FOMIDIS: 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.
What changed
FOMIDIS
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€32,522
2024 · €337,003-€304,482
Equity
€8.4m
2024 · €8.3m+€32,522
Cash
€6,565
2024 · €128,529-€121,964
Balance sheet total
€20.6m
2024 · €20.7m-€183,034
Largest movements
Assets
- Tangible fixed assets -€783,972
down €783,972 (-3.9%), from €20.1m to €19.3m
of which Land and buildings: -€783,972
- Receivables within one year +€519,940
up €519,940 (+126.2%), from €411,899 to €931,839
Equity and liabilities
- Debts after one year -€765,244
down €765,244 (-8.2%), from €9.3m to €8.6m
- Other debts +€615,826
up €615,826 (+28.0%), from €2.2m to €2.8m
Income statement
- Depreciation +€284,771
up €284,771 (+57.0%), from €499,201 to €783,972
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.
Result 2024
€337,003
Depreciation
-€284,771
Other operating charges
-€76,619
Other operating items
+€55,691
Financial income
+€6,153
Financial charges
+€44,437
Taxes
-€49,372
Result 2025
€32,522
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.
From operations
+€641,393
Investment
€0
Financing
-€763,356
Cash 2024
€128,529
From operations (derived)
+€641,393
Net result for the year
+€32,522
Depreciation
+€783,972
Receivables within one year
-€519,940
Deferred charges and accrued income
-€202,962
Provisions
-€5,266
Trade debts
+€7,896
Other debts
+€615,826
Accrued charges and deferred income
-€70,656
Financing
-€763,356
Debts after one year
-€765,244
Current portion of long-term debt
+€1,888
Cash 2025
€6,565
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,739,422 | €20,556,388 | -€183,034 | -0.9% |
| Fixed assets | 21/28 | €20,076,092 | €19,292,120 | -€783,972 | -3.9% |
| Tangible fixed assets | 22/27 | €20,076,092 | €19,292,120 | -€783,972 | -3.9% |
| Land and buildings | 22 | €20,012,428 | €19,228,456 | -€783,972 | -3.9% |
| Assets under construction and advance payments | 27 | €63,664 | €63,664 | = | 0.0% |
| Current assets | 29/58 | €663,331 | €1,264,268 | +€600,938 | +90.6% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €411,899 | €931,839 | +€519,940 | +126.2% |
| Other amounts receivable | 41 | €411,899 | €931,839 | +€519,940 | +126.2% |
| Cash at bank and in hand | 54/58 | €128,529 | €6,565 | -€121,964 | -94.9% |
| Deferred charges and accrued income | 490/1 | €122,903 | €325,865 | +€202,962 | +165.1% |
| Total equity and liabilities | 10/49 | €20,739,422 | €20,556,388 | -€183,034 | -0.9% |
| Equity | 10/15 | €8,317,671 | €8,350,192 | +€32,522 | +0.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Revaluation surpluses | 12 | €7,882,829 | €7,882,829 | = | 0.0% |
| Reserves | 13 | €244,077 | €375,629 | +€131,552 | +53.9% |
| Tax-exempt reserves | 132 | €184,121 | €315,672 | +€131,552 | +71.4% |
| Distributable reserves | 133 | €59,957 | €59,957 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,764 | €41,734 | -€99,030 | -70.4% |
| Provisions and deferred taxes | 16 | €61,373 | €56,107 | -€5,266 | -8.6% |
| Deferred taxes | 168 | €61,373 | €56,107 | -€5,266 | -8.6% |
| Amounts payable | 17/49 | €12,360,378 | €12,150,089 | -€210,290 | -1.7% |
| Amounts payable after more than one year | 17 | €9,324,024 | €8,558,780 | -€765,244 | -8.2% |
| Financial debts | 170/4 | €9,324,024 | €8,558,780 | -€765,244 | -8.2% |
| Credit institutions | 173 | €9,324,024 | €8,558,780 | -€765,244 | -8.2% |
| Amounts payable within one year | 42/48 | €2,965,698 | €3,591,309 | +€625,610 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €763,356 | €765,244 | +€1,888 | +0.2% |
| Trade debts | 44 | €273 | €8,169 | +€7,896 | +2893.7% |
| Suppliers | 440/4 | €273 | €8,169 | +€7,896 | +2893.7% |
| Other amounts payable | 47/48 | €2,202,069 | €2,817,895 | +€615,826 | +28.0% |
| Accrued charges and deferred income | 492/3 | €70,656 | €0 | -€70,656 | -100.0% |
| Operating income | 70/76A | €1,439,739 | €1,501,622 | +€61,882 | +4.3% |
| Other operating income | 74 | €1,439,739 | €1,501,622 | +€61,882 | +4.3% |
| Operating charges | 60/66A | €760,795 | €1,128,376 | +€367,582 | +48.3% |
| Services and other goods | 61 | €43,542 | €49,734 | +€6,192 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499,201 | €783,972 | +€284,771 | +57.0% |
| Other operating charges | 640/8 | €218,051 | €294,670 | +€76,619 | +35.1% |
| Operating profit (loss) | 9901 | €678,945 | €373,245 | -€305,699 | -45.0% |
| Financial income | 75/76B | €8 | €6,161 | +€6,153 | +80014.0% |
| Recurring financial income | 75 | €8 | €6,161 | +€6,153 | +80014.0% |
| Income from current assets | 751 | - | €6,161 | +€6,161 | |
| Other financial income | 752/9 | €8 | €0 | -€8 | -100.0% |
| Financial charges | 65/66B | €347,215 | €302,779 | -€44,437 | -12.8% |
| Recurring financial charges | 65 | €347,215 | €302,779 | -€44,437 | -12.8% |
| Debt charges | 650 | €343,260 | €299,197 | -€44,063 | -12.8% |
| Other financial charges | 652/9 | €3,955 | €3,582 | -€373 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €331,737 | €76,628 | -€255,110 | -76.9% |
| Transfer from deferred taxes | 780 | €5,266 | €5,266 | = | 0.0% |
| Income taxes | 67/77 | - | €49,372 | +€49,372 | |
| Taxes | 670/3 | - | €49,372 | +€49,372 | |
| Profit (loss) for the period | 9904 | €337,003 | €32,522 | -€304,482 | -90.3% |
| Transfer from tax-exempt reserves | 789 | €15,798 | €15,798 | +€0 | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €147,350 | +€147,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €352,801 | -€99,030 | -€451,832 |
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.