FokZ Communications: 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.
FokZ Communications
Largest movements
- Cash +€7,874
up €7,874 (+31.0%), from €25,432 to €33,306
mainly Net result for the year (+€8,021) and Tax, wage and social debts (+€180)
- Reserves +€8,021
up €8,021 (+31.7%), from €25,317 to €33,338
of which Distributable reserves: +€8,021
- Trade debts -€487
no longer reported in 2025 (was €487)
- Gross operating margin +€1,909
up €1,909 (+27.2%), from €7,029 to €8,938
- Depreciation -€534
down €534 (-76.9%), from €694 to €160
- Taxes +€208
up €208 (+35.0%), from €594 to €802
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 | €33,307 | €41,021 | +€7,714 | +23.2% |
| Fixed assets | 21/28 | €7,870 | €7,710 | -€160 | -2.0% |
| Tangible fixed assets | 22/27 | €7,870 | €7,710 | -€160 | -2.0% |
| Land and buildings | 22 | €6,346 | €6,321 | -€25 | -0.4% |
| Furniture and vehicles | 24 | €1,524 | €1,389 | -€135 | -8.9% |
| Current assets | 29/58 | €25,437 | €33,311 | +€7,874 | +31.0% |
| Amounts receivable within one year | 40/41 | €5 | €5 | = | 0.0% |
| Other amounts receivable | 41 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,432 | €33,306 | +€7,874 | +31.0% |
| Total equity and liabilities | 10/49 | €33,307 | €41,021 | +€7,714 | +23.2% |
| Equity | 10/15 | €27,396 | €35,417 | +€8,021 | +29.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,317 | €33,338 | +€8,021 | +31.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,457 | €31,478 | +€8,021 | +34.2% |
| Profit (loss) carried forward | 14 | -€4,121 | -€4,121 | = | 0.0% |
| Amounts payable | 17/49 | €5,911 | €5,604 | -€307 | -5.2% |
| Amounts payable within one year | 42/48 | €5,911 | €5,604 | -€307 | -5.2% |
| Trade debts | 44 | €487 | - | -€487 | |
| Suppliers | 440/4 | €487 | - | -€487 | |
| Taxes, remuneration and social security | 45 | €3,353 | €3,533 | +€180 | +5.4% |
| Taxes | 450/3 | €76 | €256 | +€180 | +237% |
| Remuneration and social security | 454/9 | €3,277 | €3,277 | = | 0.0% |
| Other amounts payable | 47/48 | €2,071 | €2,071 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €694 | €160 | -€534 | -76.9% |
| Gross operating margin | 9900 | €7,029 | €8,938 | +€1,909 | +27.2% |
| Operating profit (loss) | 9901 | €6,335 | €8,778 | +€2,443 | +38.6% |
| Financial income | 75/76B | €227 | €150 | -€77 | -33.9% |
| Recurring financial income | 75 | €227 | €150 | -€77 | -33.9% |
| Financial charges | 65/66B | €28 | €105 | +€77 | +275% |
| Recurring financial charges | 65 | €28 | €105 | +€77 | +275% |
| Profit (loss) for the period before taxes | 9903 | €6,534 | €8,823 | +€2,289 | +35.0% |
| Income taxes | 67/77 | €594 | €802 | +€208 | +35.0% |
| Profit (loss) for the period | 9904 | €5,940 | €8,021 | +€2,081 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,940 | €8,021 | +€2,081 | +35.0% |
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 13 October 2026 via checked.be.