INDUSTRIE313: 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.
INDUSTRIE313
Largest movements
- Tangible fixed assets -€21,774
down €21,774 (-34.3%), from €63,409 to €41,635
of which Furniture and vehicles: -€12,812
- Cash +€8,824
up €8,824 (+41.9%), from €21,056 to €29,881
mainly Depreciation (+€25,444) and Net result for the year (+€10,111)
- Deferred charges and accrued income +€2,305
up €2,305 (+52.5%), from €4,392 to €6,697
- Other debts -€19,250
down €19,250 (-28.5%), from €67,470 to €48,220
- Profit (loss) carried forward +€10,111
up €10,111 (+4.5%), from -€223,030 to -€212,919
- Trade debts -€2,441
down €2,441 (-50.3%), from €4,849 to €2,408
- Depreciation -€8,283
down €8,283 (-24.6%), from €33,727 to €25,444
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 | €132,935 | €121,422 | -€11,513 | -8.7% |
| Fixed assets | 21/28 | €67,853 | €46,079 | -€21,774 | -32.1% |
| Tangible fixed assets | 22/27 | €63,409 | €41,635 | -€21,774 | -34.3% |
| Land and buildings | 22 | €48,650 | €40,820 | -€7,830 | -16.1% |
| Plant, machinery and equipment | 23 | €1,947 | €815 | -€1,132 | -58.2% |
| Furniture and vehicles | 24 | €12,812 | - | -€12,812 | |
| Financial fixed assets | 28 | €4,444 | €4,444 | = | 0.0% |
| Current assets | 29/58 | €65,082 | €75,343 | +€10,261 | +15.8% |
| Stocks and contracts in progress | 3 | €167 | €131 | -€36 | -21.5% |
| Stocks | 30/36 | €167 | €131 | -€36 | -21.5% |
| Amounts receivable within one year | 40/41 | €39,466 | €38,634 | -€833 | -2.1% |
| Trade receivables | 40 | €38,494 | €34,080 | -€4,414 | -11.5% |
| Other amounts receivable | 41 | €972 | €4,554 | +€3,582 | +368.4% |
| Cash at bank and in hand | 54/58 | €21,056 | €29,881 | +€8,824 | +41.9% |
| Deferred charges and accrued income | 490/1 | €4,392 | €6,697 | +€2,305 | +52.5% |
| Total equity and liabilities | 10/49 | €132,935 | €121,422 | -€11,513 | -8.7% |
| Equity | 10/15 | €57,730 | €67,841 | +€10,111 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €262,160 | €262,160 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,826 | €30,826 | = | 0.0% |
| Distributable reserves | 133 | €231,334 | €231,334 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€223,030 | -€212,919 | +€10,111 | +4.5% |
| Amounts payable | 17/49 | €75,204 | €53,581 | -€21,623 | -28.8% |
| Amounts payable within one year | 42/48 | €75,204 | €53,581 | -€21,623 | -28.8% |
| Trade debts | 44 | €4,849 | €2,408 | -€2,441 | -50.3% |
| Suppliers | 440/4 | €4,849 | €2,408 | -€2,441 | -50.3% |
| Taxes, remuneration and social security | 45 | €2,886 | €2,953 | +€67 | +2.3% |
| Remuneration and social security | 454/9 | €2,886 | €2,953 | +€67 | +2.3% |
| Other amounts payable | 47/48 | €67,470 | €48,220 | -€19,250 | -28.5% |
| Non-recurring operating income | 76A | - | €397 | +€397 | |
| Remuneration, social security and pensions | 62 | €66,774 | €67,041 | +€267 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,727 | €25,444 | -€8,283 | -24.6% |
| Other operating charges | 640/8 | €673 | €630 | -€43 | -6.4% |
| Gross operating margin | 9900 | €106,581 | €106,789 | +€208 | +0.2% |
| Operating profit (loss) | 9901 | €5,407 | €13,674 | +€8,267 | +152.9% |
| Financial income | 75/76B | €46 | €298 | +€252 | +551.7% |
| Recurring financial income | 75 | €46 | €298 | +€252 | +551.7% |
| Financial charges | 65/66B | €3,418 | €3,654 | +€236 | +6.9% |
| Recurring financial charges | 65 | €3,418 | €3,654 | +€236 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €2,035 | €10,318 | +€8,283 | +407.1% |
| Income taxes | 67/77 | €725 | €207 | -€518 | -71.4% |
| Profit (loss) for the period | 9904 | €1,310 | €10,111 | +€8,801 | +671.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,310 | €10,111 | +€8,801 | +671.9% |
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 11 October 2026 via checked.be.