FOALNIC: 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.
FOALNIC
Largest movements
- Receivables within one year -€32,698
down €32,698 (-51.5%), from €63,493 to €30,794
of which Trade receivables: -€29,064
- Tangible fixed assets -€18,619
down €18,619 (-33.4%), from €55,753 to €37,134
of which Furniture and vehicles: -€17,909
- Deferred charges and accrued income +€17,907
up €17,907 (+5,873%), from €305 to €18,212
- Cash +€4,479
up €4,479 (+194%), from €2,304 to €6,784
mainly Receivables within one year (+€32,698) and Net result for the year (+€20,471)
- Debts after one year -€19,890
down €19,890 (-92.1%), from €21,590 to €1,700
- Profit (loss) carried forward -€7,779
down €7,779 (-11.8%), from €65,878 to €58,099
- Tax, wage and social debts -€3,233
down €3,233 (-39.1%), from €8,265 to €5,032
of which Taxes: -€3,233
- Trade debts +€1,440
up €1,440 (+81.7%), from €1,762 to €3,203
- Gross operating margin -€4,902
down €4,902 (-9.0%), from €54,726 to €49,823
- Depreciation -€3,257
down €3,257 (-14.0%), from €23,261 to €20,005
- Financial charges -€908
down €908 (-32.3%), from €2,806 to €1,899
- Taxes +€596
up €596 (+9.5%), from €6,240 to €6,836
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 | €121,855 | €92,924 | -€28,931 | -23.7% |
| Fixed assets | 21/28 | €55,753 | €37,134 | -€18,619 | -33.4% |
| Tangible fixed assets | 22/27 | €55,753 | €37,134 | -€18,619 | -33.4% |
| Land and buildings | 22 | €769 | €620 | -€149 | -19.4% |
| Plant, machinery and equipment | 23 | €1,503 | €942 | -€561 | -37.3% |
| Furniture and vehicles | 24 | €53,481 | €35,572 | -€17,909 | -33.5% |
| Current assets | 29/58 | €66,102 | €55,790 | -€10,312 | -15.6% |
| Amounts receivable within one year | 40/41 | €63,493 | €30,794 | -€32,698 | -51.5% |
| Trade receivables | 40 | €50,766 | €21,702 | -€29,064 | -57.3% |
| Other amounts receivable | 41 | €12,727 | €9,092 | -€3,634 | -28.6% |
| Cash at bank and in hand | 54/58 | €2,304 | €6,784 | +€4,479 | +194% |
| Deferred charges and accrued income | 490/1 | €305 | €18,212 | +€17,907 | +5,873% |
| Total equity and liabilities | 10/49 | €121,855 | €92,924 | -€28,931 | -23.7% |
| Equity | 10/15 | €70,878 | €63,099 | -€7,779 | -11.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,878 | €58,099 | -€7,779 | -11.8% |
| Amounts payable | 17/49 | €50,977 | €29,825 | -€21,152 | -41.5% |
| Amounts payable after more than one year | 17 | €21,590 | €1,700 | -€19,890 | -92.1% |
| Financial debts | 170/4 | €21,590 | €1,700 | -€19,890 | -92.1% |
| Amounts payable within one year | 42/48 | €28,999 | €28,124 | -€875 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €18,972 | €19,890 | +€918 | +4.8% |
| Trade debts | 44 | €1,762 | €3,203 | +€1,440 | +81.7% |
| Suppliers | 440/4 | €1,762 | €3,203 | +€1,440 | +81.7% |
| Taxes, remuneration and social security | 45 | €8,265 | €5,032 | -€3,233 | -39.1% |
| Taxes | 450/3 | €8,265 | €5,032 | -€3,233 | -39.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,261 | €20,005 | -€3,257 | -14.0% |
| Other operating charges | 640/8 | €848 | €840 | -€9 | -1.0% |
| Gross operating margin | 9900 | €54,726 | €49,823 | -€4,902 | -9.0% |
| Operating profit (loss) | 9901 | €30,616 | €28,979 | -€1,637 | -5.3% |
| Financial income | 75/76B | €334 | €227 | -€107 | -32.0% |
| Recurring financial income | 75 | €334 | €227 | -€107 | -32.0% |
| Financial charges | 65/66B | €2,806 | €1,899 | -€908 | -32.3% |
| Recurring financial charges | 65 | €2,806 | €1,899 | -€908 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €28,144 | €27,307 | -€837 | -3.0% |
| Income taxes | 67/77 | €6,240 | €6,836 | +€596 | +9.5% |
| Profit (loss) for the period | 9904 | €21,904 | €20,471 | -€1,432 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,904 | €20,471 | -€1,432 | -6.5% |
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 18 October 2026 via checked.be.