FOOBAR: 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.
FOOBAR
Largest movements
- Receivables within one year +€49,266
up €49,266 (+100.6%), from €48,995 to €98,261
of which Other amounts receivable: +€50,198
- Cash -€46,914
down €46,914 (-44.1%), from €106,455 to €59,541
mainly Contributions, distributions and other (-€56,000) and Receivables within one year (-€49,266)
- Tangible fixed assets -€8,750
down €8,750 (-19.9%), from €43,875 to €35,125
of which Furniture and vehicles: -€6,746
- Reserves -€8,500
down €8,500 (-5.4%), from €158,560 to €150,060
- Depreciation +€6,010
up €6,010 (+117.4%), from €5,121 to €11,131
- Gross operating margin +€3,550
up €3,550 (+4.8%), from €73,311 to €76,861
- Taxes +€1,751
up €1,751 (+10.4%), from €16,803 to €18,554
- Financial income +€1,717
up €1,717 (+15835.7%), from €11 to €1,727
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,245 | €195,850 | -€6,394 | -3.2% |
| Fixed assets | 21/28 | €44,172 | €35,422 | -€8,750 | -19.8% |
| Tangible fixed assets | 22/27 | €43,875 | €35,125 | -€8,750 | -19.9% |
| Furniture and vehicles | 24 | €38,980 | €32,234 | -€6,746 | -17.3% |
| Other tangible fixed assets | 26 | €4,895 | €2,891 | -€2,004 | -40.9% |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Current assets | 29/58 | €158,073 | €160,429 | +€2,356 | +1.5% |
| Amounts receivable within one year | 40/41 | €48,995 | €98,261 | +€49,266 | +100.6% |
| Trade receivables | 40 | €48,168 | €47,236 | -€932 | -1.9% |
| Other amounts receivable | 41 | €826 | €51,024 | +€50,198 | +6074.0% |
| Cash at bank and in hand | 54/58 | €106,455 | €59,541 | -€46,914 | -44.1% |
| Deferred charges and accrued income | 490/1 | €2,623 | €2,627 | +€4 | +0.1% |
| Total equity and liabilities | 10/49 | €202,245 | €195,850 | -€6,394 | -3.2% |
| Equity | 10/15 | €185,790 | €177,337 | -€8,452 | -4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €158,560 | €150,060 | -€8,500 | -5.4% |
| Distributable reserves | 133 | €158,560 | €150,060 | -€8,500 | -5.4% |
| Profit (loss) carried forward | 14 | €21,030 | €21,077 | +€48 | +0.2% |
| Amounts payable | 17/49 | €16,455 | €18,513 | +€2,058 | +12.5% |
| Amounts payable within one year | 42/48 | €16,158 | €18,216 | +€2,058 | +12.7% |
| Trade debts | 44 | €1,300 | €1,651 | +€350 | +26.9% |
| Suppliers | 440/4 | €1,300 | €1,651 | +€350 | +26.9% |
| Taxes, remuneration and social security | 45 | €14,858 | €16,565 | +€1,708 | +11.5% |
| Taxes | 450/3 | €6,372 | €7,834 | +€1,462 | +22.9% |
| Remuneration and social security | 454/9 | €8,486 | €8,732 | +€246 | +2.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €297 | €297 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,121 | €11,131 | +€6,010 | +117.4% |
| Other operating charges | 640/8 | €1,014 | €709 | -€305 | -30.1% |
| Non-recurring operating charges | 66A | €8,155 | €0 | -€8,155 | -100.0% |
| Gross operating margin | 9900 | €73,311 | €76,861 | +€3,550 | +4.8% |
| Operating profit (loss) | 9901 | €59,020 | €65,021 | +€6,001 | +10.2% |
| Financial income | 75/76B | €11 | €1,727 | +€1,717 | +15835.7% |
| Recurring financial income | 75 | €11 | €1,727 | +€1,717 | +15835.7% |
| Financial charges | 65/66B | €760 | €647 | -€113 | -14.9% |
| Recurring financial charges | 65 | €760 | €647 | -€113 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €58,271 | €66,101 | +€7,831 | +13.4% |
| Income taxes | 67/77 | €16,803 | €18,554 | +€1,751 | +10.4% |
| Profit (loss) for the period | 9904 | €41,468 | €47,548 | +€6,080 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,468 | €47,548 | +€6,080 | +14.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.