FODIO: 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.
FODIO
Largest movements
- Receivables within one year -€19,255
down €19,255 (-92.4%), from €20,834 to €1,578
of which Trade receivables: -€19,278
- Cash -€14,519
down €14,519 (-15.2%), from €95,246 to €80,726
mainly Contributions, distributions and other (-€22,531) and Trade debts (-€7,792)
- Reserves -€22,531
down €22,531 (-23.1%), from €97,642 to €75,111
- Trade debts -€7,792
down €7,792 (-60.2%), from €12,954 to €5,162
- Profit (loss) carried forward -€3,041
down €3,041 (-112.3%), from -€2,708 to -€5,749
- Gross operating margin +€11,467
up €11,467 (+97.6%), from -€11,753 to -€286
- Staff costs -€138
down €138 (-72.8%), from €190 to €52
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 | €124,679 | €90,060 | -€34,619 | -27.8% |
| Fixed assets | 21/28 | €7,925 | €7,063 | -€862 | -10.9% |
| Tangible fixed assets | 22/27 | €7,925 | €7,063 | -€862 | -10.9% |
| Plant, machinery and equipment | 23 | €7,763 | €5,480 | -€2,283 | -29.4% |
| Furniture and vehicles | 24 | €162 | €1,582 | +€1,420 | +876.0% |
| Current assets | 29/58 | €116,754 | €82,997 | -€33,756 | -28.9% |
| Amounts receivable within one year | 40/41 | €20,834 | €1,578 | -€19,255 | -92.4% |
| Trade receivables | 40 | €20,834 | €1,556 | -€19,278 | -92.5% |
| Other amounts receivable | 41 | - | €22 | +€22 | |
| Cash at bank and in hand | 54/58 | €95,246 | €80,726 | -€14,519 | -15.2% |
| Deferred charges and accrued income | 490/1 | €674 | €693 | +€18 | +2.7% |
| Total equity and liabilities | 10/49 | €124,679 | €90,060 | -€34,619 | -27.8% |
| Equity | 10/15 | €101,137 | €75,565 | -€25,572 | -25.3% |
| Contributions | 10/11 | €6,203 | €6,203 | = | 0.0% |
| Reserves | 13 | €97,642 | €75,111 | -€22,531 | -23.1% |
| Distributable reserves | 133 | €97,642 | €75,111 | -€22,531 | -23.1% |
| Profit (loss) carried forward | 14 | -€2,708 | -€5,749 | -€3,041 | -112.3% |
| Amounts payable | 17/49 | €23,542 | €14,495 | -€9,047 | -38.4% |
| Amounts payable within one year | 42/48 | €23,542 | €14,495 | -€9,047 | -38.4% |
| Trade debts | 44 | €12,954 | €5,162 | -€7,792 | -60.2% |
| Suppliers | 440/4 | €12,954 | €5,162 | -€7,792 | -60.2% |
| Taxes, remuneration and social security | 45 | €7,548 | €6,311 | -€1,237 | -16.4% |
| Taxes | 450/3 | €7,548 | €6,290 | -€1,259 | -16.7% |
| Remuneration and social security | 454/9 | - | €21 | +€21 | |
| Other amounts payable | 47/48 | €3,040 | €3,022 | -€18 | -0.6% |
| Remuneration, social security and pensions | 62 | €190 | €52 | -€138 | -72.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,541 | €2,574 | +€32 | +1.3% |
| Other operating charges | 640/8 | €127 | €120 | -€7 | -5.1% |
| Gross operating margin | 9900 | -€11,753 | -€286 | +€11,467 | +97.6% |
| Operating profit (loss) | 9901 | -€14,610 | -€3,031 | +€11,580 | +79.3% |
| Financial income | 75/76B | €31 | €74 | +€43 | +141.1% |
| Recurring financial income | 75 | €31 | €74 | +€43 | +141.1% |
| Financial charges | 65/66B | €0 | €84 | +€83 | +36282.6% |
| Recurring financial charges | 65 | €0 | €84 | +€83 | +36282.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,580 | -€3,041 | +€11,539 | +79.1% |
| Income taxes | 67/77 | €35 | - | -€35 | |
| Profit (loss) for the period | 9904 | -€14,615 | -€3,041 | +€11,574 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,615 | -€3,041 | +€11,574 | +79.2% |
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 4 October 2026 via checked.be.