Folie: 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.
Folie
Largest movements
- Cash +€26,204
up €26,204 (+219.9%), from €11,918 to €38,122
mainly Net result for the year (+€18,330) and Tax, wage and social debts (+€10,383)
- Receivables within one year -€6,613
no longer reported in 2025 (was €6,613)
of which Trade receivables: -€6,608
- Tangible fixed assets -€2,155
down €2,155 (-6.7%), from €32,093 to €29,938
of which Furniture and vehicles: -€6,094
- Profit (loss) carried forward +€10,567
up €10,567 (+136.1%), from €7,763 to €18,330
- Tax, wage and social debts +€10,383
up €10,383 (+489.6%), from €2,121 to €12,504
- Reserves +€7,763
new in 2025: €7,763
- Other debts -€5,897
down €5,897 (-20.2%), from €29,223 to €23,326
- Trade debts -€5,186
down €5,186 (-71.1%), from €7,295 to €2,109
- Gross operating margin +€18,778
up €18,778 (+147.0%), from €12,770 to €31,548
- Depreciation +€4,564
up €4,564 (+193.9%), from €2,354 to €6,917
- Taxes +€3,587
up €3,587 (+189.7%), from €1,891 to €5,478
- Other operating charges +€578
up €578 (+1905.2%), from €30 to €608
- Financial charges -€517
down €517 (-70.7%), from €732 to €215
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 | €51,402 | €69,032 | +€17,630 | +34.3% |
| Fixed assets | 21/28 | €32,093 | €29,938 | -€2,155 | -6.7% |
| Tangible fixed assets | 22/27 | €32,093 | €29,938 | -€2,155 | -6.7% |
| Plant, machinery and equipment | 23 | - | €901 | +€901 | |
| Furniture and vehicles | 24 | €27,254 | €21,160 | -€6,094 | -22.4% |
| Other tangible fixed assets | 26 | €4,839 | €7,877 | +€3,037 | +62.8% |
| Current assets | 29/58 | €19,309 | €39,094 | +€19,785 | +102.5% |
| Amounts receivable within one year | 40/41 | €6,613 | - | -€6,613 | |
| Trade receivables | 40 | €6,608 | - | -€6,608 | |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €11,918 | €38,122 | +€26,204 | +219.9% |
| Deferred charges and accrued income | 490/1 | €779 | €973 | +€193 | +24.8% |
| Total equity and liabilities | 10/49 | €51,402 | €69,032 | +€17,630 | +34.3% |
| Equity | 10/15 | €12,763 | €31,093 | +€18,330 | +143.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €7,763 | +€7,763 | |
| Distributable reserves | 133 | - | €7,763 | +€7,763 | |
| Profit (loss) carried forward | 14 | €7,763 | €18,330 | +€10,567 | +136.1% |
| Amounts payable | 17/49 | €38,639 | €37,939 | -€700 | -1.8% |
| Amounts payable within one year | 42/48 | €38,639 | €37,939 | -€700 | -1.8% |
| Trade debts | 44 | €7,295 | €2,109 | -€5,186 | -71.1% |
| Suppliers | 440/4 | €7,295 | €2,109 | -€5,186 | -71.1% |
| Taxes, remuneration and social security | 45 | €2,121 | €12,504 | +€10,383 | +489.6% |
| Taxes | 450/3 | €2,121 | €12,504 | +€10,383 | +489.6% |
| Other amounts payable | 47/48 | €29,223 | €23,326 | -€5,897 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,354 | €6,917 | +€4,564 | +193.9% |
| Other operating charges | 640/8 | €30 | €608 | +€578 | +1905.2% |
| Gross operating margin | 9900 | €12,770 | €31,548 | +€18,778 | +147.0% |
| Operating profit (loss) | 9901 | €10,386 | €24,023 | +€13,637 | +131.3% |
| Financial charges | 65/66B | €732 | €215 | -€517 | -70.7% |
| Recurring financial charges | 65 | €732 | €215 | -€517 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | €9,654 | €23,808 | +€14,154 | +146.6% |
| Income taxes | 67/77 | €1,891 | €5,478 | +€3,587 | +189.7% |
| Profit (loss) for the period | 9904 | €7,763 | €18,330 | +€10,567 | +136.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,763 | €18,330 | +€10,567 | +136.1% |
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 12 October 2026 via checked.be.