FOLEY BOX: 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.
FOLEY BOX
Largest movements
- Cash +€36,123
up €36,123 (+66.2%), from €54,600 to €90,723
mainly Receivables within one year (+€32,251) and Net result for the year (+€7,723)
- Receivables within one year -€32,251
down €32,251 (-93.6%), from €34,445 to €2,194
of which Trade receivables: -€27,951
- Reserves +€7,723
up €7,723 (+14.7%), from €52,394 to €60,117
- Trade debts -€3,635
down €3,635 (-45.6%), from €7,973 to €4,338
- Tax, wage and social debts -€3,515
down €3,515 (-30.8%), from €11,414 to €7,899
of which Taxes: -€3,515
- Other debts +€3,130
up €3,130 (+24.1%), from €12,969 to €16,100
- Gross operating margin -€5,254
down €5,254 (-28.2%), from €18,662 to €13,408
- Taxes -€1,598
down €1,598 (-30.9%), from €5,176 to €3,578
- Other operating charges +€799
up €799 (+139.9%), from €572 to €1,371
- Depreciation -€483
down €483 (-42.1%), from €1,146 to €663
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 | €89,751 | €93,454 | +€3,703 | +4.1% |
| Fixed assets | 21/28 | €705 | €537 | -€168 | -23.8% |
| Tangible fixed assets | 22/27 | €705 | €537 | -€168 | -23.8% |
| Furniture and vehicles | 24 | €705 | €537 | -€168 | -23.8% |
| Current assets | 29/58 | €89,045 | €92,917 | +€3,871 | +4.3% |
| Amounts receivable within one year | 40/41 | €34,445 | €2,194 | -€32,251 | -93.6% |
| Trade receivables | 40 | €27,951 | €0 | -€27,951 | -100.0% |
| Other amounts receivable | 41 | €6,494 | €2,194 | -€4,300 | -66.2% |
| Cash at bank and in hand | 54/58 | €54,600 | €90,723 | +€36,123 | +66.2% |
| Total equity and liabilities | 10/49 | €89,751 | €93,454 | +€3,703 | +4.1% |
| Equity | 10/15 | €57,394 | €65,117 | +€7,723 | +13.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,394 | €60,117 | +€7,723 | +14.7% |
| Distributable reserves | 133 | €52,394 | €60,117 | +€7,723 | +14.7% |
| Amounts payable | 17/49 | €32,357 | €28,337 | -€4,020 | -12.4% |
| Amounts payable within one year | 42/48 | €32,357 | €28,337 | -€4,020 | -12.4% |
| Trade debts | 44 | €7,973 | €4,338 | -€3,635 | -45.6% |
| Suppliers | 440/4 | €7,973 | €4,338 | -€3,635 | -45.6% |
| Taxes, remuneration and social security | 45 | €11,414 | €7,899 | -€3,515 | -30.8% |
| Taxes | 450/3 | €11,414 | €7,899 | -€3,515 | -30.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €12,969 | €16,100 | +€3,130 | +24.1% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,146 | €663 | -€483 | -42.1% |
| Other operating charges | 640/8 | €572 | €1,371 | +€799 | +139.9% |
| Gross operating margin | 9900 | €18,662 | €13,408 | -€5,254 | -28.2% |
| Operating profit (loss) | 9901 | €16,945 | €11,374 | -€5,571 | -32.9% |
| Financial charges | 65/66B | €66 | €73 | +€6 | +9.7% |
| Recurring financial charges | 65 | €66 | €73 | +€6 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €16,879 | €11,301 | -€5,577 | -33.0% |
| Income taxes | 67/77 | €5,176 | €3,578 | -€1,598 | -30.9% |
| Profit (loss) for the period | 9904 | €11,703 | €7,723 | -€3,980 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,703 | €7,723 | -€3,980 | -34.0% |
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 10 October 2026 via checked.be.