FOO: 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.
FOO
Largest movements
- Receivables within one year +€4,734
up €4,734 (+6.1%), from €77,904 to €82,638
of which Trade receivables: +€4,769
- Cash -€2,315
down €2,315 (-21.4%), from €10,805 to €8,490
mainly Trade debts (-€88,436) and Receivables within one year (-€4,734)
- Trade debts -€88,436
down €88,436 (-100.0%), from €88,459 to €23
- Other debts +€86,650
new in 2025: €86,650
- Profit (loss) carried forward +€3,587
up €3,587 (+4.7%), from -€76,111 to -€72,524
- Gross operating margin +€5,734
up €5,734, from -€1,926 to €3,808
- Financial income +€280
new in 2025: €280
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 | €89,329 | €91,128 | +€1,799 | +2.0% |
| Fixed assets | 21/28 | €620 | - | -€620 | |
| Financial fixed assets | 28 | €620 | - | -€620 | |
| Current assets | 29/58 | €88,709 | €91,128 | +€2,419 | +2.7% |
| Amounts receivable within one year | 40/41 | €77,904 | €82,638 | +€4,734 | +6.1% |
| Trade receivables | 40 | €55,972 | €60,740 | +€4,769 | +8.5% |
| Other amounts receivable | 41 | €21,932 | €21,898 | -€35 | -0.2% |
| Cash at bank and in hand | 54/58 | €10,805 | €8,490 | -€2,315 | -21.4% |
| Total equity and liabilities | 10/49 | €89,329 | €91,128 | +€1,799 | +2.0% |
| Equity | 10/15 | -€68,051 | -€64,464 | +€3,587 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,111 | -€72,524 | +€3,587 | +4.7% |
| Amounts payable | 17/49 | €157,380 | €155,593 | -€1,788 | -1.1% |
| Amounts payable after more than one year | 17 | €37,500 | €37,500 | = | 0.0% |
| Financial debts | 170/4 | €37,500 | €37,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €119,709 | €117,923 | -€1,786 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €31,250 | €31,250 | = | 0.0% |
| Trade debts | 44 | €88,459 | €23 | -€88,436 | -100.0% |
| Suppliers | 440/4 | €88,459 | €23 | -€88,436 | -100.0% |
| Other amounts payable | 47/48 | - | €86,650 | +€86,650 | |
| Accrued charges and deferred income | 492/3 | €171 | €170 | -€1 | -0.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€1,926 | €3,808 | +€5,734 | |
| Operating profit (loss) | 9901 | -€2,310 | €3,421 | +€5,731 | |
| Financial income | 75/76B | - | €280 | +€280 | |
| Recurring financial income | 75 | - | €280 | +€280 | |
| Financial charges | 65/66B | €114 | €114 | = | 0.0% |
| Recurring financial charges | 65 | €114 | €114 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,424 | €3,587 | +€6,011 | |
| Profit (loss) for the period | 9904 | -€2,424 | €3,587 | +€6,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,424 | €3,587 | +€6,011 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.