FOINIK: 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.
FOINIK
Largest movements
- Cash -€1.3m
down €1.3m (-98.3%), from €1.3m to €21,168
mainly Contributions, distributions and other (-€1.5m) and Tax, wage and social debts (-€148,815)
- Receivables within one year +€137,626
up €137,626 (+560.7%), from €24,546 to €162,172
of which Other amounts receivable: +€150,682
- Reserves -€974,427
down €974,427 (-98.5%), from €989,475 to €15,048
- Tax, wage and social debts -€148,815
down €148,815 (-46.9%), from €317,107 to €168,292
of which Taxes: -€148,834
- Financial income +€10,157
new in 2025: €10,157
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 | €1,306,969 | €183,340 | -€1.1m | -86.0% |
| Current assets | 29/58 | €1,306,969 | €183,340 | -€1.1m | -86.0% |
| Amounts receivable within one year | 40/41 | €24,546 | €162,172 | +€137,626 | +560.7% |
| Trade receivables | 40 | €13,056 | €0 | -€13,056 | -100.0% |
| Other amounts receivable | 41 | €11,490 | €162,172 | +€150,682 | +1311.4% |
| Cash at bank and in hand | 54/58 | €1,282,423 | €21,168 | -€1.3m | -98.3% |
| Total equity and liabilities | 10/49 | €1,306,969 | €183,340 | -€1.1m | -86.0% |
| Equity | 10/15 | €989,476 | €15,049 | -€974,427 | -98.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €989,475 | €15,048 | -€974,427 | -98.5% |
| Distributable reserves | 133 | €989,475 | €15,048 | -€974,427 | -98.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €317,494 | €168,292 | -€149,202 | -47.0% |
| Amounts payable within one year | 42/48 | €317,494 | €168,292 | -€149,202 | -47.0% |
| Trade debts | 44 | €387 | €0 | -€387 | -100.0% |
| Suppliers | 440/4 | €387 | €0 | -€387 | -100.0% |
| Taxes, remuneration and social security | 45 | €317,107 | €168,292 | -€148,815 | -46.9% |
| Taxes | 450/3 | €314,026 | €165,192 | -€148,834 | -47.4% |
| Remuneration and social security | 454/9 | €3,081 | €3,100 | +€19 | +0.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | €635,649 | €631,297 | -€4,353 | -0.7% |
| Operating profit (loss) | 9901 | €635,144 | €631,177 | -€3,967 | -0.6% |
| Financial income | 75/76B | - | €10,157 | +€10,157 | |
| Recurring financial income | 75 | - | €10,157 | +€10,157 | |
| Financial charges | 65/66B | €191 | €1,270 | +€1,079 | +564.3% |
| Recurring financial charges | 65 | €191 | €1,270 | +€1,079 | +564.3% |
| Profit (loss) for the period before taxes | 9903 | €634,953 | €640,063 | +€5,111 | +0.8% |
| Income taxes | 67/77 | €153,738 | €155,016 | +€1,278 | +0.8% |
| Profit (loss) for the period | 9904 | €481,215 | €485,048 | +€3,833 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €481,215 | €485,048 | +€3,833 | +0.8% |
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.