FOLI A-Z: 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.
FOLI A-Z
Largest movements
- Cash -€11,303
down €11,303 (-90.5%), from €12,490 to €1,187
mainly Contributions, distributions and other (-€17,000) and Investment in fixed assets (net) (-€1,776)
- Receivables within one year +€1,518
up €1,518 (+5.8%), from €26,139 to €27,658
of which Trade receivables: +€12,193
- Reserves -€14,141
down €14,141 (-47.8%), from €29,596 to €15,455
of which Distributable reserves: -€14,141
- Tax, wage and social debts +€3,146
up €3,146 (+62.3%), from €5,048 to €8,194
- Trade debts +€1,337
up €1,337 (+47.5%), from €2,814 to €4,151
- Purchases and services +€16,037
up €16,037 (+25.7%), from €62,334 to €78,371
- Gross operating margin -€4,194
down €4,194 (-32.7%), from €12,820 to €8,626
- Financial charges -€870
down €870 (-51.1%), from €1,701 to €831
- Taxes -€677
down €677 (-21.0%), from €3,229 to €2,552
- Depreciation +€351
up €351 (+28.6%), from €1,225 to €1,576
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,658 | €33,999 | -€9,658 | -22.1% |
| Fixed assets | 21/28 | €4,729 | €4,929 | +€201 | +4.2% |
| Tangible fixed assets | 22/27 | €4,729 | €4,929 | +€201 | +4.2% |
| Furniture and vehicles | 24 | €2,179 | €3,098 | +€918 | +42.1% |
| Other tangible fixed assets | 26 | €2,549 | €1,832 | -€718 | -28.2% |
| Current assets | 29/58 | €38,929 | €29,070 | -€9,859 | -25.3% |
| Amounts receivable within one year | 40/41 | €26,139 | €27,658 | +€1,518 | +5.8% |
| Trade receivables | 40 | €1,407 | €13,600 | +€12,193 | +866% |
| Other amounts receivable | 41 | €24,732 | €14,058 | -€10,674 | -43.2% |
| Cash at bank and in hand | 54/58 | €12,490 | €1,187 | -€11,303 | -90.5% |
| Deferred charges and accrued income | 490/1 | €299 | €225 | -€74 | -24.9% |
| Total equity and liabilities | 10/49 | €43,658 | €33,999 | -€9,658 | -22.1% |
| Equity | 10/15 | €35,796 | €21,655 | -€14,141 | -39.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,596 | €15,455 | -€14,141 | -47.8% |
| 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 | €27,736 | €13,595 | -€14,141 | -51.0% |
| Amounts payable | 17/49 | €7,862 | €12,344 | +€4,482 | +57.0% |
| Amounts payable within one year | 42/48 | €7,862 | €12,344 | +€4,482 | +57.0% |
| Trade debts | 44 | €2,814 | €4,151 | +€1,337 | +47.5% |
| Suppliers | 440/4 | €2,814 | €4,151 | +€1,337 | +47.5% |
| Taxes, remuneration and social security | 45 | €5,048 | €8,194 | +€3,146 | +62.3% |
| Taxes | 450/3 | €5,048 | €8,194 | +€3,146 | +62.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €62,334 | €78,371 | +€16,037 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,225 | €1,576 | +€351 | +28.6% |
| Other operating charges | 640/8 | €487 | €809 | +€322 | +66.1% |
| Gross operating margin | 9900 | €12,820 | €8,626 | -€4,194 | -32.7% |
| Operating profit (loss) | 9901 | €11,108 | €6,241 | -€4,867 | -43.8% |
| Financial income | 75/76B | €5 | €0 | -€5 | -94.6% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -94.6% |
| Financial charges | 65/66B | €1,701 | €831 | -€870 | -51.1% |
| Recurring financial charges | 65 | €1,701 | €831 | -€870 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €9,412 | €5,410 | -€4,001 | -42.5% |
| Income taxes | 67/77 | €3,229 | €2,552 | -€677 | -21.0% |
| Profit (loss) for the period | 9904 | €6,183 | €2,859 | -€3,324 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,183 | €2,859 | -€3,324 | -53.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.