Foncla: 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.
Foncla
Largest movements
- Cash -€137,051
down €137,051 (-57.9%), from €236,600 to €99,549
mainly Contributions, distributions and other (-€320,550) and Investment in fixed assets (net) (-€81,057)
- Tangible fixed assets +€71,605
up €71,605 (+345.2%), from €20,746 to €92,351
of which Leasing and similar rights: +€83,873
- Current investments -€24,390
down €24,390 (-100.0%), from €24,390 to €0
- Profit (loss) carried forward -€260,402
down €260,402 (-100.0%), from €260,402 to €0
- Other debts +€131,384
up €131,384 (+48358.0%), from €272 to €131,655
- Debts after one year +€57,419
up €57,419 (+4227.7%), from €1,358 to €58,778
- Tax, wage and social debts -€29,659
down €29,659 (-96.2%), from €30,845 to €1,186
of which Taxes: -€29,663
- Current portion of long-term debt +€8,520
up €8,520 (+105.1%), from €8,103 to €16,623
- Gross operating margin -€38,876
down €38,876 (-30.1%), from €129,174 to €90,298
- Taxes -€11,351
down €11,351 (-41.5%), from €27,361 to €16,010
- Financial charges +€2,257
up €2,257, from -€721 to €1,536
- Other operating charges +€1,442
up €1,442 (+147.6%), from €977 to €2,418
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 | €303,625 | €210,904 | -€92,721 | -30.5% |
| Fixed assets | 21/28 | €20,746 | €92,351 | +€71,605 | +345.2% |
| Tangible fixed assets | 22/27 | €20,746 | €92,351 | +€71,605 | +345.2% |
| Plant, machinery and equipment | 23 | - | €799 | +€799 | |
| Furniture and vehicles | 24 | €17,123 | €884 | -€16,239 | -94.8% |
| Leasing and similar rights | 25 | - | €83,873 | +€83,873 | |
| Other tangible fixed assets | 26 | €3,622 | €6,794 | +€3,172 | +87.6% |
| Current assets | 29/58 | €282,879 | €118,554 | -€164,326 | -58.1% |
| Amounts receivable within one year | 40/41 | €16,532 | €14,534 | -€1,998 | -12.1% |
| Trade receivables | 40 | €16,185 | €5,034 | -€11,152 | -68.9% |
| Other amounts receivable | 41 | €347 | €9,500 | +€9,154 | +2641.7% |
| Current investments | 50/53 | €24,390 | €0 | -€24,390 | -100.0% |
| Cash at bank and in hand | 54/58 | €236,600 | €99,549 | -€137,051 | -57.9% |
| Deferred charges and accrued income | 490/1 | €5,358 | €4,471 | -€887 | -16.6% |
| Total equity and liabilities | 10/49 | €303,625 | €210,904 | -€92,721 | -30.5% |
| Equity | 10/15 | €261,402 | €1,000 | -€260,402 | -99.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €260,402 | €0 | -€260,402 | -100.0% |
| Amounts payable | 17/49 | €42,224 | €209,904 | +€167,681 | +397.1% |
| Amounts payable after more than one year | 17 | €1,358 | €58,778 | +€57,419 | +4227.7% |
| Financial debts | 170/4 | €1,358 | €58,778 | +€57,419 | +4227.7% |
| Amounts payable within one year | 42/48 | €40,575 | €150,828 | +€110,252 | +271.7% |
| Current portion of amounts payable after more than one year | 42 | €8,103 | €16,623 | +€8,520 | +105.1% |
| Trade debts | 44 | €1,355 | €1,363 | +€8 | +0.6% |
| Suppliers | 440/4 | €1,355 | €1,363 | +€8 | +0.6% |
| Taxes, remuneration and social security | 45 | €30,845 | €1,186 | -€29,659 | -96.2% |
| Taxes | 450/3 | €30,845 | €1,182 | -€29,663 | -96.2% |
| Remuneration and social security | 454/9 | - | €4 | +€4 | |
| Other amounts payable | 47/48 | €272 | €131,655 | +€131,384 | +48358.0% |
| Accrued charges and deferred income | 492/3 | €290 | €299 | +€9 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,831 | €9,452 | +€621 | +7.0% |
| Other operating charges | 640/8 | €977 | €2,418 | +€1,442 | +147.6% |
| Non-recurring operating charges | 66A | - | €3,252 | +€3,252 | |
| Gross operating margin | 9900 | €129,174 | €90,298 | -€38,876 | -30.1% |
| Operating profit (loss) | 9901 | €119,367 | €75,176 | -€44,191 | -37.0% |
| Financial income | 75/76B | €1,488 | €2,518 | +€1,030 | +69.2% |
| Recurring financial income | 75 | €1,488 | €2,518 | +€1,030 | +69.2% |
| Financial charges | 65/66B | -€721 | €1,536 | +€2,257 | |
| Recurring financial charges | 65 | -€721 | €1,536 | +€2,257 | |
| Profit (loss) for the period before taxes | 9903 | €121,576 | €76,158 | -€45,418 | -37.4% |
| Income taxes | 67/77 | €27,361 | €16,010 | -€11,351 | -41.5% |
| Profit (loss) for the period | 9904 | €94,215 | €60,148 | -€34,067 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €94,215 | €60,148 | -€34,067 | -36.2% |
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.