FOMA: what changed
Two fiscal 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.
FOMA
Largest movements
- Tangible fixed assets -€24,298
down €24,298 (-22.6%), from €107,400 to €83,101
of which Furniture and vehicles: -€23,799
- Receivables within one year -€20,042
down €20,042 (-77.9%), from €25,732 to €5,690
of which Trade receivables: -€12,047
- Cash +€9,841
up €9,841 (+27.4%), from €35,925 to €45,766
mainly Depreciation (+€26,384) and Receivables within one year (+€20,042)
- Debts after one year -€23,019
down €23,019 (-33.8%), from €68,167 to €45,148
- Accrued charges and deferred income -€5,727
down €5,727 (-100.0%), from €5,727 to €0
- Tax, wage and social debts -€3,441
down €3,441 (-37.1%), from €9,271 to €5,830
of which Remuneration and social security: -€4,365
- Other debts -€2,457
down €2,457 (-24.2%), from €10,162 to €7,705
- Gross operating margin +€39,912
up €39,912 (+46.9%), from €85,090 to €125,002
- Staff costs +€33,071
up €33,071 (+67.2%), from €49,217 to €82,288
- Depreciation +€8,539
up €8,539 (+47.8%), from €17,845 to €26,384
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 | €172,166 | €138,621 | -€33,545 | -19.5% |
| Fixed assets | 21/28 | €107,400 | €83,101 | -€24,298 | -22.6% |
| Tangible fixed assets | 22/27 | €107,400 | €83,101 | -€24,298 | -22.6% |
| Plant, machinery and equipment | 23 | €2,383 | €3,454 | +€1,071 | +44.9% |
| Furniture and vehicles | 24 | €92,466 | €68,666 | -€23,799 | -25.7% |
| Other tangible fixed assets | 26 | €12,551 | €10,981 | -€1,570 | -12.5% |
| Current assets | 29/58 | €64,767 | €55,520 | -€9,247 | -14.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €25,732 | €5,690 | -€20,042 | -77.9% |
| Trade receivables | 40 | €13,362 | €1,315 | -€12,047 | -90.2% |
| Other amounts receivable | 41 | €12,369 | €4,375 | -€7,995 | -64.6% |
| Cash at bank and in hand | 54/58 | €35,925 | €45,766 | +€9,841 | +27.4% |
| Deferred charges and accrued income | 490/1 | €3,110 | €4,064 | +€954 | +30.7% |
| Total equity and liabilities | 10/49 | €172,166 | €138,621 | -€33,545 | -19.5% |
| Equity | 10/15 | €53,061 | €53,061 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,061 | €48,061 | = | 0.0% |
| Distributable reserves | 133 | €48,061 | €48,061 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €119,105 | €85,560 | -€33,545 | -28.2% |
| Amounts payable after more than one year | 17 | €68,167 | €45,148 | -€23,019 | -33.8% |
| Financial debts | 170/4 | €68,167 | €45,148 | -€23,019 | -33.8% |
| Amounts payable within one year | 42/48 | €45,211 | €40,412 | -€4,799 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €22,344 | €23,019 | +€675 | +3.0% |
| Trade debts | 44 | €3,433 | €3,858 | +€424 | +12.4% |
| Suppliers | 440/4 | €3,433 | €3,858 | +€424 | +12.4% |
| Taxes, remuneration and social security | 45 | €9,271 | €5,830 | -€3,441 | -37.1% |
| Taxes | 450/3 | €2,393 | €3,317 | +€924 | +38.6% |
| Remuneration and social security | 454/9 | €6,878 | €2,513 | -€4,365 | -63.5% |
| Other amounts payable | 47/48 | €10,162 | €7,705 | -€2,457 | -24.2% |
| Accrued charges and deferred income | 492/3 | €5,727 | €0 | -€5,727 | -100.0% |
| Remuneration, social security and pensions | 62 | €49,217 | €82,288 | +€33,071 | +67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,845 | €26,384 | +€8,539 | +47.8% |
| Other operating charges | 640/8 | €1,324 | €1,076 | -€248 | -18.7% |
| Gross operating margin | 9900 | €85,090 | €125,002 | +€39,912 | +46.9% |
| Operating profit (loss) | 9901 | €16,705 | €15,254 | -€1,451 | -8.7% |
| Financial income | 75/76B | €11 | €23 | +€12 | +102.2% |
| Recurring financial income | 75 | €11 | €23 | +€12 | +102.2% |
| Financial charges | 65/66B | €1,631 | €2,706 | +€1,075 | +65.9% |
| Recurring financial charges | 65 | €1,631 | €2,706 | +€1,075 | +65.9% |
| Profit (loss) for the period before taxes | 9903 | €15,086 | €12,571 | -€2,515 | -16.7% |
| Income taxes | 67/77 | €3,130 | €3,626 | +€496 | +15.9% |
| Profit (loss) for the period | 9904 | €11,956 | €8,945 | -€3,011 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,956 | €8,945 | -€3,011 | -25.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.