FOCA: what changed
Two fiscal 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.
FOCA
Largest movements
- Receivables within one year +€4,228
new in 2025: €4,228
of which Trade receivables: +€3,824
- Tangible fixed assets -€3,563
down €3,563 (-5.0%), from €70,625 to €67,063
of which Land and buildings: -€3,563
- Cash -€1,920
down €1,920 (-65.3%), from €2,942 to €1,022
mainly Receivables within one year (-€4,228) and Other debts (-€4,009)
- Deferred charges and accrued income -€1,414
no longer reported in 2025 (was €1,414)
- Other debts -€4,009
down €4,009 (-14.3%), from €28,060 to €24,051
- Reserves +€1,734
up €1,734 (+10.2%), from €17,065 to €18,800
of which Distributable reserves: +€2,084
- Gross operating margin -€543
down €543 (-6.3%), from €8,574 to €8,031
- Taxes -€214
down €214 (-17.7%), from €1,212 to €998
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.
Cash bridge derived
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 | €74,981 | €72,313 | -€2,668 | -3.6% |
| Fixed assets | 21/28 | €70,625 | €67,063 | -€3,563 | -5.0% |
| Tangible fixed assets | 22/27 | €70,625 | €67,063 | -€3,563 | -5.0% |
| Land and buildings | 22 | €70,625 | €67,063 | -€3,563 | -5.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €4,356 | €5,251 | +€894 | +20.5% |
| Amounts receivable within one year | 40/41 | - | €4,228 | +€4,228 | |
| Trade receivables | 40 | - | €3,824 | +€3,824 | |
| Other amounts receivable | 41 | - | €405 | +€405 | |
| Cash at bank and in hand | 54/58 | €2,942 | €1,022 | -€1,920 | -65.3% |
| Deferred charges and accrued income | 490/1 | €1,414 | - | -€1,414 | |
| Total equity and liabilities | 10/49 | €74,981 | €72,313 | -€2,668 | -3.6% |
| Equity | 10/15 | €35,815 | €37,550 | +€1,734 | +4.8% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €17,065 | €18,800 | +€1,734 | +10.2% |
| Non-distributable reserves | 130/1 | €350 | - | -€350 | |
| Reserves not available under the articles | 1311 | €350 | - | -€350 | |
| Distributable reserves | 133 | €16,715 | €18,800 | +€2,084 | +12.5% |
| Amounts payable | 17/49 | €39,166 | €34,763 | -€4,403 | -11.2% |
| Amounts payable after more than one year | 17 | €9,500 | €9,500 | = | 0.0% |
| Other amounts payable | 178/9 | €9,500 | €9,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,666 | €25,263 | -€4,403 | -14.8% |
| Trade debts | 44 | €1,065 | €1,212 | +€147 | +13.8% |
| Suppliers | 440/4 | €1,065 | €1,212 | +€147 | +13.8% |
| Taxes, remuneration and social security | 45 | €540 | - | -€540 | |
| Taxes | 450/3 | €540 | - | -€540 | |
| Other amounts payable | 47/48 | €28,060 | €24,051 | -€4,009 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,563 | €3,563 | = | 0.0% |
| Other operating charges | 640/8 | €1,260 | €1,296 | +€36 | +2.9% |
| Gross operating margin | 9900 | €8,574 | €8,031 | -€543 | -6.3% |
| Operating profit (loss) | 9901 | €3,751 | €3,172 | -€579 | -15.4% |
| Financial charges | 65/66B | €93 | €90 | -€3 | -3.2% |
| Recurring financial charges | 65 | €93 | €90 | -€3 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €3,658 | €3,082 | -€576 | -15.8% |
| Income taxes | 67/77 | €1,212 | €998 | -€214 | -17.7% |
| Profit (loss) for the period | 9904 | €2,446 | €2,084 | -€362 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,446 | €2,084 | -€362 | -14.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.