LA FABRIQUE 227: 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.
LA FABRIQUE 227
Largest movements
- Receivables within one year +€3,452
up €3,452 (+292%), from €1,183 to €4,635
of which Trade receivables: +€4,635
- Tangible fixed assets +€2,364
up €2,364 (+60.7%), from €3,894 to €6,258
of which Other tangible fixed assets: +€4,264
- Cash -€678
down €678 (-51.8%), from €1,309 to €631
mainly Investment in fixed assets (net) (-€5,195) and Receivables within one year (-€3,452)
- Stocks and contracts +€359
up €359 (+11.4%), from €3,154 to €3,513
- Trade debts +€4,498
new in 2024: €4,498
- Tax, wage and social debts +€751
new in 2024: €751
- Other debts +€291
up €291 (+6.9%), from €4,221 to €4,512
- Gross operating margin -€1,869
down €1,869 (-32.1%), from €5,818 to €3,949
- Depreciation +€1,025
up €1,025 (+56.8%), from €1,806 to €2,831
- Taxes +€804
new in 2024: €804
- Financial charges +€72
new in 2024: €72
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,540 | €15,037 | +€5,497 | +57.6% |
| Fixed assets | 21/28 | €3,894 | €6,258 | +€2,364 | +60.7% |
| Tangible fixed assets | 22/27 | €3,894 | €6,258 | +€2,364 | +60.7% |
| Furniture and vehicles | 24 | €3,894 | €1,994 | -€1,900 | -48.8% |
| Other tangible fixed assets | 26 | - | €4,264 | +€4,264 | |
| Current assets | 29/58 | €5,646 | €8,779 | +€3,133 | +55.5% |
| Stocks and contracts in progress | 3 | €3,154 | €3,513 | +€359 | +11.4% |
| Stocks | 30/36 | €3,154 | €3,513 | +€359 | +11.4% |
| Amounts receivable within one year | 40/41 | €1,183 | €4,635 | +€3,452 | +292% |
| Trade receivables | 40 | - | €4,635 | +€4,635 | |
| Other amounts receivable | 41 | €1,183 | - | -€1,183 | |
| Cash at bank and in hand | 54/58 | €1,309 | €631 | -€678 | -51.8% |
| Total equity and liabilities | 10/49 | €9,540 | €15,037 | +€5,497 | +57.6% |
| Equity | 10/15 | €5,319 | €5,276 | -€43 | -0.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,681 | -€2,724 | -€43 | -1.6% |
| Amounts payable | 17/49 | €4,221 | €9,761 | +€5,540 | +131% |
| Amounts payable within one year | 42/48 | €4,221 | €9,761 | +€5,540 | +131% |
| Trade debts | 44 | - | €4,498 | +€4,498 | |
| Suppliers | 440/4 | - | €4,498 | +€4,498 | |
| Taxes, remuneration and social security | 45 | - | €751 | +€751 | |
| Taxes | 450/3 | - | €751 | +€751 | |
| Other amounts payable | 47/48 | €4,221 | €4,512 | +€291 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €2,831 | +€1,025 | +56.8% |
| Other operating charges | 640/8 | €333 | €285 | -€48 | -14.4% |
| Gross operating margin | 9900 | €5,818 | €3,949 | -€1,869 | -32.1% |
| Operating profit (loss) | 9901 | €3,679 | €833 | -€2,846 | -77.4% |
| Financial charges | 65/66B | - | €72 | +€72 | |
| Recurring financial charges | 65 | - | €72 | +€72 | |
| Profit (loss) for the period before taxes | 9903 | €3,679 | €761 | -€2,918 | -79.3% |
| Income taxes | 67/77 | - | €804 | +€804 | |
| Profit (loss) for the period | 9904 | €3,679 | -€43 | -€3,722 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,679 | -€43 | -€3,722 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.