FOCKEDEY PIERRE: 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.
FOCKEDEY PIERRE
Largest movements
- Receivables within one year -€66,207
down €66,207 (-82.5%), from €80,259 to €14,052
of which Trade receivables: -€56,853
- Tangible fixed assets +€22,020
up €22,020 (+6.0%), from €369,635 to €391,656
of which Land and buildings: +€22,521
- Cash +€13,938
up €13,938 (+11.7%), from €118,646 to €132,584
mainly Receivables within one year (+€66,207) and Depreciation (+€28,332)
- Reserves +€23,696
up €23,696 (+24.8%), from €95,725 to €119,421
- Other debts -€23,267
down €23,267 (-17.0%), from €136,591 to €113,325
- Debts after one year -€21,765
down €21,765 (-36.5%), from €59,643 to €37,877
- Trade debts -€16,355
down €16,355 (-21.5%), from €75,977 to €59,622
- Tax, wage and social debts +€9,341
up €9,341 (+168%), from €5,547 to €14,889
- Turnover +€230,279
new in 2025: €230,279
- Purchases and services +€157,503
new in 2025: €157,503
- Gross operating margin -€39,351
down €39,351 (-34.5%), from €114,076 to €74,724
- Taxes -€11,467
down €11,467 (-52.3%), from €21,924 to €10,456
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 | €571,599 | €541,738 | -€29,861 | -5.2% |
| Fixed assets | 21/28 | €369,635 | €391,656 | +€22,020 | +6.0% |
| Tangible fixed assets | 22/27 | €369,635 | €391,656 | +€22,020 | +6.0% |
| Land and buildings | 22 | €361,686 | €384,207 | +€22,521 | +6.2% |
| Plant, machinery and equipment | 23 | €2,274 | €7,096 | +€4,823 | +212% |
| Furniture and vehicles | 24 | €5,675 | €352 | -€5,323 | -93.8% |
| Current assets | 29/58 | €201,964 | €150,083 | -€51,882 | -25.7% |
| Amounts receivable within one year | 40/41 | €80,259 | €14,052 | -€66,207 | -82.5% |
| Trade receivables | 40 | €70,905 | €14,052 | -€56,853 | -80.2% |
| Other amounts receivable | 41 | €9,354 | - | -€9,354 | |
| Cash at bank and in hand | 54/58 | €118,646 | €132,584 | +€13,938 | +11.7% |
| Deferred charges and accrued income | 490/1 | €3,060 | €3,447 | +€388 | +12.7% |
| Total equity and liabilities | 10/49 | €571,599 | €541,738 | -€29,861 | -5.2% |
| Equity | 10/15 | €260,406 | €284,102 | +€23,696 | +9.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €95,725 | €119,421 | +€23,696 | +24.8% |
| Distributable reserves | 133 | €95,725 | €119,421 | +€23,696 | +24.8% |
| Profit (loss) carried forward | 14 | €152,281 | €152,281 | = | 0.0% |
| Amounts payable | 17/49 | €311,193 | €257,636 | -€53,558 | -17.2% |
| Amounts payable after more than one year | 17 | €59,643 | €37,877 | -€21,765 | -36.5% |
| Financial debts | 170/4 | €59,643 | €37,877 | -€21,765 | -36.5% |
| Amounts payable within one year | 42/48 | €241,285 | €210,406 | -€30,879 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €23,169 | €22,571 | -€598 | -2.6% |
| Trade debts | 44 | €75,977 | €59,622 | -€16,355 | -21.5% |
| Suppliers | 440/4 | €75,977 | €59,622 | -€16,355 | -21.5% |
| Taxes, remuneration and social security | 45 | €5,547 | €14,889 | +€9,341 | +168% |
| Taxes | 450/3 | €5,547 | €14,889 | +€9,341 | +168% |
| Other amounts payable | 47/48 | €136,591 | €113,325 | -€23,267 | -17.0% |
| Accrued charges and deferred income | 492/3 | €10,266 | €9,352 | -€914 | -8.9% |
| Turnover | 70 | - | €230,279 | +€230,279 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €157,503 | +€157,503 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,457 | €28,332 | -€1,125 | -3.8% |
| Other operating charges | 640/8 | €4,238 | €2,007 | -€2,231 | -52.6% |
| Gross operating margin | 9900 | €114,076 | €74,724 | -€39,351 | -34.5% |
| Operating profit (loss) | 9901 | €80,380 | €44,385 | -€35,995 | -44.8% |
| Financial income | 75/76B | €8 | €108 | +€100 | +1,330% |
| Recurring financial income | 75 | €8 | €108 | +€100 | +1,330% |
| Financial charges | 65/66B | €11,979 | €10,340 | -€1,639 | -13.7% |
| Recurring financial charges | 65 | €11,979 | €10,340 | -€1,639 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €68,408 | €34,153 | -€34,256 | -50.1% |
| Income taxes | 67/77 | €21,924 | €10,456 | -€11,467 | -52.3% |
| Profit (loss) for the period | 9904 | €46,485 | €23,696 | -€22,788 | -49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,485 | €23,696 | -€22,788 | -49.0% |
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 24 October 2026 via checked.be.