Industria: 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.
Industria
Largest movements
- Cash -€20,199
down €20,199 (-67.2%), from €30,039 to €9,841
mainly Receivables within one year (-€13,256) and Advances received (-€6,000)
- Receivables within one year +€13,256
up €13,256 (+294.6%), from €4,500 to €17,756
- Tangible fixed assets -€3,812
down €3,812 (-65.8%), from €5,796 to €1,984
of which Furniture and vehicles: -€3,099
- Advances received -€6,000
no longer reported in 2025 (was €6,000)
- Current portion of long-term debt -€4,417
no longer reported in 2025 (was €4,417)
- Other debts -€1,431
down €1,431 (-13.6%), from €10,500 to €9,070
- Tax, wage and social debts +€1,058
up €1,058 (+15.1%), from €7,011 to €8,069
- Gross operating margin -€24,215
down €24,215 (-79.4%), from €30,500 to €6,285
- Taxes -€1,829
down €1,829 (-51.8%), from €3,533 to €1,704
- Depreciation -€1,426
down €1,426 (-27.2%), from €5,238 to €3,812
- Other operating charges -€747
no longer reported in 2025 (was €747)
- Financial charges -€627
down €627 (-57.2%), from €1,096 to €469
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 | €40,846 | €30,092 | -€10,755 | -26.3% |
| Fixed assets | 21/28 | €6,307 | €2,495 | -€3,812 | -60.4% |
| Tangible fixed assets | 22/27 | €5,796 | €1,984 | -€3,812 | -65.8% |
| Plant, machinery and equipment | 23 | €1,555 | €842 | -€713 | -45.9% |
| Furniture and vehicles | 24 | €4,241 | €1,142 | -€3,099 | -73.1% |
| Financial fixed assets | 28 | €511 | €511 | = | 0.0% |
| Current assets | 29/58 | €34,539 | €27,597 | -€6,943 | -20.1% |
| Amounts receivable within one year | 40/41 | €4,500 | €17,756 | +€13,256 | +294.6% |
| Other amounts receivable | 41 | €4,500 | €17,756 | +€13,256 | +294.6% |
| Cash at bank and in hand | 54/58 | €30,039 | €9,841 | -€20,199 | -67.2% |
| Total equity and liabilities | 10/49 | €40,846 | €30,092 | -€10,755 | -26.3% |
| Equity | 10/15 | €9,596 | €9,896 | +€301 | +3.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,596 | €7,896 | +€301 | +4.0% |
| Distributable reserves | 133 | €7,596 | €7,896 | +€301 | +4.0% |
| Amounts payable | 17/49 | €31,250 | €20,195 | -€11,055 | -35.4% |
| Amounts payable within one year | 42/48 | €31,250 | €20,195 | -€11,055 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €4,417 | - | -€4,417 | |
| Trade debts | 44 | €3,323 | €3,057 | -€266 | -8.0% |
| Suppliers | 440/4 | €3,323 | €3,057 | -€266 | -8.0% |
| Advances received on contracts in progress | 46 | €6,000 | - | -€6,000 | |
| Taxes, remuneration and social security | 45 | €7,011 | €8,069 | +€1,058 | +15.1% |
| Taxes | 450/3 | €7,011 | €8,069 | +€1,058 | +15.1% |
| Other amounts payable | 47/48 | €10,500 | €9,070 | -€1,431 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,238 | €3,812 | -€1,426 | -27.2% |
| Other operating charges | 640/8 | €747 | - | -€747 | |
| Gross operating margin | 9900 | €30,500 | €6,285 | -€24,215 | -79.4% |
| Operating profit (loss) | 9901 | €24,515 | €2,473 | -€22,042 | -89.9% |
| Financial income | 75/76B | €34 | €1 | -€33 | -96.9% |
| Recurring financial income | 75 | €34 | €1 | -€33 | -96.9% |
| Financial charges | 65/66B | €1,096 | €469 | -€627 | -57.2% |
| Recurring financial charges | 65 | €1,096 | €469 | -€627 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €23,453 | €2,005 | -€21,448 | -91.5% |
| Income taxes | 67/77 | €3,533 | €1,704 | -€1,829 | -51.8% |
| Profit (loss) for the period | 9904 | €19,920 | €301 | -€19,619 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,920 | €301 | -€19,619 | -98.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.