FOCSA A.K: 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.
FOCSA A.K
Largest movements
- Receivables within one year +€5,989
up €5,989 (+7.0%), from €86,137 to €92,126
- Cash -€4,678
down €4,678 (-77.7%), from €6,017 to €1,339
mainly Contributions, distributions and other (-€7,143) and Receivables within one year (-€5,989)
- Tax, wage and social debts -€5,114
down €5,114 (-34.8%), from €14,685 to €9,571
- Other debts +€5,000
new in 2025: €5,000
- Profit (loss) carried forward +€1,957
up €1,957 (+2.7%), from €72,297 to €74,254
- Gross operating margin -€8,874
down €8,874 (-43.1%), from €20,604 to €11,730
- Staff costs -€3,384
no longer reported in 2025 (was €3,384)
- Taxes -€1,185
down €1,185 (-27.0%), from €4,384 to €3,199
- Other operating charges +€855
up €855 (+141%), from €607 to €1,462
- Depreciation +€698
up €698 (+34.5%), from €2,023 to €2,721
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 | €96,193 | €97,074 | +€881 | +0.9% |
| Fixed assets | 21/28 | €3,449 | €2,796 | -€653 | -18.9% |
| Tangible fixed assets | 22/27 | €3,449 | €2,796 | -€653 | -18.9% |
| Furniture and vehicles | 24 | €3,449 | €2,796 | -€653 | -18.9% |
| Current assets | 29/58 | €92,744 | €94,279 | +€1,534 | +1.7% |
| Amounts receivable within one year | 40/41 | €86,137 | €92,126 | +€5,989 | +7.0% |
| Other amounts receivable | 41 | €86,137 | €92,126 | +€5,989 | +7.0% |
| Cash at bank and in hand | 54/58 | €6,017 | €1,339 | -€4,678 | -77.7% |
| Deferred charges and accrued income | 490/1 | €591 | €814 | +€223 | +37.7% |
| Total equity and liabilities | 10/49 | €96,193 | €97,074 | +€881 | +0.9% |
| Equity | 10/15 | €80,547 | €82,504 | +€1,957 | +2.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Contributions outside capital | 11 | - | €7,500 | +€7,500 | |
| Other | 1109/19 | - | €7,500 | +€7,500 | |
| Reserves | 13 | €750 | €750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €750 | €750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €750 | €750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,297 | €74,254 | +€1,957 | +2.7% |
| Amounts payable | 17/49 | €15,646 | €14,571 | -€1,076 | -6.9% |
| Amounts payable within one year | 42/48 | €15,646 | €14,571 | -€1,076 | -6.9% |
| Trade debts | 44 | €962 | - | -€962 | |
| Suppliers | 440/4 | €962 | - | -€962 | |
| Taxes, remuneration and social security | 45 | €14,685 | €9,571 | -€5,114 | -34.8% |
| Taxes | 450/3 | €14,685 | €9,571 | -€5,114 | -34.8% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €3,384 | - | -€3,384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,023 | €2,721 | +€698 | +34.5% |
| Other operating charges | 640/8 | €607 | €1,462 | +€855 | +141% |
| Gross operating margin | 9900 | €20,604 | €11,730 | -€8,874 | -43.1% |
| Operating profit (loss) | 9901 | €14,589 | €7,547 | -€7,043 | -48.3% |
| Financial income | 75/76B | €4,931 | €4,857 | -€75 | -1.5% |
| Recurring financial income | 75 | €4,931 | €4,857 | -€75 | -1.5% |
| Financial charges | 65/66B | €197 | €105 | -€93 | -46.9% |
| Recurring financial charges | 65 | €197 | €105 | -€93 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €19,324 | €12,299 | -€7,025 | -36.4% |
| Income taxes | 67/77 | €4,384 | €3,199 | -€1,185 | -27.0% |
| Profit (loss) for the period | 9904 | €14,940 | €9,100 | -€5,840 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,940 | €9,100 | -€5,840 | -39.1% |
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 26 October 2026 via checked.be.