FOCKUS: 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.
FOCKUS
Largest movements
- Tangible fixed assets -€10,140
down €10,140 (-96.0%), from €10,558 to €418
of which Furniture and vehicles: -€9,829
- Receivables within one year -€6,368
down €6,368 (-42.3%), from €15,041 to €8,674
of which Trade receivables: -€7,541
- Cash -€3,639
down €3,639 (-97.8%), from €3,723 to €84
mainly Trade debts (-€12,889) and Net result for the year (-€9,540)
- Deferred charges and accrued income -€820
no longer reported in 2025 (was €820)
- Trade debts -€12,889
no longer reported in 2025 (was €12,889)
- Profit (loss) carried forward -€9,540
down €9,540 (-19.1%), from -€49,874 to -€59,414
- Other debts +€6,025
up €6,025 (+416.4%), from €1,447 to €7,472
- Tax, wage and social debts -€4,562
down €4,562 (-97.5%), from €4,679 to €117
- Gross operating margin +€31,598
up €31,598 (+86.7%), from -€36,449 to -€4,850
- Staff costs -€18,359
no longer reported in 2025 (was €18,359)
- Depreciation -€4,997
down €4,997 (-94.1%), from €5,308 to €311
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 | €30,142 | €9,175 | -€20,967 | -69.6% |
| Fixed assets | 21/28 | €10,558 | €418 | -€10,140 | -96.0% |
| Tangible fixed assets | 22/27 | €10,558 | €418 | -€10,140 | -96.0% |
| Plant, machinery and equipment | 23 | €729 | €418 | -€311 | -42.7% |
| Furniture and vehicles | 24 | €9,829 | - | -€9,829 | |
| Current assets | 29/58 | €19,584 | €8,757 | -€10,827 | -55.3% |
| Amounts receivable within one year | 40/41 | €15,041 | €8,674 | -€6,368 | -42.3% |
| Trade receivables | 40 | €15,041 | €7,500 | -€7,541 | -50.1% |
| Other amounts receivable | 41 | - | €1,174 | +€1,174 | |
| Cash at bank and in hand | 54/58 | €3,723 | €84 | -€3,639 | -97.8% |
| Deferred charges and accrued income | 490/1 | €820 | - | -€820 | |
| Total equity and liabilities | 10/49 | €30,142 | €9,175 | -€20,967 | -69.6% |
| Equity | 10/15 | €11,126 | €1,586 | -€9,540 | -85.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,000 | €58,000 | = | 0.0% |
| Distributable reserves | 133 | €58,000 | €58,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,874 | -€59,414 | -€9,540 | -19.1% |
| Amounts payable | 17/49 | €19,016 | €7,589 | -€11,427 | -60.1% |
| Amounts payable within one year | 42/48 | €19,016 | €7,589 | -€11,427 | -60.1% |
| Trade debts | 44 | €12,889 | - | -€12,889 | |
| Suppliers | 440/4 | €12,889 | - | -€12,889 | |
| Taxes, remuneration and social security | 45 | €4,679 | €117 | -€4,562 | -97.5% |
| Taxes | 450/3 | €4,679 | €117 | -€4,562 | -97.5% |
| Other amounts payable | 47/48 | €1,447 | €7,472 | +€6,025 | +416.4% |
| Remuneration, social security and pensions | 62 | €18,359 | - | -€18,359 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,308 | €311 | -€4,997 | -94.1% |
| Other operating charges | 640/8 | - | €183 | +€183 | |
| Non-recurring operating charges | 66A | €7,637 | €4,002 | -€3,635 | -47.6% |
| Gross operating margin | 9900 | -€36,449 | -€4,850 | +€31,598 | +86.7% |
| Operating profit (loss) | 9901 | -€67,753 | -€9,346 | +€58,407 | +86.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €37 | €194 | +€158 | +432.4% |
| Recurring financial charges | 65 | €37 | €194 | +€158 | +432.4% |
| Profit (loss) for the period before taxes | 9903 | -€67,789 | -€9,540 | +€58,249 | +85.9% |
| Income taxes | 67/77 | €117 | - | -€117 | |
| Profit (loss) for the period | 9904 | -€67,906 | -€9,540 | +€58,366 | +86.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,906 | -€9,540 | +€58,366 | +86.0% |
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.