FOOTOO: 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.
FOOTOO
Largest movements
- Tangible fixed assets +€22,515
up €22,515 (+140.9%), from €15,975 to €38,490
of which Leasing and similar rights: +€28,658
- Cash +€12,672
up €12,672 (+74.9%), from €16,927 to €29,599
mainly Net result for the year (+€30,356) and Debts after one year (+€13,010)
- Receivables within one year +€5,345
up €5,345 (+29.4%), from €18,187 to €23,532
of which Trade receivables: +€6,283
- Deferred charges and accrued income -€1,102
down €1,102 (-79.1%), from €1,392 to €290
- Debts after one year +€13,010
new in 2025: €13,010
- Reserves +€11,956
up €11,956 (+26.0%), from €45,941 to €57,898
- Tax, wage and social debts +€7,414
up €7,414 (+119.8%), from €6,191 to €13,605
- Other debts +€3,800
up €3,800 (+237.5%), from €1,600 to €5,400
- Current portion of long-term debt +€3,206
up €3,206 (+538.0%), from €596 to €3,801
- Gross operating margin +€25,813
up €25,813 (+88.4%), from €29,211 to €55,024
- Taxes +€6,400
up €6,400 (+81.2%), from €7,877 to €14,277
- Depreciation +€5,470
up €5,470 (+185.9%), from €2,942 to €8,412
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 | €57,497 | €97,289 | +€39,793 | +69.2% |
| Fixed assets | 21/28 | €18,075 | €40,590 | +€22,515 | +124.6% |
| Tangible fixed assets | 22/27 | €15,975 | €38,490 | +€22,515 | +140.9% |
| Plant, machinery and equipment | 23 | €4,956 | €5,468 | +€512 | +10.3% |
| Furniture and vehicles | 24 | €5,938 | €634 | -€5,303 | -89.3% |
| Leasing and similar rights | 25 | - | €28,658 | +€28,658 | |
| Other tangible fixed assets | 26 | €5,080 | €3,729 | -€1,351 | -26.6% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €39,422 | €56,700 | +€17,278 | +43.8% |
| Stocks and contracts in progress | 3 | €2,916 | €3,278 | +€363 | +12.4% |
| Stocks | 30/36 | €2,916 | €3,278 | +€363 | +12.4% |
| Amounts receivable within one year | 40/41 | €18,187 | €23,532 | +€5,345 | +29.4% |
| Trade receivables | 40 | €16,525 | €22,808 | +€6,283 | +38.0% |
| Other amounts receivable | 41 | €1,662 | €724 | -€938 | -56.4% |
| Cash at bank and in hand | 54/58 | €16,927 | €29,599 | +€12,672 | +74.9% |
| Deferred charges and accrued income | 490/1 | €1,392 | €290 | -€1,102 | -79.1% |
| Total equity and liabilities | 10/49 | €57,497 | €97,289 | +€39,793 | +69.2% |
| Equity | 10/15 | €45,978 | €57,934 | +€11,956 | +26.0% |
| Reserves | 13 | €45,941 | €57,898 | +€11,956 | +26.0% |
| Distributable reserves | 133 | €45,941 | €57,898 | +€11,956 | +26.0% |
| Profit (loss) carried forward | 14 | €37 | €37 | = | 0.0% |
| Amounts payable | 17/49 | €11,518 | €39,355 | +€27,837 | +241.7% |
| Amounts payable after more than one year | 17 | - | €13,010 | +€13,010 | |
| Financial debts | 170/4 | - | €13,010 | +€13,010 | |
| Amounts payable within one year | 42/48 | €11,518 | €26,345 | +€14,826 | +128.7% |
| Current portion of amounts payable after more than one year | 42 | €596 | €3,801 | +€3,206 | +538.0% |
| Trade debts | 44 | €3,132 | €3,538 | +€406 | +13.0% |
| Suppliers | 440/4 | €3,132 | €3,538 | +€406 | +13.0% |
| Taxes, remuneration and social security | 45 | €6,191 | €13,605 | +€7,414 | +119.8% |
| Taxes | 450/3 | €6,191 | €13,605 | +€7,414 | +119.8% |
| Other amounts payable | 47/48 | €1,600 | €5,400 | +€3,800 | +237.5% |
| Non-recurring operating income | 76A | - | €9,367 | +€9,367 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,942 | €8,412 | +€5,470 | +185.9% |
| Other operating charges | 640/8 | €973 | €1,011 | +€38 | +3.9% |
| Gross operating margin | 9900 | €29,211 | €55,024 | +€25,813 | +88.4% |
| Operating profit (loss) | 9901 | €25,296 | €45,601 | +€20,306 | +80.3% |
| Financial income | 75/76B | €43 | €3 | -€40 | -92.3% |
| Recurring financial income | 75 | €43 | €3 | -€40 | -92.3% |
| Financial charges | 65/66B | €521 | €971 | +€451 | +86.5% |
| Recurring financial charges | 65 | €521 | €971 | +€451 | +86.5% |
| Profit (loss) for the period before taxes | 9903 | €24,818 | €44,633 | +€19,815 | +79.8% |
| Income taxes | 67/77 | €7,877 | €14,277 | +€6,400 | +81.2% |
| Profit (loss) for the period | 9904 | €16,941 | €30,356 | +€13,415 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,941 | €30,356 | +€13,415 | +79.2% |
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 7 October 2026 via checked.be.