FOOT DYNAMICS: what changed
Two financial 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.
FOOT DYNAMICS
Largest movements
- Cash +€57,177
up €57,177 (+70.6%), from €80,987 to €138,164
mainly Other debts (+€38,701) and Tax, wage and social debts (+€23,034)
- Tangible fixed assets -€6,525
down €6,525 (-23.6%), from €27,654 to €21,129
of which Furniture and vehicles: -€4,953
- Receivables within one year -€3,137
down €3,137 (-78.8%), from €3,981 to €844
of which Other amounts receivable: -€2,833
- Other debts +€38,701
up €38,701 (+212,640%), from €18 to €38,719
- Tax, wage and social debts +€23,034
new in 2025: €23,034
- Profit (loss) carried forward -€8,222
down €8,222 (-9.5%), from €86,293 to €78,072
- Debts after one year -€4,470
down €4,470 (-26.9%), from €16,593 to €12,124
- Trade debts -€1,759
down €1,759 (-55.5%), from €3,172 to €1,413
- Gross operating margin -€67,506
down €67,506 (-73.6%), from €91,713 to €24,207
- Taxes +€20,899
new in 2025: €20,899
- Depreciation +€4,292
up €4,292 (+105%), from €4,105 to €8,397
- Other operating charges +€1,418
up €1,418 (+254%), from €558 to €1,976
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.
Derived cash bridge
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 | €113,394 | €160,853 | +€47,459 | +41.9% |
| Fixed assets | 21/28 | €27,654 | €21,129 | -€6,525 | -23.6% |
| Tangible fixed assets | 22/27 | €27,654 | €21,129 | -€6,525 | -23.6% |
| Plant, machinery and equipment | 23 | €1,178 | - | -€1,178 | |
| Furniture and vehicles | 24 | €25,510 | €20,557 | -€4,953 | -19.4% |
| Other tangible fixed assets | 26 | €966 | €571 | -€395 | -40.8% |
| Current assets | 29/58 | €85,740 | €139,725 | +€53,984 | +63.0% |
| Amounts receivable within one year | 40/41 | €3,981 | €844 | -€3,137 | -78.8% |
| Trade receivables | 40 | €1,148 | €844 | -€304 | -26.5% |
| Other amounts receivable | 41 | €2,833 | €0 | -€2,833 | -100% |
| Cash at bank and in hand | 54/58 | €80,987 | €138,164 | +€57,177 | +70.6% |
| Deferred charges and accrued income | 490/1 | €772 | €716 | -€56 | -7.2% |
| Total equity and liabilities | 10/49 | €113,394 | €160,853 | +€47,459 | +41.9% |
| Equity | 10/15 | €89,293 | €81,072 | -€8,222 | -9.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,293 | €78,072 | -€8,222 | -9.5% |
| Amounts payable | 17/49 | €24,101 | €79,782 | +€55,681 | +231% |
| Amounts payable after more than one year | 17 | €16,593 | €12,124 | -€4,470 | -26.9% |
| Financial debts | 170/4 | €16,593 | €12,124 | -€4,470 | -26.9% |
| Amounts payable within one year | 42/48 | €7,508 | €67,658 | +€60,151 | +801% |
| Current portion of amounts payable after more than one year | 42 | €4,317 | €4,493 | +€175 | +4.1% |
| Trade debts | 44 | €3,172 | €1,413 | -€1,759 | -55.5% |
| Suppliers | 440/4 | €3,172 | €1,413 | -€1,759 | -55.5% |
| Taxes, remuneration and social security | 45 | - | €23,034 | +€23,034 | |
| Taxes | 450/3 | - | €23,034 | +€23,034 | |
| Other amounts payable | 47/48 | €18 | €38,719 | +€38,701 | +212,640% |
| Remuneration, social security and pensions | 62 | €160 | €0 | -€160 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,105 | €8,397 | +€4,292 | +105% |
| Other operating charges | 640/8 | €558 | €1,976 | +€1,418 | +254% |
| Gross operating margin | 9900 | €91,713 | €24,207 | -€67,506 | -73.6% |
| Operating profit (loss) | 9901 | €86,890 | €13,835 | -€73,055 | -84.1% |
| Financial income | 75/76B | - | €90 | +€90 | |
| Recurring financial income | 75 | - | €90 | +€90 | |
| Financial charges | 65/66B | €597 | €1,248 | +€651 | +109% |
| Recurring financial charges | 65 | €597 | €1,248 | +€651 | +109% |
| Profit (loss) for the period before taxes | 9903 | €86,293 | €12,678 | -€73,616 | -85.3% |
| Income taxes | 67/77 | - | €20,899 | +€20,899 | |
| Profit (loss) for the period | 9904 | €86,293 | -€8,222 | -€94,515 | |
| Profit (loss) for the period to be appropriated | 9905 | €86,293 | -€8,222 | -€94,515 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.