FOCCAERT Y.: 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.
FOCCAERT Y.
Largest movements
- Receivables within one year +€19,585
up €19,585 (+628.6%), from €3,116 to €22,701
of which Trade receivables: +€19,279
- Cash +€14,946
up €14,946 (+52.0%), from €28,738 to €43,684
mainly Deferred charges and accrued income (+€11,759) and Depreciation (+€11,399)
- Deferred charges and accrued income -€11,759
down €11,759 (-57.6%), from €20,404 to €8,645
- Tangible fixed assets -€11,399
down €11,399 (-2.2%), from €521,278 to €509,879
of which Land and buildings: -€10,988
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€12,710
up €12,710, from -€5,951 to €6,759
- Financial income +€4,222
up €4,222 (+29.4%), from €14,342 to €18,564
- Taxes +€546
up €546 (+153.0%), from €357 to €903
- Financial charges +€325
up €325 (+54.1%), from €600 to €925
- Depreciation -€207
down €207 (-1.8%), from €11,606 to €11,399
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 | €974,436 | €985,809 | +€11,373 | +1.2% |
| Fixed assets | 21/28 | €522,178 | €510,779 | -€11,399 | -2.2% |
| Tangible fixed assets | 22/27 | €521,278 | €509,879 | -€11,399 | -2.2% |
| Land and buildings | 22 | €520,633 | €509,645 | -€10,988 | -2.1% |
| Plant, machinery and equipment | 23 | €285 | €41 | -€244 | -85.7% |
| Furniture and vehicles | 24 | €360 | €194 | -€166 | -46.1% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €452,258 | €475,030 | +€22,772 | +5.0% |
| Amounts receivable after more than one year | 29 | €400,000 | €400,000 | = | 0.0% |
| Trade receivables | 290 | €400,000 | €400,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,116 | €22,701 | +€19,585 | +628.6% |
| Trade receivables | 40 | €329 | €19,608 | +€19,279 | +5867.2% |
| Other amounts receivable | 41 | €2,787 | €3,093 | +€306 | +11.0% |
| Cash at bank and in hand | 54/58 | €28,738 | €43,684 | +€14,946 | +52.0% |
| Deferred charges and accrued income | 490/1 | €20,404 | €8,645 | -€11,759 | -57.6% |
| Total equity and liabilities | 10/49 | €974,436 | €985,809 | +€11,373 | +1.2% |
| Equity | 10/15 | €963,010 | €970,002 | +€6,992 | +0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €687,767 | €694,758 | +€6,992 | +1.0% |
| Distributable reserves | 133 | €687,767 | €694,758 | +€6,992 | +1.0% |
| Profit (loss) carried forward | 14 | €262,843 | €262,843 | = | 0.0% |
| Amounts payable | 17/49 | €11,426 | €15,807 | +€4,381 | +38.3% |
| Amounts payable within one year | 42/48 | €11,079 | €15,147 | +€4,067 | +36.7% |
| Trade debts | 44 | €1,653 | €1,562 | -€91 | -5.5% |
| Suppliers | 440/4 | €1,653 | €1,562 | -€91 | -5.5% |
| Taxes, remuneration and social security | 45 | €377 | €1,792 | +€1,415 | +374.8% |
| Taxes | 450/3 | €377 | €1,792 | +€1,415 | +374.8% |
| Other amounts payable | 47/48 | €9,049 | €11,792 | +€2,743 | +30.3% |
| Accrued charges and deferred income | 492/3 | €347 | €660 | +€314 | +90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,606 | €11,399 | -€207 | -1.8% |
| Other operating charges | 640/8 | €4,949 | €5,105 | +€156 | +3.2% |
| Non-recurring operating charges | 66A | €228 | €0 | -€228 | -100.0% |
| Gross operating margin | 9900 | -€5,951 | €6,759 | +€12,710 | |
| Operating profit (loss) | 9901 | -€22,734 | -€9,744 | +€12,990 | +57.1% |
| Financial income | 75/76B | €14,342 | €18,564 | +€4,222 | +29.4% |
| Recurring financial income | 75 | €14,342 | €18,564 | +€4,222 | +29.4% |
| Financial charges | 65/66B | €600 | €925 | +€325 | +54.1% |
| Recurring financial charges | 65 | €600 | €925 | +€325 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,992 | €7,894 | +€16,886 | |
| Income taxes | 67/77 | €357 | €903 | +€546 | +153.0% |
| Profit (loss) for the period | 9904 | -€9,349 | €6,992 | +€16,340 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,349 | €6,992 | +€16,340 |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.