FOMA - CENTER: 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.
FOMA - CENTER
Largest movements
- Receivables within one year +€500
new in 2025: €500
- Tangible fixed assets -€499
down €499 (-1.0%), from €48,767 to €48,268
- Other debts -€8,471
down €8,471 (-50.9%), from €16,628 to €8,157
- Profit (loss) carried forward +€5,356
up €5,356 (+2.1%), from -€255,409 to -€250,053
- Short-term financial debts +€1,925
up €1,925 (+229%), from €842 to €2,767
- Tax, wage and social debts +€1,779
up €1,779 (+73.5%), from €2,421 to €4,200
- Accrued charges and deferred income -€772
no longer reported in 2025 (was €772)
- Gross operating margin +€7,871
up €7,871 (+3,001%), from €262 to €8,133
- Financial charges +€287
up €287 (+55.3%), from €518 to €805
- Other operating charges -€232
down €232 (-13.6%), from €1,705 to €1,473
- Depreciation -€117
down €117 (-19.0%), from €616 to €499
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,792 | €48,793 | +€1 | 0.0% |
| Fixed assets | 21/28 | €48,792 | €48,293 | -€499 | -1.0% |
| Tangible fixed assets | 22/27 | €48,767 | €48,268 | -€499 | -1.0% |
| Land and buildings | 22 | €48,767 | €48,268 | -€499 | -1.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | - | €500 | +€500 | |
| Amounts receivable within one year | 40/41 | - | €500 | +€500 | |
| Trade receivables | 40 | - | €500 | +€500 | |
| Total equity and liabilities | 10/49 | €48,792 | €48,793 | +€1 | 0.0% |
| Equity | 10/15 | €27,615 | €32,971 | +€5,356 | +19.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €263,024 | €263,024 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €45,500 | €45,500 | = | 0.0% |
| Distributable reserves | 133 | €215,524 | €215,524 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€255,409 | -€250,053 | +€5,356 | +2.1% |
| Amounts payable | 17/49 | €21,177 | €15,822 | -€5,355 | -25.3% |
| Amounts payable within one year | 42/48 | €20,405 | €15,822 | -€4,583 | -22.5% |
| Financial debts | 43 | €842 | €2,767 | +€1,925 | +229% |
| Credit institutions | 430/8 | €842 | €2,767 | +€1,925 | +229% |
| Trade debts | 44 | €514 | €698 | +€184 | +35.8% |
| Suppliers | 440/4 | €514 | €698 | +€184 | +35.8% |
| Taxes, remuneration and social security | 45 | €2,421 | €4,200 | +€1,779 | +73.5% |
| Taxes | 450/3 | €2,421 | €4,200 | +€1,779 | +73.5% |
| Other amounts payable | 47/48 | €16,628 | €8,157 | -€8,471 | -50.9% |
| Accrued charges and deferred income | 492/3 | €772 | - | -€772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €616 | €499 | -€117 | -19.0% |
| Other operating charges | 640/8 | €1,705 | €1,473 | -€232 | -13.6% |
| Gross operating margin | 9900 | €262 | €8,133 | +€7,871 | +3,001% |
| Operating profit (loss) | 9901 | -€2,059 | €6,161 | +€8,221 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €518 | €805 | +€287 | +55.3% |
| Recurring financial charges | 65 | €518 | €805 | +€287 | +55.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,577 | €5,356 | +€7,933 | |
| Profit (loss) for the period | 9904 | -€2,577 | €5,356 | +€7,933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,577 | €5,356 | +€7,933 |
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 19 October 2026 via checked.be.