FODOR TEAM: 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.
FODOR TEAM
Largest movements
- Receivables within one year +€31,601
up €31,601 (+20.8%), from €151,958 to €183,559
of which Other amounts receivable: +€29,524
- Tangible fixed assets -€14,583
down €14,583 (-42.4%), from €34,368 to €19,785
of which Furniture and vehicles: -€14,260
- Cash -€5,929
down €5,929 (-62.1%), from €9,554 to €3,625
mainly Receivables within one year (-€31,601) and Trade debts (-€15,127)
- Profit (loss) carried forward +€27,924
up €27,924 (+21.6%), from €129,298 to €157,222
- Trade debts -€15,127
down €15,127 (-51.9%), from €29,126 to €13,999
- Other debts +€12,000
new in 2024: €12,000
- Tax, wage and social debts -€9,782
down €9,782 (-44.8%), from €21,846 to €12,064
- Debts after one year -€5,673
down €5,673 (-65.8%), from €8,616 to €2,943
- Gross operating margin +€13,587
up €13,587 (+26.3%), from €51,746 to €65,333
- Depreciation +€5,440
up €5,440 (+59.5%), from €9,143 to €14,583
- Other operating charges -€3,233
down €3,233 (-51.7%), from €6,250 to €3,018
- Financial income +€2,727
up €2,727 (+93.0%), from €2,933 to €5,660
- Taxes +€1,678
up €1,678 (+16.1%), from €10,416 to €12,094
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,586 | €207,202 | +€9,616 | +4.9% |
| Fixed assets | 21/28 | €34,368 | €19,785 | -€14,583 | -42.4% |
| Tangible fixed assets | 22/27 | €34,368 | €19,785 | -€14,583 | -42.4% |
| Plant, machinery and equipment | 23 | €323 | - | -€323 | |
| Furniture and vehicles | 24 | €34,045 | €19,785 | -€14,260 | -41.9% |
| Current assets | 29/58 | €163,218 | €187,417 | +€24,199 | +14.8% |
| Amounts receivable within one year | 40/41 | €151,958 | €183,559 | +€31,601 | +20.8% |
| Trade receivables | 40 | €68,221 | €70,299 | +€2,077 | +3.0% |
| Other amounts receivable | 41 | €83,737 | €113,260 | +€29,524 | +35.3% |
| Cash at bank and in hand | 54/58 | €9,554 | €3,625 | -€5,929 | -62.1% |
| Deferred charges and accrued income | 490/1 | €1,705 | €233 | -€1,472 | -86.4% |
| Total equity and liabilities | 10/49 | €197,586 | €207,202 | +€9,616 | +4.9% |
| Equity | 10/15 | €132,598 | €160,522 | +€27,924 | +21.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,298 | €157,222 | +€27,924 | +21.6% |
| Amounts payable | 17/49 | €64,987 | €46,680 | -€18,308 | -28.2% |
| Amounts payable after more than one year | 17 | €8,616 | €2,943 | -€5,673 | -65.8% |
| Financial debts | 170/4 | €8,616 | €2,943 | -€5,673 | -65.8% |
| Amounts payable within one year | 42/48 | €56,371 | €43,736 | -€12,635 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €5,399 | €5,673 | +€274 | +5.1% |
| Trade debts | 44 | €29,126 | €13,999 | -€15,127 | -51.9% |
| Suppliers | 440/4 | €29,126 | €13,999 | -€15,127 | -51.9% |
| Taxes, remuneration and social security | 45 | €21,846 | €12,064 | -€9,782 | -44.8% |
| Taxes | 450/3 | €21,846 | €12,064 | -€9,782 | -44.8% |
| Other amounts payable | 47/48 | - | €12,000 | +€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,143 | €14,583 | +€5,440 | +59.5% |
| Other operating charges | 640/8 | €6,250 | €3,018 | -€3,233 | -51.7% |
| Gross operating margin | 9900 | €51,746 | €65,333 | +€13,587 | +26.3% |
| Operating profit (loss) | 9901 | €36,352 | €47,732 | +€11,380 | +31.3% |
| Financial income | 75/76B | €2,933 | €5,660 | +€2,727 | +93.0% |
| Recurring financial income | 75 | €2,933 | €5,660 | +€2,727 | +93.0% |
| Financial charges | 65/66B | €1,740 | €1,374 | -€365 | -21.0% |
| Recurring financial charges | 65 | €1,740 | €1,374 | -€365 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €37,546 | €52,018 | +€14,472 | +38.5% |
| Income taxes | 67/77 | €10,416 | €12,094 | +€1,678 | +16.1% |
| Profit (loss) for the period | 9904 | €27,130 | €39,924 | +€12,794 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,130 | €39,924 | +€12,794 | +47.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.