fokkefaks: 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.
fokkefaks
Largest movements
- Receivables after one year +€14,572
up €14,572 (+44.2%), from €33,000 to €47,572
- Cash +€10,347
up €10,347 (+5,630%), from €184 to €10,531
mainly Net result for the year (+€20,393) and Depreciation (+€11,120)
- Tangible fixed assets -€9,365
down €9,365 (-30.3%), from €30,864 to €21,498
of which Leasing and similar rights: -€9,467
- Receivables within one year +€3,009
up €3,009 (+40.3%), from €7,462 to €10,471
of which Trade receivables: +€3,238
- Deferred charges and accrued income +€1,795
up €1,795 (+63.8%), from €2,812 to €4,607
- Reserves +€20,393
up €20,393 (+59.9%), from €34,045 to €54,438
- Debts after one year -€9,727
down €9,727 (-50.8%), from €19,138 to €9,410
- Tax, wage and social debts +€6,971
up €6,971 (+171%), from €4,073 to €11,044
- Trade debts +€5,508
up €5,508 (+293%), from €1,883 to €7,392
- Other debts -€2,162
down €2,162 (-47.6%), from €4,539 to €2,378
- Gross operating margin +€11,040
up €11,040 (+37.3%), from €29,623 to €40,663
- Taxes +€1,070
up €1,070 (+11.5%), from €9,278 to €10,348
- Financial income +€461
up €461 (+22.3%), from €2,063 to €2,523
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 | €74,321 | €94,679 | +€20,357 | +27.4% |
| Fixed assets | 21/28 | €30,864 | €21,498 | -€9,365 | -30.3% |
| Tangible fixed assets | 22/27 | €30,864 | €21,498 | -€9,365 | -30.3% |
| Plant, machinery and equipment | 23 | €2,254 | €2,414 | +€160 | +7.1% |
| Furniture and vehicles | 24 | €2,544 | €2,485 | -€59 | -2.3% |
| Leasing and similar rights | 25 | €26,066 | €16,599 | -€9,467 | -36.3% |
| Current assets | 29/58 | €43,458 | €73,180 | +€29,723 | +68.4% |
| Amounts receivable after more than one year | 29 | €33,000 | €47,572 | +€14,572 | +44.2% |
| Other amounts receivable | 291 | €33,000 | €47,572 | +€14,572 | +44.2% |
| Amounts receivable within one year | 40/41 | €7,462 | €10,471 | +€3,009 | +40.3% |
| Trade receivables | 40 | €7,112 | €10,350 | +€3,238 | +45.5% |
| Other amounts receivable | 41 | €350 | €121 | -€229 | -65.5% |
| Cash at bank and in hand | 54/58 | €184 | €10,531 | +€10,347 | +5,630% |
| Deferred charges and accrued income | 490/1 | €2,812 | €4,607 | +€1,795 | +63.8% |
| Total equity and liabilities | 10/49 | €74,321 | €94,679 | +€20,357 | +27.4% |
| Equity | 10/15 | €34,145 | €54,538 | +€20,393 | +59.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €34,045 | €54,438 | +€20,393 | +59.9% |
| Distributable reserves | 133 | €34,045 | €54,438 | +€20,393 | +59.9% |
| Amounts payable | 17/49 | €40,176 | €40,140 | -€36 | -0.1% |
| Amounts payable after more than one year | 17 | €19,138 | €9,410 | -€9,727 | -50.8% |
| Financial debts | 170/4 | €19,138 | €9,410 | -€9,727 | -50.8% |
| Amounts payable within one year | 42/48 | €20,010 | €30,730 | +€10,720 | +53.6% |
| Current portion of amounts payable after more than one year | 42 | €9,515 | €9,779 | +€265 | +2.8% |
| Financial debts | 43 | - | €138 | +€138 | |
| Credit institutions | 430/8 | - | €138 | +€138 | |
| Trade debts | 44 | €1,883 | €7,392 | +€5,508 | +293% |
| Suppliers | 440/4 | €1,883 | €7,392 | +€5,508 | +293% |
| Taxes, remuneration and social security | 45 | €4,073 | €11,044 | +€6,971 | +171% |
| Taxes | 450/3 | €4,073 | €11,044 | +€6,971 | +171% |
| Other amounts payable | 47/48 | €4,539 | €2,378 | -€2,162 | -47.6% |
| Accrued charges and deferred income | 492/3 | €1,029 | - | -€1,029 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,352 | €11,120 | -€231 | -2.0% |
| Other operating charges | 640/8 | €577 | €639 | +€62 | +10.8% |
| Gross operating margin | 9900 | €29,623 | €40,663 | +€11,040 | +37.3% |
| Operating profit (loss) | 9901 | €17,694 | €28,904 | +€11,209 | +63.3% |
| Financial income | 75/76B | €2,063 | €2,523 | +€461 | +22.3% |
| Recurring financial income | 75 | €2,063 | €2,523 | +€461 | +22.3% |
| Financial charges | 65/66B | €916 | €686 | -€230 | -25.1% |
| Recurring financial charges | 65 | €916 | €686 | -€230 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €18,841 | €30,741 | +€11,900 | +63.2% |
| Income taxes | 67/77 | €9,278 | €10,348 | +€1,070 | +11.5% |
| Profit (loss) for the period | 9904 | €9,564 | €20,393 | +€10,830 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €9,564 | €20,393 | +€10,830 | +113% |
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 16 October 2026 via checked.be.