FOOTSTEPS GROUP: 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.
FOOTSTEPS GROUP
Largest movements
- Receivables within one year +€57,513
up €57,513 (+121.0%), from €47,545 to €105,057
of which Other amounts receivable: +€52,308
- Cash +€55,482
up €55,482 (+55.2%), from €100,526 to €156,008
mainly Net result for the year (+€190,475) and Depreciation (+€38,033)
- Tangible fixed assets +€41,769
up €41,769 (+8.6%), from €486,402 to €528,171
of which Furniture and vehicles: +€65,887
- Reserves +€190,475
up €190,475 (+964.5%), from €19,749 to €210,224
of which Distributable reserves: +€190,475
- Other debts -€45,239
down €45,239 (-92.5%), from €48,929 to €3,690
- Trade debts +€17,981
up €17,981 (+226.4%), from €7,942 to €25,923
- Debts after one year -€17,456
down €17,456 (-17.2%), from €101,656 to €84,200
- Tax, wage and social debts +€8,521
up €8,521 (+26.2%), from €32,546 to €41,067
of which Taxes: +€16,687
- Gross operating margin +€276,494
up €276,494 (+169.1%), from €163,555 to €440,048
- Taxes +€90,498
up €90,498 (+662.7%), from €13,656 to €104,154
- Depreciation +€5,416
up €5,416 (+16.6%), from €32,617 to €38,033
- Staff costs -€4,865
down €4,865 (-5.1%), from €94,937 to €90,073
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 | €644,607 | €797,903 | +€153,296 | +23.8% |
| Fixed assets | 21/28 | €489,294 | €528,441 | +€39,148 | +8.0% |
| Tangible fixed assets | 22/27 | €486,402 | €528,171 | +€41,769 | +8.6% |
| Land and buildings | 22 | €382,588 | €382,588 | -€0 | 0.0% |
| Plant, machinery and equipment | 23 | €72,430 | €49,246 | -€23,183 | -32.0% |
| Furniture and vehicles | 24 | €25,285 | €91,171 | +€65,887 | +260.6% |
| Other tangible fixed assets | 26 | €6,099 | €5,165 | -€934 | -15.3% |
| Financial fixed assets | 28 | €2,892 | €270 | -€2,622 | -90.7% |
| Current assets | 29/58 | €155,313 | €269,462 | +€114,149 | +73.5% |
| Amounts receivable within one year | 40/41 | €47,545 | €105,057 | +€57,513 | +121.0% |
| Trade receivables | 40 | €47,545 | €52,749 | +€5,204 | +10.9% |
| Other amounts receivable | 41 | - | €52,308 | +€52,308 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €100,526 | €156,008 | +€55,482 | +55.2% |
| Deferred charges and accrued income | 490/1 | €7,242 | €8,397 | +€1,155 | +15.9% |
| Total equity and liabilities | 10/49 | €644,607 | €797,903 | +€153,296 | +23.8% |
| Equity | 10/15 | €338,157 | €528,631 | +€190,475 | +56.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €19,749 | €210,224 | +€190,475 | +964.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €13,549 | €204,024 | +€190,475 | +1405.8% |
| Profit (loss) carried forward | 14 | €256,407 | €256,407 | = | 0.0% |
| Provisions and deferred taxes | 16 | €94,064 | €94,064 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €94,064 | €94,064 | = | 0.0% |
| Pensions and similar obligations | 160 | €94,064 | €94,064 | = | 0.0% |
| Amounts payable | 17/49 | €212,386 | €175,208 | -€37,178 | -17.5% |
| Amounts payable after more than one year | 17 | €101,656 | €84,200 | -€17,456 | -17.2% |
| Financial debts | 170/4 | €101,656 | €84,200 | -€17,456 | -17.2% |
| Amounts payable within one year | 42/48 | €110,730 | €88,136 | -€22,593 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €20,198 | €17,456 | -€2,742 | -13.6% |
| Financial debts | 43 | €1,114 | €0 | -€1,114 | -100.0% |
| Credit institutions | 430/8 | €1,114 | €0 | -€1,114 | -100.0% |
| Trade debts | 44 | €7,942 | €25,923 | +€17,981 | +226.4% |
| Suppliers | 440/4 | €7,942 | €25,923 | +€17,981 | +226.4% |
| Taxes, remuneration and social security | 45 | €32,546 | €41,067 | +€8,521 | +26.2% |
| Taxes | 450/3 | €21,202 | €37,889 | +€16,687 | +78.7% |
| Remuneration and social security | 454/9 | €11,344 | €3,177 | -€8,167 | -72.0% |
| Other amounts payable | 47/48 | €48,929 | €3,690 | -€45,239 | -92.5% |
| Accrued charges and deferred income | 492/3 | - | €2,871 | +€2,871 | |
| Remuneration, social security and pensions | 62 | €94,937 | €90,073 | -€4,865 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,617 | €38,033 | +€5,416 | +16.6% |
| Other operating charges | 640/8 | €15,901 | €13,136 | -€2,766 | -17.4% |
| Gross operating margin | 9900 | €163,555 | €440,048 | +€276,494 | +169.1% |
| Operating profit (loss) | 9901 | €20,099 | €298,807 | +€278,708 | +1386.7% |
| Financial income | 75/76B | €600 | €523 | -€76 | -12.7% |
| Recurring financial income | 75 | €600 | €523 | -€76 | -12.7% |
| Financial charges | 65/66B | €2,285 | €4,702 | +€2,417 | +105.8% |
| Recurring financial charges | 65 | €2,285 | €4,702 | +€2,417 | +105.8% |
| Profit (loss) for the period before taxes | 9903 | €18,414 | €294,628 | +€276,215 | +1500.0% |
| Income taxes | 67/77 | €13,656 | €104,154 | +€90,498 | +662.7% |
| Profit (loss) for the period | 9904 | €4,758 | €190,475 | +€185,716 | +3903.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,758 | €190,475 | +€185,716 | +3903.0% |
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 9 October 2026 via checked.be.