FOGUENNE TOM SRL: 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.
FOGUENNE TOM SRL
Largest movements
- Tangible fixed assets +€107,784
up €107,784 (+447%), from €24,104 to €131,888
of which Other tangible fixed assets: +€79,386
- Current investments -€70,000
no longer reported in 2025 (was €70,000)
- Cash -€21,135
down €21,135 (-36.2%), from €58,385 to €37,250
mainly Contributions, distributions and other (-€210,853) and Investment in fixed assets (net) (-€120,832)
- Receivables within one year +€6,774
up €6,774 (+275%), from €2,459 to €9,233
of which Other amounts receivable: +€7,409
- Profit (loss) carried forward -€194,525
down €194,525 (-92.3%), from €210,853 to €16,328
- Other debts +€174,502
new in 2025: €174,502
- Debts after one year +€33,526
new in 2025: €33,526
- Current portion of long-term debt +€9,542
new in 2025: €9,542
- Gross operating margin -€50,364
down €50,364 (-24.0%), from €210,261 to €159,896
- Taxes -€15,317
down €15,317, from €12,625 to -€2,692
- Depreciation +€3,537
up €3,537 (+37.2%), from €9,512 to €13,048
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.
Derived cash bridge
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 | €252,573 | €275,723 | +€23,150 | +9.2% |
| Fixed assets | 21/28 | €24,604 | €132,388 | +€107,784 | +438% |
| Tangible fixed assets | 22/27 | €24,104 | €131,888 | +€107,784 | +447% |
| Plant, machinery and equipment | 23 | €10,434 | €26,255 | +€15,821 | +152% |
| Furniture and vehicles | 24 | €8,411 | €20,987 | +€12,577 | +150% |
| Other tangible fixed assets | 26 | €5,260 | €84,646 | +€79,386 | +1,509% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €227,969 | €143,335 | -€84,634 | -37.1% |
| Stocks and contracts in progress | 3 | €96,967 | €95,735 | -€1,232 | -1.3% |
| Stocks | 30/36 | €96,967 | €95,735 | -€1,232 | -1.3% |
| Amounts receivable within one year | 40/41 | €2,459 | €9,233 | +€6,774 | +275% |
| Trade receivables | 40 | €761 | €126 | -€635 | -83.5% |
| Other amounts receivable | 41 | €1,699 | €9,107 | +€7,409 | +436% |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €58,385 | €37,250 | -€21,135 | -36.2% |
| Deferred charges and accrued income | 490/1 | €157 | €1,117 | +€959 | +609% |
| Total equity and liabilities | 10/49 | €252,573 | €275,723 | +€23,150 | +9.2% |
| Equity | 10/15 | €220,853 | €26,328 | -€194,525 | -88.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,853 | €16,328 | -€194,525 | -92.3% |
| Amounts payable | 17/49 | €31,720 | €249,395 | +€217,675 | +686% |
| Amounts payable after more than one year | 17 | - | €33,526 | +€33,526 | |
| Financial debts | 170/4 | - | €33,526 | +€33,526 | |
| Amounts payable within one year | 42/48 | €31,720 | €215,869 | +€184,149 | +581% |
| Current portion of amounts payable after more than one year | 42 | - | €9,542 | +€9,542 | |
| Trade debts | 44 | €1,095 | €2,510 | +€1,414 | +129% |
| Suppliers | 440/4 | €1,095 | €2,510 | +€1,414 | +129% |
| Taxes, remuneration and social security | 45 | €30,625 | €29,315 | -€1,310 | -4.3% |
| Taxes | 450/3 | €11,368 | €11,583 | +€215 | +1.9% |
| Remuneration and social security | 454/9 | €19,257 | €17,732 | -€1,525 | -7.9% |
| Other amounts payable | 47/48 | - | €174,502 | +€174,502 | |
| Non-recurring operating income | 76A | - | €4,593 | +€4,593 | |
| Remuneration, social security and pensions | 62 | €125,239 | €124,804 | -€434 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,512 | €13,048 | +€3,537 | +37.2% |
| Other operating charges | 640/8 | €2,840 | €2,432 | -€407 | -14.3% |
| Non-recurring operating charges | 66A | - | €3,326 | +€3,326 | |
| Gross operating margin | 9900 | €210,261 | €159,896 | -€50,364 | -24.0% |
| Operating profit (loss) | 9901 | €72,671 | €16,285 | -€56,386 | -77.6% |
| Financial income | 75/76B | €684 | €91 | -€593 | -86.7% |
| Recurring financial income | 75 | €684 | €91 | -€593 | -86.7% |
| Financial charges | 65/66B | €2,121 | €2,740 | +€619 | +29.2% |
| Recurring financial charges | 65 | €2,121 | €2,740 | +€619 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €71,234 | €13,636 | -€57,598 | -80.9% |
| Income taxes | 67/77 | €12,625 | -€2,692 | -€15,317 | |
| Profit (loss) for the period | 9904 | €58,609 | €16,328 | -€42,281 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,609 | €16,328 | -€42,281 | -72.1% |
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 27 October 2026 via checked.be.