FOLEDNIL: 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.
FOLEDNIL
Largest movements
- Cash +€13,409
up €13,409 (+31.1%), from €43,160 to €56,569
mainly Net result for the year (+€27,496) and Other debts (+€4,431)
- Receivables within one year -€3,950
down €3,950 (-96.8%), from €4,081 to €131
of which Other amounts receivable: -€3,943
- Tangible fixed assets -€1,898
down €1,898 (-56.6%), from €3,352 to €1,454
- Deferred charges and accrued income -€688
down €688 (-78.9%), from €872 to €184
- Other debts +€4,431
up €4,431 (+22.2%), from €20,000 to €24,431
- Profit (loss) carried forward +€3,496
up €3,496 (+21.3%), from €16,376 to €19,871
- Trade debts -€877
down €877 (-43.0%), from €2,042 to €1,165
- Gross operating margin +€4,386
up €4,386 (+13.0%), from €33,797 to €38,183
- Other operating charges -€1,371
down €1,371 (-76.9%), from €1,782 to €411
- Taxes +€921
up €921 (+13.3%), from €6,930 to €7,850
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 | €51,489 | €58,363 | +€6,874 | +13.4% |
| Fixed assets | 21/28 | €3,377 | €1,479 | -€1,898 | -56.2% |
| Tangible fixed assets | 22/27 | €3,352 | €1,454 | -€1,898 | -56.6% |
| Furniture and vehicles | 24 | €3,352 | €1,454 | -€1,898 | -56.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €48,112 | €56,884 | +€8,772 | +18.2% |
| Amounts receivable within one year | 40/41 | €4,081 | €131 | -€3,950 | -96.8% |
| Trade receivables | 40 | €7 | - | -€7 | |
| Other amounts receivable | 41 | €4,074 | €131 | -€3,943 | -96.8% |
| Cash at bank and in hand | 54/58 | €43,160 | €56,569 | +€13,409 | +31.1% |
| Deferred charges and accrued income | 490/1 | €872 | €184 | -€688 | -78.9% |
| Total equity and liabilities | 10/49 | €51,489 | €58,363 | +€6,874 | +13.4% |
| Equity | 10/15 | €24,436 | €27,931 | +€3,496 | +14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,376 | €19,871 | +€3,496 | +21.3% |
| Amounts payable | 17/49 | €27,053 | €30,431 | +€3,378 | +12.5% |
| Amounts payable within one year | 42/48 | €27,053 | €30,431 | +€3,378 | +12.5% |
| Financial debts | 43 | €1,709 | €1,573 | -€136 | -8.0% |
| Credit institutions | 430/8 | €1,709 | €1,573 | -€136 | -8.0% |
| Trade debts | 44 | €2,042 | €1,165 | -€877 | -43.0% |
| Suppliers | 440/4 | €2,042 | €1,165 | -€877 | -43.0% |
| Taxes, remuneration and social security | 45 | €3,302 | €3,263 | -€39 | -1.2% |
| Taxes | 450/3 | €3,302 | €3,263 | -€39 | -1.2% |
| Other amounts payable | 47/48 | €20,000 | €24,431 | +€4,431 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,363 | €2,191 | -€172 | -7.3% |
| Other operating charges | 640/8 | €1,782 | €411 | -€1,371 | -76.9% |
| Gross operating margin | 9900 | €33,797 | €38,183 | +€4,386 | +13.0% |
| Operating profit (loss) | 9901 | €29,651 | €35,580 | +€5,929 | +20.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €336 | €235 | -€101 | -30.1% |
| Recurring financial charges | 65 | €336 | €235 | -€101 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €29,316 | €35,346 | +€6,029 | +20.6% |
| Income taxes | 67/77 | €6,930 | €7,850 | +€921 | +13.3% |
| Profit (loss) for the period | 9904 | €22,387 | €27,496 | +€5,109 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,387 | €27,496 | +€5,109 | +22.8% |
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 1 November 2026 via checked.be.