FOMA Solutions: 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 Solutions
Largest movements
- Cash +€51,250
up €51,250 (+75.6%), from €67,785 to €119,036
mainly Net result for the year (+€47,897) and Depreciation (+€12,056)
- Receivables within one year +€19,700
up €19,700 (+177%), from €11,138 to €30,838
- Tangible fixed assets -€12,056
down €12,056 (-47.6%), from €25,339 to €13,283
- Reserves +€47,897
up €47,897 (+116%), from €41,293 to €89,190
- Other debts +€8,065
up €8,065 (+61.1%), from €13,194 to €21,259
- Tax, wage and social debts +€2,099
up €2,099 (+11.1%), from €18,899 to €20,998
- Gross operating margin +€9,605
up €9,605 (+14.3%), from €67,100 to €76,705
- Financial charges +€1,408
up €1,408 (+172%), from €817 to €2,225
- Taxes +€1,403
up €1,403 (+11.0%), from €12,803 to €14,205
- Depreciation +€1,226
up €1,226 (+11.3%), from €10,830 to €12,056
- Other operating charges -€921
down €921 (-67.8%), from €1,357 to €437
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 | €104,448 | €163,287 | +€58,839 | +56.3% |
| Fixed assets | 21/28 | €25,339 | €13,283 | -€12,056 | -47.6% |
| Tangible fixed assets | 22/27 | €25,339 | €13,283 | -€12,056 | -47.6% |
| Furniture and vehicles | 24 | €25,339 | €13,283 | -€12,056 | -47.6% |
| Current assets | 29/58 | €79,109 | €150,005 | +€70,895 | +89.6% |
| Amounts receivable within one year | 40/41 | €11,138 | €30,838 | +€19,700 | +177% |
| Trade receivables | 40 | €11,138 | €30,838 | +€19,700 | +177% |
| Cash at bank and in hand | 54/58 | €67,785 | €119,036 | +€51,250 | +75.6% |
| Deferred charges and accrued income | 490/1 | €187 | €131 | -€55 | -29.7% |
| Total equity and liabilities | 10/49 | €104,448 | €163,287 | +€58,839 | +56.3% |
| Equity | 10/15 | €44,293 | €92,190 | +€47,897 | +108% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €41,293 | €89,190 | +€47,897 | +116% |
| Distributable reserves | 133 | €41,293 | €89,190 | +€47,897 | +116% |
| Amounts payable | 17/49 | €60,155 | €71,097 | +€10,942 | +18.2% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,996 | €44,128 | +€11,132 | +33.7% |
| Trade debts | 44 | €904 | €1,872 | +€968 | +107% |
| Suppliers | 440/4 | €904 | €1,872 | +€968 | +107% |
| Taxes, remuneration and social security | 45 | €18,899 | €20,998 | +€2,099 | +11.1% |
| Taxes | 450/3 | €18,899 | €20,998 | +€2,099 | +11.1% |
| Other amounts payable | 47/48 | €13,194 | €21,259 | +€8,065 | +61.1% |
| Accrued charges and deferred income | 492/3 | €2,159 | €1,969 | -€190 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,830 | €12,056 | +€1,226 | +11.3% |
| Other operating charges | 640/8 | €1,357 | €437 | -€921 | -67.8% |
| Gross operating margin | 9900 | €67,100 | €76,705 | +€9,605 | +14.3% |
| Operating profit (loss) | 9901 | €54,913 | €64,212 | +€9,299 | +16.9% |
| Financial income | 75/76B | €0 | €115 | +€115 | +1,150,100% |
| Recurring financial income | 75 | €0 | €115 | +€115 | +1,150,100% |
| Financial charges | 65/66B | €817 | €2,225 | +€1,408 | +172% |
| Recurring financial charges | 65 | €817 | €2,225 | +€1,408 | +172% |
| Profit (loss) for the period before taxes | 9903 | €54,096 | €62,102 | +€8,006 | +14.8% |
| Income taxes | 67/77 | €12,803 | €14,205 | +€1,403 | +11.0% |
| Profit (loss) for the period | 9904 | €41,293 | €47,897 | +€6,603 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,293 | €47,897 | +€6,603 | +16.0% |
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 17 October 2026 via checked.be.