FOCKE CONSTRUCT: 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.
FOCKE CONSTRUCT
Largest movements
- Tangible fixed assets -€100,785
down €100,785 (-77.2%), from €130,489 to €29,704
of which Furniture and vehicles: -€82,817
- Cash +€29,858
up €29,858 (+55.2%), from €54,058 to €83,916
mainly Investment in fixed assets (net) (+€84,895) and Receivables within one year (+€29,809)
- Receivables within one year -€29,809
down €29,809 (-96.6%), from €30,865 to €1,057
of which Trade receivables: -€23,797
- Reserves -€34,651
down €34,651 (-26.8%), from €129,261 to €94,610
- Debts after one year -€33,355
down €33,355 (-83.2%), from €40,088 to €6,733
- Current portion of long-term debt -€13,913
down €13,913 (-64.4%), from €21,611 to €7,698
- Tax, wage and social debts -€13,496
down €13,496 (-90.0%), from €14,988 to €1,492
- Trade debts -€7,143
down €7,143 (-80.8%), from €8,839 to €1,696
- Gross operating margin -€104,483
down €104,483, from €102,096 to -€2,387
- Depreciation -€23,312
down €23,312 (-56.6%), from €41,212 to €17,900
- Taxes -€14,935
down €14,935 (-99.1%), from €15,069 to €134
- Financial charges +€9,914
up €9,914 (+256.1%), from €3,871 to €13,785
of which Non-recurring financial charges: +€11,202
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,422 | €114,677 | -€102,745 | -47.3% |
| Fixed assets | 21/28 | €132,499 | €29,704 | -€102,795 | -77.6% |
| Tangible fixed assets | 22/27 | €130,489 | €29,704 | -€100,785 | -77.2% |
| Plant, machinery and equipment | 23 | €18,358 | €8,341 | -€10,017 | -54.6% |
| Furniture and vehicles | 24 | €89,602 | €6,785 | -€82,817 | -92.4% |
| Leasing and similar rights | 25 | €22,529 | €14,578 | -€7,952 | -35.3% |
| Financial fixed assets | 28 | €2,010 | - | -€2,010 | |
| Current assets | 29/58 | €84,923 | €84,973 | +€50 | +0.1% |
| Amounts receivable within one year | 40/41 | €30,865 | €1,057 | -€29,809 | -96.6% |
| Trade receivables | 40 | €24,853 | €1,057 | -€23,797 | -95.7% |
| Other amounts receivable | 41 | €6,012 | - | -€6,012 | |
| Cash at bank and in hand | 54/58 | €54,058 | €83,916 | +€29,858 | +55.2% |
| Total equity and liabilities | 10/49 | €217,422 | €114,677 | -€102,745 | -47.3% |
| Equity | 10/15 | €131,261 | €96,610 | -€34,651 | -26.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €129,261 | €94,610 | -€34,651 | -26.8% |
| Distributable reserves | 133 | €129,261 | €94,610 | -€34,651 | -26.8% |
| Amounts payable | 17/49 | €86,161 | €18,067 | -€68,095 | -79.0% |
| Amounts payable after more than one year | 17 | €40,088 | €6,733 | -€33,355 | -83.2% |
| Financial debts | 170/4 | €40,088 | €6,733 | -€33,355 | -83.2% |
| Amounts payable within one year | 42/48 | €46,073 | €11,333 | -€34,740 | -75.4% |
| Current portion of amounts payable after more than one year | 42 | €21,611 | €7,698 | -€13,913 | -64.4% |
| Trade debts | 44 | €8,839 | €1,696 | -€7,143 | -80.8% |
| Suppliers | 440/4 | €8,839 | €1,696 | -€7,143 | -80.8% |
| Taxes, remuneration and social security | 45 | €14,988 | €1,492 | -€13,496 | -90.0% |
| Taxes | 450/3 | €14,988 | €1,492 | -€13,496 | -90.0% |
| Other amounts payable | 47/48 | €635 | €447 | -€187 | -29.5% |
| Non-recurring operating income | 76A | - | €965 | +€965 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,212 | €17,900 | -€23,312 | -56.6% |
| Other operating charges | 640/8 | €566 | €799 | +€233 | +41.1% |
| Gross operating margin | 9900 | €102,096 | -€2,387 | -€104,483 | |
| Operating profit (loss) | 9901 | €60,317 | -€21,086 | -€81,403 | |
| Financial income | 75/76B | €350 | €354 | +€4 | +1.2% |
| Recurring financial income | 75 | €350 | €354 | +€4 | +1.2% |
| Financial charges | 65/66B | €3,871 | €13,785 | +€9,914 | +256.1% |
| Recurring financial charges | 65 | €3,871 | €2,583 | -€1,288 | -33.3% |
| Non-recurring financial charges | 66B | - | €11,202 | +€11,202 | |
| Profit (loss) for the period before taxes | 9903 | €56,796 | -€34,517 | -€91,313 | |
| Income taxes | 67/77 | €15,069 | €134 | -€14,935 | -99.1% |
| Profit (loss) for the period | 9904 | €41,727 | -€34,651 | -€76,378 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,727 | -€34,651 | -€76,378 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.