FOLIES BOURGEOISES: 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.
FOLIES BOURGEOISES
Largest movements
- Cash +€1,004
up €1,004 (+7.7%), from €12,996 to €14,000
mainly Trade debts (+€6,153) and Other debts (+€846)
- Tangible fixed assets +€643
up €643 (+125%), from €514 to €1,157
- Receivables within one year -€251
down €251 (-9.6%), from €2,602 to €2,351
of which Trade receivables: -€787
- Trade debts +€6,153
up €6,153 (+4,491%), from €137 to €6,290
- Profit (loss) carried forward -€4,308
down €4,308 (-84.2%), from €5,114 to €806
- Tax, wage and social debts -€1,295
no longer reported in 2025 (was €1,295)
- Other debts +€846
up €846 (+171%), from €495 to €1,341
- Gross operating margin -€10,039
down €10,039, from €6,835 to -€3,204
- Depreciation +€148
up €148 (+38.0%), from €389 to €537
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 | €16,112 | €17,508 | +€1,396 | +8.7% |
| Fixed assets | 21/28 | €514 | €1,157 | +€643 | +125% |
| Tangible fixed assets | 22/27 | €514 | €1,157 | +€643 | +125% |
| Furniture and vehicles | 24 | €514 | €1,157 | +€643 | +125% |
| Current assets | 29/58 | €15,598 | €16,351 | +€753 | +4.8% |
| Amounts receivable within one year | 40/41 | €2,602 | €2,351 | -€251 | -9.6% |
| Trade receivables | 40 | €2,602 | €1,815 | -€787 | -30.2% |
| Other amounts receivable | 41 | - | €536 | +€536 | |
| Cash at bank and in hand | 54/58 | €12,996 | €14,000 | +€1,004 | +7.7% |
| Total equity and liabilities | 10/49 | €16,112 | €17,508 | +€1,396 | +8.7% |
| Equity | 10/15 | €14,185 | €9,877 | -€4,308 | -30.4% |
| Contributions | 10/11 | €8,900 | €8,900 | = | 0.0% |
| Capital | 10 | €8,900 | €8,900 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €9,700 | €9,700 | = | 0.0% |
| Reserves | 13 | €171 | €171 | = | 0.0% |
| Non-distributable reserves | 130/1 | €171 | €171 | = | 0.0% |
| Legal reserve | 130 | €171 | €171 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,114 | €806 | -€4,308 | -84.2% |
| Amounts payable | 17/49 | €1,927 | €7,631 | +€5,704 | +296% |
| Amounts payable within one year | 42/48 | €1,927 | €7,631 | +€5,704 | +296% |
| Trade debts | 44 | €137 | €6,290 | +€6,153 | +4,491% |
| Suppliers | 440/4 | €137 | €6,290 | +€6,153 | +4,491% |
| Taxes, remuneration and social security | 45 | €1,295 | - | -€1,295 | |
| Taxes | 450/3 | €1,295 | - | -€1,295 | |
| Other amounts payable | 47/48 | €495 | €1,341 | +€846 | +171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €389 | €537 | +€148 | +38.0% |
| Other operating charges | 640/8 | €483 | €498 | +€15 | +3.1% |
| Gross operating margin | 9900 | €6,835 | -€3,204 | -€10,039 | |
| Operating profit (loss) | 9901 | €5,963 | -€4,239 | -€10,202 | |
| Financial charges | 65/66B | €67 | €69 | +€2 | +3.0% |
| Recurring financial charges | 65 | €67 | €69 | +€2 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €5,896 | -€4,308 | -€10,204 | |
| Profit (loss) for the period | 9904 | €5,896 | -€4,308 | -€10,204 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,896 | -€4,308 | -€10,204 |
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 23 October 2026 via checked.be.