | -57.6% |
| Trade receivables | 40 | €835,331 | €579,160 | -€256,172 | -30.7% |
| Other amounts receivable | 41 | €629,524 | €41,627 | -€587,897 | -93.4% |
| Cash at bank and in hand | 54/58 | €37,156 | €13,554 | -€23,602 | -63.5% |
| Deferred charges and accrued income | 490/1 | €3,833 | €7,560 | +€3,726 | +97.2% |
| Total equity and liabilities | 10/49 | €1,533,487 | €680,387 | -€853,099 | -55.6% |
| Equity | 10/15 | €831,501 | -€38,209 | -€869,709 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €768,910 | €174,600 | -€594,310 | -77.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €214,710 | €168,400 | -€46,310 | -21.6% |
| Distributable reserves | 133 | €548,000 | - | -€548,000 | |
| Profit (loss) carried forward | 14 | €591 | -€274,809 | -€275,399 | |
| Provisions and deferred taxes | 16 | - | €81 | +€81 | |
| Provisions for liabilities and charges | 160/5 | - | €81 | +€81 | |
| Pensions and similar obligations | 160 | - | €81 | +€81 | |
| Amounts payable | 17/49 | €701,986 | €718,515 | +€16,529 | +2.4% |
| Amounts payable within one year | 42/48 | €637,009 | €718,515 | +€81,506 | +12.8% |
| Trade debts | 44 | €441,025 | €513,717 | +€72,692 | +16.5% |
| Suppliers | 440/4 | €441,025 | €513,717 | +€72,692 | +16.5% |
| Taxes, remuneration and social security | 45 | €172,234 | €71,290 | -€100,944 | -58.6% |
| Taxes | 450/3 | €98,565 | - | -€98,565 | |
| Remuneration and social security | 454/9 | €73,669 | €71,290 | -€2,379 | -3.2% |
| Other amounts payable | 47/48 | €23,750 | €133,508 | +€109,758 | +462% |
| Accrued charges and deferred income | 492/3 | €64,977 | - | -€64,977 | |
| Turnover | 70 | €5,022,588 | €2,926,319 | -€2.1m | -41.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,863,524 | €3,439,043 | -€424,481 | -11.0% |
| Remuneration, social security and pensions | 62 | €909,172 | €666,755 | -€242,417 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,137 | €7,640 | +€1,503 | +24.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €81 | +€81 | |
| Other operating charges | 640/8 | €3,802 | €3,217 | -€585 | -15.4% |
| Non-recurring operating charges | 66A | - | €1,433 | +€1,433 | |
| Gross operating margin | 9900 | €1,318,792 | -€180,411 | -€1.5m | |
| Operating profit (loss) | 9901 | €399,680 | -€859,538 | -€1.3m | |
| Financial income | 75/76B | €5,799 | €4,610 | -€1,189 | -20.5% |
| Recurring financial income | 75 | €5,799 | €4,610 | -€1,189 | -20.5% |
| Financial charges | 65/66B | €15,978 | €13,556 | -€2,422 | -15.2% |
| Recurring financial charges | 65 | €15,978 | €13,556 | -€2,422 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €389,502 | -€868,484 | -€1.3m | |
| Income taxes | 67/77 | €100,499 | €1,226 | -€99,273 | -98.8% |
| Profit (loss) for the period | 9904 | €289,003 | -€869,709 | -€1.2m | |
| Transfer from tax-exempt reserves | 789 | - | €46,310 | +€46,310 | |
| Transfer to tax-exempt reserves | 689 | €84,200 | - | -€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €204,803 | -€823,399 | -€1.0m |
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 26 October 2026 via checked.be.