Foma tuindesign: 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 tuindesign
Largest movements
- Receivables within one year +€103,058
up €103,058 (+557%), from €18,506 to €121,564
of which Trade receivables: +€102,997
- Cash +€33,638
up €33,638 (+43.4%), from €77,445 to €111,083
mainly Trade debts (+€64,675) and Tax, wage and social debts (+€29,512)
- Tangible fixed assets -€20,518
down €20,518 (-11.5%), from €178,098 to €157,580
of which Furniture and vehicles: -€12,998
- Trade debts +€64,675
up €64,675 (+1,861%), from €3,475 to €68,149
- Tax, wage and social debts +€29,512
up €29,512 (+210%), from €14,047 to €43,559
of which Taxes: +€34,612
- Reserves +€24,993
up €24,993 (+43.8%), from €57,116 to €82,109
- Gross operating margin +€17,304
up €17,304 (+45.8%), from €37,777 to €55,081
- Taxes +€3,698
up €3,698 (+148%), from €2,499 to €6,197
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 | €274,049 | €390,228 | +€116,179 | +42.4% |
| Fixed assets | 21/28 | €178,098 | €157,580 | -€20,518 | -11.5% |
| Tangible fixed assets | 22/27 | €178,098 | €157,580 | -€20,518 | -11.5% |
| Land and buildings | 22 | €142,844 | €136,443 | -€6,400 | -4.5% |
| Plant, machinery and equipment | 23 | €1,335 | €216 | -€1,119 | -83.8% |
| Furniture and vehicles | 24 | €33,919 | €20,921 | -€12,998 | -38.3% |
| Current assets | 29/58 | €95,951 | €232,648 | +€136,697 | +142% |
| Amounts receivable within one year | 40/41 | €18,506 | €121,564 | +€103,058 | +557% |
| Trade receivables | 40 | €16,966 | €119,963 | +€102,997 | +607% |
| Other amounts receivable | 41 | €1,540 | €1,601 | +€61 | +4.0% |
| Cash at bank and in hand | 54/58 | €77,445 | €111,083 | +€33,638 | +43.4% |
| Total equity and liabilities | 10/49 | €274,049 | €390,228 | +€116,179 | +42.4% |
| Equity | 10/15 | €228,117 | €253,110 | +€24,993 | +11.0% |
| Contributions | 10/11 | €171,001 | €171,001 | = | 0.0% |
| Reserves | 13 | €57,116 | €82,109 | +€24,993 | +43.8% |
| Distributable reserves | 133 | €57,116 | €82,109 | +€24,993 | +43.8% |
| Amounts payable | 17/49 | €45,931 | €137,118 | +€91,186 | +199% |
| Amounts payable within one year | 42/48 | €45,931 | €137,118 | +€91,186 | +199% |
| Financial debts | 43 | €3 | €3 | = | 0.0% |
| Credit institutions | 430/8 | €3 | €3 | = | 0.0% |
| Trade debts | 44 | €3,475 | €68,149 | +€64,675 | +1,861% |
| Suppliers | 440/4 | €3,475 | €68,149 | +€64,675 | +1,861% |
| Taxes, remuneration and social security | 45 | €14,047 | €43,559 | +€29,512 | +210% |
| Taxes | 450/3 | €8,947 | €43,559 | +€34,612 | +387% |
| Remuneration and social security | 454/9 | €5,100 | €0 | -€5,100 | -100% |
| Other amounts payable | 47/48 | €28,407 | €25,407 | -€3,000 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,860 | €22,716 | -€143 | -0.6% |
| Other operating charges | 640/8 | €1,010 | €816 | -€194 | -19.2% |
| Gross operating margin | 9900 | €37,777 | €55,081 | +€17,304 | +45.8% |
| Operating profit (loss) | 9901 | €13,907 | €31,549 | +€17,641 | +127% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €431 | €381 | -€50 | -11.7% |
| Recurring financial charges | 65 | €431 | €381 | -€50 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €13,476 | €31,190 | +€17,714 | +131% |
| Income taxes | 67/77 | €2,499 | €6,197 | +€3,698 | +148% |
| Profit (loss) for the period | 9904 | €10,977 | €24,993 | +€14,016 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €10,977 | €24,993 | +€14,016 | +128% |
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 31 October 2026 via checked.be.