FooBear: 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.
FooBear
Largest movements
- Receivables within one year +€15,142
up €15,142 (+88.6%), from €17,092 to €32,234
of which Trade receivables: +€15,199
- Tangible fixed assets -€3,954
down €3,954 (-64.1%), from €6,167 to €2,213
of which Plant, machinery and equipment: -€3,612
- Tax, wage and social debts +€7,157
up €7,157 (+437.4%), from €1,636 to €8,793
- Reserves +€2,556
up €2,556 (+2.0%), from €125,053 to €127,609
of which Distributable reserves: +€2,556
- Gross operating margin -€5,403
down €5,403 (-14.0%), from €38,564 to €33,160
- Depreciation -€1,298
down €1,298 (-24.7%), from €5,252 to €3,954
- Taxes -€565
down €565 (-6.1%), from €9,195 to €8,630
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 | €151,150 | €162,996 | +€11,846 | +7.8% |
| Fixed assets | 21/28 | €6,167 | €2,213 | -€3,954 | -64.1% |
| Tangible fixed assets | 22/27 | €6,167 | €2,213 | -€3,954 | -64.1% |
| Plant, machinery and equipment | 23 | €5,824 | €2,213 | -€3,612 | -62.0% |
| Furniture and vehicles | 24 | €343 | - | -€343 | |
| Current assets | 29/58 | €144,983 | €160,783 | +€15,800 | +10.9% |
| Amounts receivable within one year | 40/41 | €17,092 | €32,234 | +€15,142 | +88.6% |
| Trade receivables | 40 | €17,035 | €32,234 | +€15,199 | +89.2% |
| Other amounts receivable | 41 | €57 | - | -€57 | |
| Cash at bank and in hand | 54/58 | €127,718 | €128,549 | +€831 | +0.7% |
| Deferred charges and accrued income | 490/1 | €173 | - | -€173 | |
| Total equity and liabilities | 10/49 | €151,150 | €162,996 | +€11,846 | +7.8% |
| Equity | 10/15 | €126,198 | €128,754 | +€2,556 | +2.0% |
| Contributions | 10/11 | €1,145 | €1,145 | = | 0.0% |
| Reserves | 13 | €125,053 | €127,609 | +€2,556 | +2.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €123,198 | €125,754 | +€2,556 | +2.1% |
| Amounts payable | 17/49 | €24,952 | €34,242 | +€9,290 | +37.2% |
| Amounts payable within one year | 42/48 | €24,952 | €34,242 | +€9,290 | +37.2% |
| Trade debts | 44 | €2,310 | €3,176 | +€866 | +37.5% |
| Suppliers | 440/4 | €2,310 | €3,176 | +€866 | +37.5% |
| Taxes, remuneration and social security | 45 | €1,636 | €8,793 | +€7,157 | +437.4% |
| Taxes | 450/3 | €1,636 | €8,793 | +€7,157 | +437.4% |
| Other amounts payable | 47/48 | €21,006 | €22,273 | +€1,267 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,252 | €3,954 | -€1,298 | -24.7% |
| Other operating charges | 640/8 | €725 | €1,064 | +€339 | +46.8% |
| Gross operating margin | 9900 | €38,564 | €33,160 | -€5,403 | -14.0% |
| Operating profit (loss) | 9901 | €32,586 | €28,142 | -€4,445 | -13.6% |
| Financial income | 75/76B | €519 | €423 | -€96 | -18.4% |
| Recurring financial income | 75 | €519 | €423 | -€96 | -18.4% |
| Financial charges | 65/66B | €59 | €0 | -€58 | -99.9% |
| Recurring financial charges | 65 | €59 | €0 | -€58 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €33,047 | €28,565 | -€4,482 | -13.6% |
| Income taxes | 67/77 | €9,195 | €8,630 | -€565 | -6.1% |
| Profit (loss) for the period | 9904 | €23,852 | €19,935 | -€3,917 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,852 | €19,935 | -€3,917 | -16.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.