4 FOIS: 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.
4 FOIS
Largest movements
- Cash -€18,500
down €18,500 (-90.4%), from €20,465 to €1,965
mainly Trade debts (-€13,727) and Receivables within one year (-€11,542)
- Receivables within one year +€11,542
up €11,542 (+57.7%), from €19,989 to €31,531
of which Trade receivables: +€21,182
- Other debts +€21,278
new in 2025: €21,278
- Trade debts -€13,727
no longer reported in 2025 (was €13,727)
- Tax, wage and social debts -€11,395
down €11,395 (-57.7%), from €19,763 to €8,367
of which Remuneration and social security: -€6,864
- Profit (loss) carried forward -€3,313
down €3,313 (-9.1%), from €36,331 to €33,017
- Gross operating margin -€117,463
down €117,463 (-88.8%), from €132,302 to €14,839
- Staff costs -€91,768
down €91,768 (-94.8%), from €96,765 to €4,997
- Depreciation +€1,950
up €1,950 (+37.1%), from €5,250 to €7,200
- Financial charges -€1,907
no longer reported in 2025 (was €1,907)
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.
Derived cash bridge
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 | €70,820 | €63,662 | -€7,158 | -10.1% |
| Fixed assets | 21/28 | €30,367 | €30,167 | -€200 | -0.7% |
| Tangible fixed assets | 22/27 | €30,367 | €30,167 | -€200 | -0.7% |
| Furniture and vehicles | 24 | €30,367 | €30,167 | -€200 | -0.7% |
| Current assets | 29/58 | €40,454 | €33,496 | -€6,958 | -17.2% |
| Amounts receivable within one year | 40/41 | €19,989 | €31,531 | +€11,542 | +57.7% |
| Trade receivables | 40 | €10,349 | €31,531 | +€21,182 | +205% |
| Other amounts receivable | 41 | €9,640 | - | -€9,640 | |
| Cash at bank and in hand | 54/58 | €20,465 | €1,965 | -€18,500 | -90.4% |
| Total equity and liabilities | 10/49 | €70,820 | €63,662 | -€7,158 | -10.1% |
| Equity | 10/15 | €37,331 | €34,017 | -€3,313 | -8.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,331 | €33,017 | -€3,313 | -9.1% |
| Amounts payable | 17/49 | €33,489 | €29,645 | -€3,845 | -11.5% |
| Amounts payable within one year | 42/48 | €33,489 | €29,645 | -€3,845 | -11.5% |
| Trade debts | 44 | €13,727 | - | -€13,727 | |
| Suppliers | 440/4 | €13,727 | - | -€13,727 | |
| Taxes, remuneration and social security | 45 | €19,763 | €8,367 | -€11,395 | -57.7% |
| Taxes | 450/3 | €12,899 | €8,367 | -€4,532 | -35.1% |
| Remuneration and social security | 454/9 | €6,864 | - | -€6,864 | |
| Other amounts payable | 47/48 | - | €21,278 | +€21,278 | |
| Remuneration, social security and pensions | 62 | €96,765 | €4,997 | -€91,768 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,250 | €7,200 | +€1,950 | +37.1% |
| Other operating charges | 640/8 | €4,829 | €5,955 | +€1,126 | +23.3% |
| Gross operating margin | 9900 | €132,302 | €14,839 | -€117,463 | -88.8% |
| Operating profit (loss) | 9901 | €25,458 | -€3,313 | -€28,771 | |
| Financial income | 75/76B | €567 | - | -€567 | |
| Recurring financial income | 75 | €567 | - | -€567 | |
| Financial charges | 65/66B | €1,907 | - | -€1,907 | |
| Recurring financial charges | 65 | €1,907 | - | -€1,907 | |
| Profit (loss) for the period before taxes | 9903 | €24,118 | -€3,313 | -€27,432 | |
| Profit (loss) for the period | 9904 | €24,118 | -€3,313 | -€27,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,118 | -€3,313 | -€27,432 |
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 31 October 2026 via checked.be.