FOCUM BELGIUM: what changed
What changed
FOCUM BELGIUM
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
€832,172
2024 · €797,040+€35,131
Equity
€4.1m
2024 · €3.3m+€832,172
Cash
-
not filed
Balance sheet total
€5.4m
2024 · €4.3m+€1.1m
Largest movements
Assets
- Receivables within one year +€1.1m
up €1.1m (+24.5%), from €4.3m to €5.4m
of which Other amounts receivable: +€1.1m
Equity and liabilities
- Reserves +€832,172
up €832,172 (+28.8%), from €2.9m to €3.7m
- Other debts +€187,120
up €187,120 (+18.1%), from €1.0m to €1.2m
Income statement
- Turnover +€1.3m
new in 2025: €1.3m
- Gross operating margin -€1.1m
no longer reported in 2025 (was €1.1m)
- Goods and materials +€187,120
new in 2025: €187,120
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€797,040
Turnover
+€1.3m
Goods and materials
-€187,120
Services and other goods
-€9,999
Other operating charges
+€275
Other operating items
-€1.1m
Financial charges
+€53
Taxes
-€11,634
Result 2025
€832,172
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,346,764 | €5,413,548 | +€1.1m | +24.5% |
| Fixed assets | 21/28 | - | €450 | +€450 | |
| Financial fixed assets | 28 | - | €450 | +€450 | |
| Other financial fixed assets | 284/8 | - | €450 | +€450 | |
| Amounts receivable and cash guarantees | 285/8 | - | €450 | +€450 | |
| Current assets | 29/58 | €4,346,764 | €5,413,098 | +€1.1m | +24.5% |
| Amounts receivable within one year | 40/41 | €4,346,535 | €5,412,832 | +€1.1m | +24.5% |
| Trade receivables | 40 | €239,589 | €197,449 | -€42,140 | -17.6% |
| Other amounts receivable | 41 | €4,106,947 | €5,215,383 | +€1.1m | +27.0% |
| Deferred charges and accrued income | 490/1 | €229 | €267 | +€38 | +16.5% |
| Total equity and liabilities | 10/49 | €4,346,764 | €5,413,548 | +€1.1m | +24.5% |
| Equity | 10/15 | €3,311,280 | €4,143,452 | +€832,172 | +25.1% |
| Contributions | 10/11 | €418,500 | €418,500 | = | 0.0% |
| Reserves | 13 | €2,892,780 | €3,724,952 | +€832,172 | +28.8% |
| Distributable reserves | 133 | €2,892,780 | €3,724,952 | +€832,172 | +28.8% |
| Amounts payable | 17/49 | €1,035,484 | €1,270,097 | +€234,612 | +22.7% |
| Amounts payable within one year | 42/48 | €1,035,484 | €1,270,097 | +€234,612 | +22.7% |
| Trade debts | 44 | €1,326 | €1,429 | +€102 | +7.7% |
| Suppliers | 440/4 | €1,326 | €1,429 | +€102 | +7.7% |
| Taxes, remuneration and social security | 45 | - | €47,391 | +€47,391 | |
| Taxes | 450/3 | - | €47,391 | +€47,391 | |
| Other amounts payable | 47/48 | €1,034,158 | €1,221,277 | +€187,120 | +18.1% |
| Operating income | 70/76A | - | €1,307,828 | +€1.3m | |
| Turnover | 70 | - | €1,307,828 | +€1.3m | |
| Operating charges | 60/66A | - | €198,266 | +€198,266 | |
| Goods for resale, raw materials and consumables | 60 | - | €187,120 | +€187,120 | |
| Purchases | 600/8 | - | €187,120 | +€187,120 | |
| Services and other goods | 61 | - | €9,999 | +€9,999 | |
| Other operating charges | 640/8 | €1,422 | €1,147 | -€275 | -19.4% |
| Gross operating margin | 9900 | €1,064,272 | - | -€1.1m | |
| Operating profit (loss) | 9901 | €1,062,850 | €1,109,562 | +€46,712 | +4.4% |
| Financial charges | 65/66B | €53 | - | -€53 | |
| Recurring financial charges | 65 | €53 | - | -€53 | |
| Profit (loss) for the period before taxes | 9903 | €1,062,797 | €1,109,562 | +€46,765 | +4.4% |
| Income taxes | 67/77 | €265,757 | €277,391 | +€11,634 | +4.4% |
| Taxes | 670/3 | - | €277,391 | +€277,391 | |
| Profit (loss) for the period | 9904 | €797,040 | €832,172 | +€35,131 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €797,040 | €832,172 | +€35,131 | +4.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.