FC-Podologie: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
FC-Podologie
Largest movements
- Tangible fixed assets -€20,429
down €20,429 (-19.2%), from €106,481 to €86,052
of which Furniture and vehicles: -€15,556
- Cash -€6,704
down €6,704 (-27.8%), from €24,143 to €17,440
mainly Contributions, distributions and other (-€33,659) and Other debts (-€16,293)
- Other debts -€16,293
down €16,293 (-33.8%), from €48,139 to €31,846
- Reserves -€13,494
down €13,494 (-100%), from €13,494 to €0
- Debts after one year +€4,521
up €4,521 (+10.8%), from €41,734 to €46,256
- Gross operating margin +€11,504
up €11,504 (+28.5%), from €40,329 to €51,833
- Depreciation +€2,614
up €2,614 (+13.5%), from €19,367 to €21,981
- Taxes +€2,309
up €2,309 (+55.9%), from €4,127 to €6,437
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,404 | €108,535 | -€26,868 | -19.8% |
| Fixed assets | 21/28 | €107,704 | €87,275 | -€20,429 | -19.0% |
| Tangible fixed assets | 22/27 | €106,481 | €86,052 | -€20,429 | -19.2% |
| Land and buildings | 22 | €41,789 | €39,170 | -€2,620 | -6.3% |
| Plant, machinery and equipment | 23 | €15,446 | €11,645 | -€3,800 | -24.6% |
| Furniture and vehicles | 24 | €49,246 | €33,691 | -€15,556 | -31.6% |
| Other tangible fixed assets | 26 | - | €1,546 | +€1,546 | |
| Financial fixed assets | 28 | €1,223 | €1,223 | = | 0.0% |
| Current assets | 29/58 | €27,699 | €21,260 | -€6,439 | -23.2% |
| Amounts receivable within one year | 40/41 | €1,873 | €2,580 | +€707 | +37.8% |
| Trade receivables | 40 | €0 | €2,580 | +€2,580 | |
| Other amounts receivable | 41 | €1,873 | €0 | -€1,873 | -100% |
| Cash at bank and in hand | 54/58 | €24,143 | €17,440 | -€6,704 | -27.8% |
| Deferred charges and accrued income | 490/1 | €1,683 | €1,241 | -€443 | -26.3% |
| Total equity and liabilities | 10/49 | €135,404 | €108,535 | -€26,868 | -19.8% |
| Equity | 10/15 | €28,494 | €15,000 | -€13,494 | -47.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €13,494 | €0 | -€13,494 | -100% |
| Distributable reserves | 133 | €13,494 | €0 | -€13,494 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €106,910 | €93,535 | -€13,374 | -12.5% |
| Amounts payable after more than one year | 17 | €41,734 | €46,256 | +€4,521 | +10.8% |
| Financial debts | 170/4 | €41,734 | €46,256 | +€4,521 | +10.8% |
| Amounts payable within one year | 42/48 | €65,176 | €47,280 | -€17,896 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €12,122 | €11,183 | -€938 | -7.7% |
| Trade debts | 44 | €4,914 | €3,837 | -€1,077 | -21.9% |
| Suppliers | 440/4 | €4,914 | €3,837 | -€1,077 | -21.9% |
| Taxes, remuneration and social security | 45 | - | €413 | +€413 | |
| Taxes | 450/3 | - | €413 | +€413 | |
| Other amounts payable | 47/48 | €48,139 | €31,846 | -€16,293 | -33.8% |
| Remuneration, social security and pensions | 62 | - | €474 | +€474 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,367 | €21,981 | +€2,614 | +13.5% |
| Other operating charges | 640/8 | €911 | €935 | +€24 | +2.6% |
| Non-recurring operating charges | 66A | €627 | €0 | -€627 | -100% |
| Gross operating margin | 9900 | €40,329 | €51,833 | +€11,504 | +28.5% |
| Operating profit (loss) | 9901 | €19,425 | €28,443 | +€9,019 | +46.4% |
| Financial income | 75/76B | €0 | €78 | +€78 | |
| Recurring financial income | 75 | €0 | €78 | +€78 | |
| Financial charges | 65/66B | €1,803 | €1,920 | +€116 | +6.5% |
| Recurring financial charges | 65 | €1,803 | €1,920 | +€116 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €17,621 | €26,602 | +€8,981 | +51.0% |
| Income taxes | 67/77 | €4,127 | €6,437 | +€2,309 | +55.9% |
| Profit (loss) for the period | 9904 | €13,494 | €20,165 | +€6,671 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,494 | €20,165 | +€6,671 | +49.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.