LITTLE FACTORY: 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.
LITTLE FACTORY
Largest movements
- Cash +€9,187
up €9,187 (+189%), from €4,861 to €14,049
mainly Trade debts (+€39,602) and Depreciation (+€16,478)
- Trade debts +€39,602
up €39,602 (+746%), from €5,309 to €44,911
- Tax, wage and social debts -€11,289
down €11,289 (-40.1%), from €28,126 to €16,837
of which Taxes: -€11,299
- Debts after one year -€10,205
down €10,205 (-14.1%), from €72,600 to €62,394
- Gross operating margin -€16,898
down €16,898 (-33.0%), from €51,218 to €34,320
- Other operating charges +€6,304
up €6,304 (+135%), from €4,657 to €10,961
- Financial charges -€4,162
down €4,162 (-65.5%), from €6,358 to €2,196
- Taxes -€3,676
down €3,676 (-66.8%), from €5,500 to €1,824
- Depreciation +€3,452
up €3,452 (+26.5%), from €13,026 to €16,478
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €356,162 | €372,484 | +€16,321 | +4.6% |
| Fixed assets | 21/28 | €272,903 | €276,384 | +€3,482 | +1.3% |
| Tangible fixed assets | 22/27 | €272,273 | €275,754 | +€3,482 | +1.3% |
| Land and buildings | 22 | €272,173 | €275,727 | +€3,555 | +1.3% |
| Furniture and vehicles | 24 | €100 | €27 | -€73 | -73.0% |
| Financial fixed assets | 28 | €630 | €630 | = | 0.0% |
| Current assets | 29/58 | €83,259 | €96,099 | +€12,840 | +15.4% |
| Amounts receivable within one year | 40/41 | €78,398 | €82,051 | +€3,653 | +4.7% |
| Trade receivables | 40 | €78,398 | €71,148 | -€7,250 | -9.2% |
| Other amounts receivable | 41 | - | €10,903 | +€10,903 | |
| Cash at bank and in hand | 54/58 | €4,861 | €14,049 | +€9,187 | +189% |
| Total equity and liabilities | 10/49 | €356,162 | €372,484 | +€16,321 | +4.6% |
| Equity | 10/15 | €134,803 | €137,948 | +€3,145 | +2.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,352 | €117,497 | +€3,145 | +2.7% |
| Amounts payable | 17/49 | €221,359 | €234,536 | +€13,177 | +6.0% |
| Amounts payable after more than one year | 17 | €72,600 | €62,394 | -€10,205 | -14.1% |
| Financial debts | 170/4 | €72,600 | €62,394 | -€10,205 | -14.1% |
| Amounts payable within one year | 42/48 | €148,759 | €171,980 | +€23,221 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €13,861 | €10,205 | -€3,656 | -26.4% |
| Trade debts | 44 | €5,309 | €44,911 | +€39,602 | +746% |
| Suppliers | 440/4 | €5,309 | €44,911 | +€39,602 | +746% |
| Taxes, remuneration and social security | 45 | €28,126 | €16,837 | -€11,289 | -40.1% |
| Taxes | 450/3 | €25,949 | €14,651 | -€11,299 | -43.5% |
| Remuneration and social security | 454/9 | €2,177 | €2,187 | +€10 | +0.5% |
| Other amounts payable | 47/48 | €101,462 | €100,026 | -€1,436 | -1.4% |
| Accrued charges and deferred income | 492/3 | - | €161 | +€161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,026 | €16,478 | +€3,452 | +26.5% |
| Other operating charges | 640/8 | €4,657 | €10,961 | +€6,304 | +135% |
| Gross operating margin | 9900 | €51,218 | €34,320 | -€16,898 | -33.0% |
| Operating profit (loss) | 9901 | €33,535 | €6,882 | -€26,653 | -79.5% |
| Financial income | 75/76B | - | €282 | +€282 | |
| Recurring financial income | 75 | - | €282 | +€282 | |
| Financial charges | 65/66B | €6,358 | €2,196 | -€4,162 | -65.5% |
| Recurring financial charges | 65 | €6,358 | €2,196 | -€4,162 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | €27,178 | €4,969 | -€22,209 | -81.7% |
| Income taxes | 67/77 | €5,500 | €1,824 | -€3,676 | -66.8% |
| Profit (loss) for the period | 9904 | €21,678 | €3,145 | -€18,533 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,678 | €3,145 | -€18,533 | -85.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.