FOEMP: 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.
FOEMP
Largest movements
- Tangible fixed assets +€14,943
up €14,943 (+317.3%), from €4,709 to €19,652
of which Other tangible fixed assets: +€11,806
- Receivables within one year +€9,899
up €9,899 (+19.3%), from €51,230 to €61,129
of which Other amounts receivable: +€15,892
- Other debts +€13,000
up €13,000 (+2107.0%), from €617 to €13,617
- Debts after one year +€7,286
new in 2025: €7,286
- Current portion of long-term debt +€4,923
new in 2025: €4,923
- Tax, wage and social debts -€4,534
down €4,534 (-73.0%), from €6,213 to €1,679
- Trade debts +€4,033
up €4,033 (+105.9%), from €3,810 to €7,843
- Purchases and services +€41,450
up €41,450 (+22.2%), from €186,804 to €228,254
- Turnover +€23,847
up €23,847 (+10.6%), from €224,610 to €248,457
- Gross operating margin -€15,920
down €15,920 (-39.2%), from €40,597 to €24,677
- Taxes -€6,507
down €6,507 (-51.5%), from €12,646 to €6,139
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 | €76,652 | €101,592 | +€24,940 | +32.5% |
| Fixed assets | 21/28 | €5,844 | €20,787 | +€14,943 | +255.7% |
| Tangible fixed assets | 22/27 | €4,709 | €19,652 | +€14,943 | +317.3% |
| Plant, machinery and equipment | 23 | €1,974 | €5,440 | +€3,466 | +175.6% |
| Furniture and vehicles | 24 | €2,735 | €2,406 | -€329 | -12.0% |
| Other tangible fixed assets | 26 | - | €11,806 | +€11,806 | |
| Financial fixed assets | 28 | €1,135 | €1,135 | = | 0.0% |
| Current assets | 29/58 | €70,808 | €80,805 | +€9,997 | +14.1% |
| Amounts receivable within one year | 40/41 | €51,230 | €61,129 | +€9,899 | +19.3% |
| Trade receivables | 40 | €38,677 | €32,684 | -€5,993 | -15.5% |
| Other amounts receivable | 41 | €12,553 | €28,445 | +€15,892 | +126.6% |
| Cash at bank and in hand | 54/58 | €18,634 | €18,738 | +€104 | +0.6% |
| Deferred charges and accrued income | 490/1 | €944 | €938 | -€6 | -0.6% |
| Total equity and liabilities | 10/49 | €76,652 | €101,592 | +€24,940 | +32.5% |
| Equity | 10/15 | €66,012 | €66,244 | +€232 | +0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €46,500 | €47,500 | +€1,000 | +2.2% |
| Distributable reserves | 133 | €46,500 | €47,500 | +€1,000 | +2.2% |
| Profit (loss) carried forward | 14 | €920 | €152 | -€768 | -83.5% |
| Amounts payable | 17/49 | €10,640 | €35,348 | +€24,708 | +232.2% |
| Amounts payable after more than one year | 17 | - | €7,286 | +€7,286 | |
| Financial debts | 170/4 | - | €7,286 | +€7,286 | |
| Amounts payable within one year | 42/48 | €10,640 | €28,062 | +€17,422 | +163.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,923 | +€4,923 | |
| Trade debts | 44 | €3,810 | €7,843 | +€4,033 | +105.9% |
| Suppliers | 440/4 | €3,810 | €7,843 | +€4,033 | +105.9% |
| Taxes, remuneration and social security | 45 | €6,213 | €1,679 | -€4,534 | -73.0% |
| Taxes | 450/3 | €6,213 | €1,679 | -€4,534 | -73.0% |
| Other amounts payable | 47/48 | €617 | €13,617 | +€13,000 | +2107.0% |
| Turnover | 70 | €224,610 | €248,457 | +€23,847 | +10.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €186,804 | €228,254 | +€41,450 | +22.2% |
| Remuneration, social security and pensions | 62 | €97 | €404 | +€307 | +316.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,651 | €3,312 | +€1,661 | +100.6% |
| Other operating charges | 640/8 | €2,357 | €799 | -€1,558 | -66.1% |
| Gross operating margin | 9900 | €40,597 | €24,677 | -€15,920 | -39.2% |
| Operating profit (loss) | 9901 | €36,492 | €20,162 | -€16,330 | -44.7% |
| Financial income | 75/76B | €982 | - | -€982 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Non-recurring financial income | 76B | €971 | - | -€971 | |
| Financial charges | 65/66B | €241 | €791 | +€550 | +228.2% |
| Recurring financial charges | 65 | €241 | €791 | +€550 | +228.2% |
| Profit (loss) for the period before taxes | 9903 | €37,233 | €19,371 | -€17,862 | -48.0% |
| Income taxes | 67/77 | €12,646 | €6,139 | -€6,507 | -51.5% |
| Profit (loss) for the period | 9904 | €24,587 | €13,232 | -€11,355 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,587 | €13,232 | -€11,355 | -46.2% |
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 2 October 2026 via checked.be.