FOOTRESULT: 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.
FOOTRESULT
Largest movements
- Cash +€7,399
up €7,399 (+158%), from €4,676 to €12,075
mainly Depreciation (+€11,890) and Trade debts (+€4,243)
- Intangible fixed assets -€5,500
down €5,500 (-12.7%), from €43,340 to €37,840
- Tangible fixed assets -€3,547
down €3,547 (-26.9%), from €13,178 to €9,631
- Receivables within one year +€1,395
up €1,395 (+24.6%), from €5,664 to €7,059
- Reserves -€9,334
down €9,334 (-100%), from €9,334 to €0
- Profit (loss) carried forward +€8,457
up €8,457 (+92.0%), from -€9,197 to -€740
- Debts after one year -€5,046
down €5,046 (-34.5%), from €14,606 to €9,560
- Trade debts +€4,243
up €4,243 (+254%), from €1,668 to €5,911
- Other debts +€2,465
up €2,465 (+6.4%), from €38,237 to €40,701
- Gross operating margin +€7,427
up €7,427 (+95.9%), from €7,747 to €15,174
- Financial charges -€695
down €695 (-20.0%), from €3,478 to €2,783
- Other operating charges -€209
down €209 (-14.4%), from €1,445 to €1,237
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 | €67,985 | €67,841 | -€145 | -0.2% |
| Fixed assets | 21/28 | €56,517 | €47,471 | -€9,047 | -16.0% |
| Intangible fixed assets | 21 | €43,340 | €37,840 | -€5,500 | -12.7% |
| Tangible fixed assets | 22/27 | €13,178 | €9,631 | -€3,547 | -26.9% |
| Land and buildings | 22 | €260 | €166 | -€93 | -35.9% |
| Plant, machinery and equipment | 23 | €11,176 | €9,465 | -€1,711 | -15.3% |
| Furniture and vehicles | 24 | €1,742 | €0 | -€1,742 | -100% |
| Current assets | 29/58 | €11,468 | €20,370 | +€8,902 | +77.6% |
| Amounts receivable within one year | 40/41 | €5,664 | €7,059 | +€1,395 | +24.6% |
| Trade receivables | 40 | €5,664 | €7,059 | +€1,395 | +24.6% |
| Cash at bank and in hand | 54/58 | €4,676 | €12,075 | +€7,399 | +158% |
| Deferred charges and accrued income | 490/1 | €1,128 | €1,236 | +€108 | +9.6% |
| Total equity and liabilities | 10/49 | €67,985 | €67,841 | -€145 | -0.2% |
| Equity | 10/15 | €5,138 | €4,260 | -€878 | -17.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,334 | €0 | -€9,334 | -100% |
| Distributable reserves | 133 | €9,334 | €0 | -€9,334 | -100% |
| Profit (loss) carried forward | 14 | -€9,197 | -€740 | +€8,457 | +92.0% |
| Amounts payable | 17/49 | €62,847 | €63,580 | +€733 | +1.2% |
| Amounts payable after more than one year | 17 | €14,606 | €9,560 | -€5,046 | -34.5% |
| Financial debts | 170/4 | €14,606 | €9,560 | -€5,046 | -34.5% |
| Amounts payable within one year | 42/48 | €47,092 | €54,020 | +€6,928 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €4,820 | €5,046 | +€226 | +4.7% |
| Trade debts | 44 | €1,668 | €5,911 | +€4,243 | +254% |
| Suppliers | 440/4 | €1,668 | €5,911 | +€4,243 | +254% |
| Taxes, remuneration and social security | 45 | €2,367 | €2,362 | -€5 | -0.2% |
| Taxes | 450/3 | €2,367 | €2,362 | -€5 | -0.2% |
| Other amounts payable | 47/48 | €38,237 | €40,701 | +€2,465 | +6.4% |
| Accrued charges and deferred income | 492/3 | €1,150 | €0 | -€1,150 | -100% |
| Non-recurring operating income | 76A | €10 | €0 | -€10 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,891 | €11,890 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,445 | €1,237 | -€209 | -14.4% |
| Non-recurring operating charges | 66A | €70 | €0 | -€70 | -100% |
| Gross operating margin | 9900 | €7,747 | €15,174 | +€7,427 | +95.9% |
| Operating profit (loss) | 9901 | -€5,659 | €2,047 | +€7,706 | |
| Financial income | 75/76B | €77 | €1 | -€76 | -98.6% |
| Recurring financial income | 75 | €77 | €1 | -€76 | -98.6% |
| Financial charges | 65/66B | €3,478 | €2,783 | -€695 | -20.0% |
| Recurring financial charges | 65 | €3,478 | €2,783 | -€695 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,060 | -€734 | +€8,325 | +91.9% |
| Income taxes | 67/77 | €137 | €143 | +€6 | +4.7% |
| Profit (loss) for the period | 9904 | -€9,197 | -€878 | +€8,319 | +90.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,197 | -€878 | +€8,319 | +90.5% |
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 18 October 2026 via checked.be.