FOCALISE: 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.
FOCALISE
Largest movements
- Receivables within one year -€2,720
down €2,720 (-28.4%), from €9,582 to €6,862
of which Other amounts receivable: -€4,191
- Cash -€1,012
down €1,012 (-5.9%), from €17,061 to €16,049
mainly Net result for the year (-€4,978) and Tax, wage and social debts (-€3,326)
- Deferred charges and accrued income +€653
up €653 (+26.2%), from €2,495 to €3,148
- Tangible fixed assets -€393
down €393 (-14.2%), from €2,764 to €2,370
of which Furniture and vehicles: -€1,297
- Profit (loss) carried forward -€4,978
down €4,978 (-33.7%), from -€14,771 to -€19,749
- Other debts +€4,577
new in 2025: €4,577
- Tax, wage and social debts -€3,326
down €3,326 (-66.5%), from €5,003 to €1,677
- Trade debts -€639
down €639 (-7.8%), from €8,211 to €7,572
- Short-term financial debts +€581
up €581 (+107%), from €541 to €1,121
- Gross operating margin -€18,580
down €18,580, from €16,879 to -€1,701
- Taxes -€2,598
down €2,598 (-88.0%), from €2,954 to €356
- Financial income -€1,139
down €1,139 (-100.0%), from €1,140 to €1
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 | €31,950 | €28,466 | -€3,484 | -10.9% |
| Fixed assets | 21/28 | €2,764 | €2,370 | -€393 | -14.2% |
| Tangible fixed assets | 22/27 | €2,764 | €2,370 | -€393 | -14.2% |
| Furniture and vehicles | 24 | €2,764 | €1,466 | -€1,297 | -46.9% |
| Other tangible fixed assets | 26 | - | €904 | +€904 | |
| Current assets | 29/58 | €29,187 | €26,096 | -€3,091 | -10.6% |
| Amounts receivable within one year | 40/41 | €9,582 | €6,862 | -€2,720 | -28.4% |
| Trade receivables | 40 | €5,324 | €6,795 | +€1,471 | +27.6% |
| Other amounts receivable | 41 | €4,258 | €67 | -€4,191 | -98.4% |
| Current investments | 50/53 | €49 | €37 | -€11 | -23.3% |
| Cash at bank and in hand | 54/58 | €17,061 | €16,049 | -€1,012 | -5.9% |
| Deferred charges and accrued income | 490/1 | €2,495 | €3,148 | +€653 | +26.2% |
| Total equity and liabilities | 10/49 | €31,950 | €28,466 | -€3,484 | -10.9% |
| Equity | 10/15 | €16,471 | €11,493 | -€4,978 | -30.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,642 | €12,642 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,790 | €11,790 | = | 0.0% |
| Distributable reserves | 133 | €852 | €852 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,771 | -€19,749 | -€4,978 | -33.7% |
| Amounts payable | 17/49 | €15,480 | €16,973 | +€1,493 | +9.6% |
| Amounts payable within one year | 42/48 | €13,755 | €14,948 | +€1,193 | +8.7% |
| Financial debts | 43 | €541 | €1,121 | +€581 | +107% |
| Credit institutions | 430/8 | €541 | €1,121 | +€581 | +107% |
| Trade debts | 44 | €8,211 | €7,572 | -€639 | -7.8% |
| Suppliers | 440/4 | €8,211 | €7,572 | -€639 | -7.8% |
| Taxes, remuneration and social security | 45 | €5,003 | €1,677 | -€3,326 | -66.5% |
| Taxes | 450/3 | €5,003 | €1,677 | -€3,326 | -66.5% |
| Other amounts payable | 47/48 | - | €4,577 | +€4,577 | |
| Accrued charges and deferred income | 492/3 | €1,725 | €2,025 | +€300 | +17.4% |
| Non-recurring operating income | 76A | €20,673 | €4,438 | -€16,235 | -78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,226 | €1,388 | +€163 | +13.3% |
| Other operating charges | 640/8 | €686 | €673 | -€13 | -2.0% |
| Gross operating margin | 9900 | €16,879 | -€1,701 | -€18,580 | |
| Operating profit (loss) | 9901 | €14,968 | -€3,762 | -€18,729 | |
| Financial income | 75/76B | €1,140 | €1 | -€1,139 | -100.0% |
| Recurring financial income | 75 | €1,140 | €1 | -€1,139 | -100.0% |
| Financial charges | 65/66B | €1,011 | €861 | -€150 | -14.9% |
| Recurring financial charges | 65 | €1,011 | €861 | -€150 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €15,096 | -€4,622 | -€19,718 | |
| Income taxes | 67/77 | €2,954 | €356 | -€2,598 | -88.0% |
| Profit (loss) for the period | 9904 | €12,142 | -€4,978 | -€17,120 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,142 | -€4,978 | -€17,120 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.