Foocus: 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.
Foocus
Largest movements
- Cash +€84,388
up €84,388 (+66.8%), from €126,381 to €210,769
mainly Net result for the year (+€63,681) and Depreciation (+€15,490)
- Tangible fixed assets -€15,490
down €15,490 (-4.0%), from €389,731 to €374,241
of which Land and buildings: -€13,281
- Reserves +€63,681
up €63,681 (+30.6%), from €207,937 to €271,617
of which Distributable reserves: +€63,681
- Debts after one year -€29,813
down €29,813 (-11.7%), from €255,531 to €225,718
- Accrued charges and deferred income +€13,745
up €13,745 (+27.5%), from €50,000 to €63,745
- Trade debts +€13,612
up €13,612 (+154.9%), from €8,789 to €22,401
- Tax, wage and social debts +€9,537
up €9,537 (+70.5%), from €13,533 to €23,070
- Gross operating margin +€34,683
up €34,683 (+41.5%), from €83,602 to €118,285
- Taxes +€12,010
up €12,010 (+88.4%), from €13,594 to €25,604
- Depreciation -€1,501
down €1,501 (-8.8%), from €16,991 to €15,490
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 | €586,295 | €654,973 | +€68,677 | +11.7% |
| Fixed assets | 21/28 | €389,911 | €374,421 | -€15,490 | -4.0% |
| Tangible fixed assets | 22/27 | €389,731 | €374,241 | -€15,490 | -4.0% |
| Land and buildings | 22 | €380,661 | €367,379 | -€13,281 | -3.5% |
| Furniture and vehicles | 24 | €73 | €39 | -€33 | -45.9% |
| Other tangible fixed assets | 26 | €8,997 | €6,822 | -€2,175 | -24.2% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €196,385 | €280,552 | +€84,167 | +42.9% |
| Amounts receivable within one year | 40/41 | €70,004 | €68,911 | -€1,093 | -1.6% |
| Trade receivables | 40 | €70,004 | €68,911 | -€1,093 | -1.6% |
| Cash at bank and in hand | 54/58 | €126,381 | €210,769 | +€84,388 | +66.8% |
| Deferred charges and accrued income | 490/1 | - | €871 | +€871 | |
| Total equity and liabilities | 10/49 | €586,295 | €654,973 | +€68,677 | +11.7% |
| Equity | 10/15 | €226,537 | €290,217 | +€63,681 | +28.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €207,937 | €271,617 | +€63,681 | +30.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €191,077 | €254,757 | +€63,681 | +33.3% |
| Amounts payable | 17/49 | €359,759 | €364,756 | +€4,997 | +1.4% |
| Amounts payable after more than one year | 17 | €255,531 | €225,718 | -€29,813 | -11.7% |
| Financial debts | 170/4 | €255,531 | €225,718 | -€29,813 | -11.7% |
| Amounts payable within one year | 42/48 | €54,228 | €75,293 | +€21,065 | +38.8% |
| Current portion of amounts payable after more than one year | 42 | €28,645 | €29,813 | +€1,168 | +4.1% |
| Trade debts | 44 | €8,789 | €22,401 | +€13,612 | +154.9% |
| Suppliers | 440/4 | €8,789 | €22,401 | +€13,612 | +154.9% |
| Taxes, remuneration and social security | 45 | €13,533 | €23,070 | +€9,537 | +70.5% |
| Taxes | 450/3 | €13,533 | €23,070 | +€9,537 | +70.5% |
| Other amounts payable | 47/48 | €3,262 | €9 | -€3,253 | -99.7% |
| Accrued charges and deferred income | 492/3 | €50,000 | €63,745 | +€13,745 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,991 | €15,490 | -€1,501 | -8.8% |
| Other operating charges | 640/8 | €1,098 | €2,120 | +€1,022 | +93.1% |
| Gross operating margin | 9900 | €83,602 | €118,285 | +€34,683 | +41.5% |
| Operating profit (loss) | 9901 | €65,513 | €100,675 | +€35,162 | +53.7% |
| Financial charges | 65/66B | €12,470 | €11,391 | -€1,079 | -8.7% |
| Recurring financial charges | 65 | €12,470 | €11,391 | -€1,079 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €53,044 | €89,284 | +€36,241 | +68.3% |
| Income taxes | 67/77 | €13,594 | €25,604 | +€12,010 | +88.4% |
| Profit (loss) for the period | 9904 | €39,450 | €63,681 | +€24,231 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,450 | €63,681 | +€24,231 | +61.4% |
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 8 October 2026 via checked.be.