FOMES: 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.
FOMES
Largest movements
- Cash +€59,883
up €59,883 (+17.0%), from €351,263 to €411,146
mainly Net result for the year (+€44,645) and Depreciation (+€35,310)
- Tangible fixed assets -€43,993
down €43,993 (-24.2%), from €181,636 to €137,643
of which Furniture and vehicles: -€25,618
- Receivables within one year +€11,333
up €11,333 (+79.9%), from €14,184 to €25,517
of which Trade receivables: +€12,686
- Reserves +€44,645
up €44,645 (+18.0%), from €248,547 to €293,192
of which Distributable reserves: +€44,645
- Debts after one year -€18,876
down €18,876 (-15.3%), from €123,540 to €104,665
- Other debts +€15,963
up €15,963 (+13.1%), from €121,688 to €137,651
- Tax, wage and social debts -€8,350
down €8,350 (-84.2%), from €9,912 to €1,563
- Trade debts -€8,309
down €8,309 (-89.9%), from €9,245 to €937
- Gross operating margin -€6,790
down €6,790 (-6.1%), from €110,898 to €104,108
- Taxes -€4,671
down €4,671 (-29.8%), from €15,649 to €10,978
- Staff costs +€4,138
up €4,138 (+6308.3%), from €66 to €4,204
- Depreciation +€3,754
up €3,754 (+11.9%), from €31,556 to €35,310
- Financial charges +€2,752
up €2,752 (+51.0%), from €5,402 to €8,154
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 | €548,083 | €575,483 | +€27,400 | +5.0% |
| Fixed assets | 21/28 | €181,636 | €137,643 | -€43,993 | -24.2% |
| Tangible fixed assets | 22/27 | €181,636 | €137,643 | -€43,993 | -24.2% |
| Land and buildings | 22 | €112,974 | €95,351 | -€17,624 | -15.6% |
| Plant, machinery and equipment | 23 | €3,554 | €2,803 | -€752 | -21.2% |
| Furniture and vehicles | 24 | €65,108 | €39,490 | -€25,618 | -39.3% |
| Current assets | 29/58 | €366,447 | €437,840 | +€71,393 | +19.5% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,184 | €25,517 | +€11,333 | +79.9% |
| Trade receivables | 40 | €10,049 | €22,735 | +€12,686 | +126.2% |
| Other amounts receivable | 41 | €4,135 | €2,782 | -€1,353 | -32.7% |
| Cash at bank and in hand | 54/58 | €351,263 | €411,146 | +€59,883 | +17.0% |
| Deferred charges and accrued income | 490/1 | - | €177 | +€177 | |
| Total equity and liabilities | 10/49 | €548,083 | €575,483 | +€27,400 | +5.0% |
| Equity | 10/15 | €267,147 | €311,792 | +€44,645 | +16.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €248,547 | €293,192 | +€44,645 | +18.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €234,687 | €279,332 | +€44,645 | +19.0% |
| Amounts payable | 17/49 | €280,936 | €263,691 | -€17,245 | -6.1% |
| Amounts payable after more than one year | 17 | €123,540 | €104,665 | -€18,876 | -15.3% |
| Financial debts | 170/4 | €123,540 | €104,665 | -€18,876 | -15.3% |
| Amounts payable within one year | 42/48 | €157,395 | €159,026 | +€1,630 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €16,550 | €18,876 | +€2,326 | +14.1% |
| Trade debts | 44 | €9,245 | €937 | -€8,309 | -89.9% |
| Suppliers | 440/4 | €9,245 | €937 | -€8,309 | -89.9% |
| Taxes, remuneration and social security | 45 | €9,912 | €1,563 | -€8,350 | -84.2% |
| Taxes | 450/3 | €9,912 | €1,563 | -€8,350 | -84.2% |
| Other amounts payable | 47/48 | €121,688 | €137,651 | +€15,963 | +13.1% |
| Remuneration, social security and pensions | 62 | €66 | €4,204 | +€4,138 | +6308.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,556 | €35,310 | +€3,754 | +11.9% |
| Other operating charges | 640/8 | €3,134 | €3,902 | +€768 | +24.5% |
| Gross operating margin | 9900 | €110,898 | €104,108 | -€6,790 | -6.1% |
| Operating profit (loss) | 9901 | €76,143 | €60,693 | -€15,450 | -20.3% |
| Financial income | 75/76B | €2,738 | €3,085 | +€347 | +12.7% |
| Recurring financial income | 75 | €2,738 | €3,085 | +€347 | +12.7% |
| Financial charges | 65/66B | €5,402 | €8,154 | +€2,752 | +51.0% |
| Recurring financial charges | 65 | €5,402 | €8,154 | +€2,752 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | €73,479 | €55,623 | -€17,856 | -24.3% |
| Income taxes | 67/77 | €15,649 | €10,978 | -€4,671 | -29.8% |
| Profit (loss) for the period | 9904 | €57,831 | €44,645 | -€13,185 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,831 | €44,645 | -€13,185 | -22.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.