FOMO: 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.
FOMO
Largest movements
- Cash -€8,492
down €8,492 (-32.9%), from €25,818 to €17,326
mainly Investment in fixed assets (net) (-€34,314) and Debts after one year (-€25,528)
- Tangible fixed assets +€8,148
up €8,148 (+3.2%), from €254,385 to €262,533
of which Furniture and vehicles: +€22,260
- Profit (loss) carried forward +€26,828
up €26,828 (+69.3%), from €38,720 to €65,548
- Debts after one year -€25,528
down €25,528 (-11.4%), from €223,760 to €198,232
- Other debts -€6,739
down €6,739 (-86.4%), from €7,803 to €1,064
- Gross operating margin +€8,546
up €8,546 (+14.2%), from €60,180 to €68,726
- Depreciation +€3,792
up €3,792 (+16.9%), from €22,374 to €26,166
- Financial charges -€1,356
down €1,356 (-21.7%), from €6,235 to €4,879
- Other operating charges +€1,153
up €1,153 (+64.7%), from €1,783 to €2,936
- Taxes +€1,141
up €1,141 (+16.8%), from €6,778 to €7,920
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 | €308,647 | €306,482 | -€2,165 | -0.7% |
| Fixed assets | 21/28 | €254,385 | €262,533 | +€8,148 | +3.2% |
| Tangible fixed assets | 22/27 | €254,385 | €262,533 | +€8,148 | +3.2% |
| Land and buildings | 22 | €241,335 | €226,604 | -€14,730 | -6.1% |
| Plant, machinery and equipment | 23 | €4,734 | €5,352 | +€618 | +13.1% |
| Furniture and vehicles | 24 | €8,317 | €30,576 | +€22,260 | +268% |
| Current assets | 29/58 | €54,262 | €43,949 | -€10,313 | -19.0% |
| Amounts receivable within one year | 40/41 | €27,278 | €26,290 | -€987 | -3.6% |
| Trade receivables | 40 | €24,056 | €22,210 | -€1,846 | -7.7% |
| Other amounts receivable | 41 | €3,222 | €4,080 | +€859 | +26.7% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,818 | €17,326 | -€8,492 | -32.9% |
| Deferred charges and accrued income | 490/1 | €916 | €82 | -€834 | -91.0% |
| Total equity and liabilities | 10/49 | €308,647 | €306,482 | -€2,165 | -0.7% |
| Equity | 10/15 | €51,120 | €77,948 | +€26,828 | +52.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,720 | €65,548 | +€26,828 | +69.3% |
| Amounts payable | 17/49 | €257,527 | €228,534 | -€28,993 | -11.3% |
| Amounts payable after more than one year | 17 | €223,760 | €198,232 | -€25,528 | -11.4% |
| Financial debts | 170/4 | €223,760 | €198,232 | -€25,528 | -11.4% |
| Amounts payable within one year | 42/48 | €31,668 | €26,197 | -€5,470 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €17,744 | €17,928 | +€184 | +1.0% |
| Trade debts | 44 | €4,536 | €5,161 | +€625 | +13.8% |
| Suppliers | 440/4 | €4,536 | €5,161 | +€625 | +13.8% |
| Taxes, remuneration and social security | 45 | €1,585 | €2,044 | +€459 | +29.0% |
| Taxes | 450/3 | €1,585 | €2,044 | +€459 | +29.0% |
| Other amounts payable | 47/48 | €7,803 | €1,064 | -€6,739 | -86.4% |
| Accrued charges and deferred income | 492/3 | €2,100 | €4,105 | +€2,005 | +95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,374 | €26,166 | +€3,792 | +16.9% |
| Other operating charges | 640/8 | €1,783 | €2,936 | +€1,153 | +64.7% |
| Gross operating margin | 9900 | €60,180 | €68,726 | +€8,546 | +14.2% |
| Operating profit (loss) | 9901 | €36,023 | €39,624 | +€3,600 | +10.0% |
| Financial income | 75/76B | €7 | €3 | -€4 | -58.2% |
| Recurring financial income | 75 | €7 | €3 | -€4 | -58.2% |
| Financial charges | 65/66B | €6,235 | €4,879 | -€1,356 | -21.7% |
| Recurring financial charges | 65 | €6,235 | €4,879 | -€1,356 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €29,795 | €34,747 | +€4,952 | +16.6% |
| Income taxes | 67/77 | €6,778 | €7,920 | +€1,141 | +16.8% |
| Profit (loss) for the period | 9904 | €23,017 | €26,828 | +€3,811 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,017 | €26,828 | +€3,811 | +16.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.