Fookus: 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.
Fookus
Largest movements
- Cash +€57,485
up €57,485 (+62.2%), from €92,425 to €149,910
mainly Net result for the year (+€57,706) and Tax, wage and social debts (+€7,457)
- Financial fixed assets +€4,261
new in 2025: €4,261
- Receivables within one year +€3,283
up €3,283 (+24.9%), from €13,175 to €16,458
of which Trade receivables: +€3,283
- Profit (loss) carried forward +€57,706
up €57,706 (+72.5%), from €79,567 to €137,274
- Tax, wage and social debts +€7,457
up €7,457 (+31.9%), from €23,360 to €30,818
- Gross operating margin +€9,904
up €9,904 (+15.8%), from €62,621 to €72,526
- Financial income +€2,504
up €2,504 (+1454.1%), from €172 to €2,676
- Taxes +€2,237
up €2,237 (+17.3%), from €12,921 to €15,158
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 | €109,776 | €173,777 | +€64,001 | +58.3% |
| Fixed assets | 21/28 | €4,176 | €7,409 | +€3,233 | +77.4% |
| Tangible fixed assets | 22/27 | €4,176 | €3,148 | -€1,028 | -24.6% |
| Plant, machinery and equipment | 23 | €1,451 | €1,038 | -€412 | -28.4% |
| Furniture and vehicles | 24 | €2,725 | €2,110 | -€615 | -22.6% |
| Financial fixed assets | 28 | - | €4,261 | +€4,261 | |
| Current assets | 29/58 | €105,600 | €166,368 | +€60,768 | +57.5% |
| Amounts receivable within one year | 40/41 | €13,175 | €16,458 | +€3,283 | +24.9% |
| Trade receivables | 40 | €13,175 | €16,458 | +€3,283 | +24.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €92,425 | €149,910 | +€57,485 | +62.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €109,776 | €173,777 | +€64,001 | +58.3% |
| Equity | 10/15 | €82,067 | €139,774 | +€57,706 | +70.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,567 | €137,274 | +€57,706 | +72.5% |
| Amounts payable | 17/49 | €27,709 | €34,004 | +€6,295 | +22.7% |
| Amounts payable within one year | 42/48 | €27,709 | €34,004 | +€6,295 | +22.7% |
| Trade debts | 44 | €3,282 | €3,186 | -€96 | -2.9% |
| Suppliers | 440/4 | €3,282 | €3,186 | -€96 | -2.9% |
| Taxes, remuneration and social security | 45 | €23,360 | €30,818 | +€7,457 | +31.9% |
| Taxes | 450/3 | €23,360 | €30,818 | +€7,457 | +31.9% |
| Other amounts payable | 47/48 | €1,066 | €0 | -€1,066 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €740 | €1,028 | +€287 | +38.8% |
| Other operating charges | 640/8 | €1,345 | €1,098 | -€247 | -18.4% |
| Gross operating margin | 9900 | €62,621 | €72,526 | +€9,904 | +15.8% |
| Operating profit (loss) | 9901 | €60,536 | €70,400 | +€9,864 | +16.3% |
| Financial income | 75/76B | €172 | €2,676 | +€2,504 | +1454.1% |
| Recurring financial income | 75 | €172 | €2,676 | +€2,504 | +1454.1% |
| Financial charges | 65/66B | €124 | €212 | +€87 | +70.4% |
| Recurring financial charges | 65 | €124 | €212 | +€87 | +70.4% |
| Profit (loss) for the period before taxes | 9903 | €60,584 | €72,864 | +€12,280 | +20.3% |
| Income taxes | 67/77 | €12,921 | €15,158 | +€2,237 | +17.3% |
| Profit (loss) for the period | 9904 | €47,663 | €57,706 | +€10,043 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,663 | €57,706 | +€10,043 | +21.1% |
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 6 October 2026 via checked.be.