Focus-Solutions: 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.
Focus-Solutions
Largest movements
- Cash +€19,193
up €19,193 (+104.0%), from €18,456 to €37,649
mainly Receivables within one year (+€16,172) and Trade debts (+€6,005)
- Receivables within one year -€16,172
no longer reported in 2025 (was €16,172)
of which Trade receivables: -€16,033
- Tangible fixed assets -€3,001
down €3,001 (-30.1%), from €9,960 to €6,959
of which Furniture and vehicles: -€1,999
- Trade debts +€6,005
new in 2025: €6,005
- Profit (loss) carried forward -€4,513
down €4,513 (-17.3%), from €26,130 to €21,617
- Other debts -€1,203
down €1,203 (-86.1%), from €1,397 to €194
- Gross operating margin -€30,136
down €30,136 (-61.2%), from €49,230 to €19,094
- Staff costs +€23,632
up €23,632 (+245.5%), from €9,627 to €33,259
- Financial income +€13,873
new in 2025: €13,873
- Taxes -€7,938
no longer reported in 2025 (was €7,938)
- Financial charges -€1,929
down €1,929 (-97.0%), from €1,989 to €60
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 | €44,588 | €44,608 | +€20 | 0.0% |
| Fixed assets | 21/28 | €9,960 | €6,959 | -€3,001 | -30.1% |
| Tangible fixed assets | 22/27 | €9,960 | €6,959 | -€3,001 | -30.1% |
| Land and buildings | 22 | €3,137 | €2,802 | -€335 | -10.7% |
| Plant, machinery and equipment | 23 | €1,490 | €823 | -€667 | -44.8% |
| Furniture and vehicles | 24 | €5,333 | €3,334 | -€1,999 | -37.5% |
| Current assets | 29/58 | €34,628 | €37,649 | +€3,021 | +8.7% |
| Amounts receivable within one year | 40/41 | €16,172 | - | -€16,172 | |
| Trade receivables | 40 | €16,033 | - | -€16,033 | |
| Other amounts receivable | 41 | €139 | - | -€139 | |
| Cash at bank and in hand | 54/58 | €18,456 | €37,649 | +€19,193 | +104.0% |
| Total equity and liabilities | 10/49 | €44,588 | €44,608 | +€20 | 0.0% |
| Equity | 10/15 | €27,630 | €23,117 | -€4,513 | -16.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,130 | €21,617 | -€4,513 | -17.3% |
| Amounts payable | 17/49 | €16,958 | €21,491 | +€4,533 | +26.7% |
| Amounts payable within one year | 42/48 | €16,958 | €21,491 | +€4,533 | +26.7% |
| Trade debts | 44 | - | €6,005 | +€6,005 | |
| Suppliers | 440/4 | - | €6,005 | +€6,005 | |
| Taxes, remuneration and social security | 45 | €15,561 | €15,292 | -€269 | -1.7% |
| Taxes | 450/3 | €14,420 | €13,092 | -€1,328 | -9.2% |
| Remuneration and social security | 454/9 | €1,141 | €2,200 | +€1,059 | +92.8% |
| Other amounts payable | 47/48 | €1,397 | €194 | -€1,203 | -86.1% |
| Remuneration, social security and pensions | 62 | €9,627 | €33,259 | +€23,632 | +245.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,390 | €3,001 | +€1,611 | +115.9% |
| Other operating charges | 640/8 | €2,246 | €1,160 | -€1,086 | -48.4% |
| Gross operating margin | 9900 | €49,230 | €19,094 | -€30,136 | -61.2% |
| Operating profit (loss) | 9901 | €35,967 | -€18,326 | -€54,293 | |
| Financial income | 75/76B | - | €13,873 | +€13,873 | |
| Recurring financial income | 75 | - | €13,873 | +€13,873 | |
| Financial charges | 65/66B | €1,989 | €60 | -€1,929 | -97.0% |
| Recurring financial charges | 65 | €1,989 | €60 | -€1,929 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | €33,978 | -€4,513 | -€38,491 | |
| Income taxes | 67/77 | €7,938 | - | -€7,938 | |
| Profit (loss) for the period | 9904 | €26,040 | -€4,513 | -€30,553 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,040 | -€4,513 | -€30,553 |
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 11 October 2026 via checked.be.