INDUSTRIUS: 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.
INDUSTRIUS
Largest movements
- Receivables within one year -€90,888
down €90,888 (-95.0%), from €95,710 to €4,822
of which Trade receivables: -€91,033
- Tangible fixed assets +€83,164
up €83,164 (+55.3%), from €150,519 to €233,683
of which Furniture and vehicles: +€73,470
- Cash +€20,425
up €20,425 (+33.0%), from €61,889 to €82,314
mainly Receivables within one year (+€90,888) and Debts after one year (+€48,418)
- Stocks and contracts -€9,621
down €9,621 (-17.7%), from €54,496 to €44,874
- Trade debts -€83,245
down €83,245 (-99.0%), from €84,092 to €847
- Debts after one year +€48,418
up €48,418 (+21.4%), from €225,729 to €274,147
- Other debts +€30,920
up €30,920 (+726.5%), from €4,256 to €35,176
- Profit (loss) carried forward -€11,962
down €11,962 (-39.4%), from €30,346 to €18,385
- Tax, wage and social debts +€10,134
up €10,134 (+100.9%), from €10,041 to €20,175
of which Taxes: +€8,012
- Gross operating margin +€28,135
up €28,135 (+64.0%), from €43,942 to €72,077
- Depreciation +€11,608
up €11,608 (+59.4%), from €19,529 to €31,136
- Staff costs +€6,497
up €6,497 (+245.4%), from €2,648 to €9,144
- Financial charges +€2,775
up €2,775 (+33.8%), from €8,217 to €10,993
- Financial income +€1,284
up €1,284 (+296.6%), from €433 to €1,716
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 | €385,748 | €385,819 | +€71 | 0.0% |
| Fixed assets | 21/28 | €150,519 | €233,683 | +€83,164 | +55.3% |
| Tangible fixed assets | 22/27 | €150,519 | €233,683 | +€83,164 | +55.3% |
| Land and buildings | 22 | €69,974 | €66,426 | -€3,548 | -5.1% |
| Plant, machinery and equipment | 23 | €1,410 | €604 | -€807 | -57.2% |
| Furniture and vehicles | 24 | €11,828 | €85,298 | +€73,470 | +621.2% |
| Other tangible fixed assets | 26 | €67,307 | €81,356 | +€14,049 | +20.9% |
| Current assets | 29/58 | €235,229 | €152,136 | -€83,093 | -35.3% |
| Amounts receivable after more than one year | 29 | €20,337 | €19,430 | -€907 | -4.5% |
| Trade receivables | 290 | €8,533 | €8,108 | -€425 | -5.0% |
| Other amounts receivable | 291 | €11,804 | €11,322 | -€482 | -4.1% |
| Stocks and contracts in progress | 3 | €54,496 | €44,874 | -€9,621 | -17.7% |
| Stocks | 30/36 | €54,496 | €44,874 | -€9,621 | -17.7% |
| Amounts receivable within one year | 40/41 | €95,710 | €4,822 | -€90,888 | -95.0% |
| Trade receivables | 40 | €94,588 | €3,555 | -€91,033 | -96.2% |
| Other amounts receivable | 41 | €1,122 | €1,267 | +€145 | +13.0% |
| Cash at bank and in hand | 54/58 | €61,889 | €82,314 | +€20,425 | +33.0% |
| Deferred charges and accrued income | 490/1 | €2,798 | €695 | -€2,102 | -75.1% |
| Total equity and liabilities | 10/49 | €385,748 | €385,819 | +€71 | 0.0% |
| Equity | 10/15 | €35,346 | €23,385 | -€11,962 | -33.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,346 | €18,385 | -€11,962 | -39.4% |
| Amounts payable | 17/49 | €350,401 | €362,435 | +€12,033 | +3.4% |
| Amounts payable after more than one year | 17 | €225,729 | €274,147 | +€48,418 | +21.4% |
| Financial debts | 170/4 | €225,729 | €274,147 | +€48,418 | +21.4% |
| Amounts payable within one year | 42/48 | €123,376 | €86,485 | -€36,891 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €24,987 | €30,287 | +€5,299 | +21.2% |
| Trade debts | 44 | €84,092 | €847 | -€83,245 | -99.0% |
| Suppliers | 440/4 | €84,092 | €847 | -€83,245 | -99.0% |
| Taxes, remuneration and social security | 45 | €10,041 | €20,175 | +€10,134 | +100.9% |
| Taxes | 450/3 | €9,955 | €17,967 | +€8,012 | +80.5% |
| Remuneration and social security | 454/9 | €86 | €2,208 | +€2,122 | +2475.1% |
| Other amounts payable | 47/48 | €4,256 | €35,176 | +€30,920 | +726.5% |
| Accrued charges and deferred income | 492/3 | €1,297 | €1,803 | +€506 | +39.0% |
| Remuneration, social security and pensions | 62 | €2,648 | €9,144 | +€6,497 | +245.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,529 | €31,136 | +€11,608 | +59.4% |
| Other operating charges | 640/8 | €848 | €1,398 | +€551 | +65.0% |
| Gross operating margin | 9900 | €43,942 | €72,077 | +€28,135 | +64.0% |
| Operating profit (loss) | 9901 | €20,918 | €30,399 | +€9,480 | +45.3% |
| Financial income | 75/76B | €433 | €1,716 | +€1,284 | +296.6% |
| Recurring financial income | 75 | €433 | €1,716 | +€1,284 | +296.6% |
| Financial charges | 65/66B | €8,217 | €10,993 | +€2,775 | +33.8% |
| Recurring financial charges | 65 | €8,217 | €10,993 | +€2,775 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €13,134 | €21,122 | +€7,989 | +60.8% |
| Income taxes | 67/77 | €2,408 | €3,084 | +€677 | +28.1% |
| Profit (loss) for the period | 9904 | €10,726 | €18,038 | +€7,312 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,726 | €18,038 | +€7,312 | +68.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.