FOOTSTOCK: 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.
FOOTSTOCK
Largest movements
- Stocks and contracts -€8,019
down €8,019 (-17.6%), from €45,468 to €37,449
- Receivables within one year +€7,719
up €7,719 (+17.5%), from €44,055 to €51,774
- Deferred charges and accrued income +€2,478
up €2,478 (+134%), from €1,852 to €4,330
- Tangible fixed assets -€2,278
down €2,278 (-89.0%), from €2,559 to €281
- Cash +€1,303
up €1,303 (+10.9%), from €11,920 to €13,223
mainly Trade debts (+€26,435) and Stocks and contracts (+€8,019)
- Trade debts +€26,435
up €26,435 (+680%), from €3,887 to €30,323
- Debts after one year -€17,000
down €17,000 (-57.9%), from €29,339 to €12,339
- Profit (loss) carried forward -€9,410
down €9,410, from €0 to -€9,410
- Tax, wage and social debts +€3,751
up €3,751 (+14.8%), from €25,286 to €29,037
of which Remuneration and social security: +€1,957
- Reserves -€2,573
down €2,573 (-8.8%), from €29,237 to €26,664
of which Distributable reserves: -€2,573
- Staff costs +€16,818
up €16,818 (+22.4%), from €75,052 to €91,871
- Gross operating margin +€3,258
up €3,258 (+4.4%), from €74,081 to €77,339
- Financial income -€2,049
down €2,049 (-23.2%), from €8,850 to €6,801
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 | €106,350 | €107,553 | +€1,203 | +1.1% |
| Fixed assets | 21/28 | €3,054 | €777 | -€2,278 | -74.6% |
| Tangible fixed assets | 22/27 | €2,559 | €281 | -€2,278 | -89.0% |
| Furniture and vehicles | 24 | €2,559 | €281 | -€2,278 | -89.0% |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €103,295 | €106,776 | +€3,481 | +3.4% |
| Stocks and contracts in progress | 3 | €45,468 | €37,449 | -€8,019 | -17.6% |
| Stocks | 30/36 | €45,468 | €37,449 | -€8,019 | -17.6% |
| Amounts receivable within one year | 40/41 | €44,055 | €51,774 | +€7,719 | +17.5% |
| Trade receivables | 40 | €44,055 | €51,774 | +€7,719 | +17.5% |
| Cash at bank and in hand | 54/58 | €11,920 | €13,223 | +€1,303 | +10.9% |
| Deferred charges and accrued income | 490/1 | €1,852 | €4,330 | +€2,478 | +134% |
| Total equity and liabilities | 10/49 | €106,350 | €107,553 | +€1,203 | +1.1% |
| Equity | 10/15 | €47,837 | €35,854 | -€11,983 | -25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,237 | €26,664 | -€2,573 | -8.8% |
| Tax-exempt reserves | 132 | €24,804 | €24,804 | = | 0.0% |
| Distributable reserves | 133 | €4,433 | €1,860 | -€2,573 | -58.0% |
| Profit (loss) carried forward | 14 | €0 | -€9,410 | -€9,410 | |
| Amounts payable | 17/49 | €58,512 | €71,699 | +€13,186 | +22.5% |
| Amounts payable after more than one year | 17 | €29,339 | €12,339 | -€17,000 | -57.9% |
| Financial debts | 170/4 | €29,339 | €12,339 | -€17,000 | -57.9% |
| Amounts payable within one year | 42/48 | €29,173 | €59,360 | +€30,186 | +103% |
| Trade debts | 44 | €3,887 | €30,323 | +€26,435 | +680% |
| Suppliers | 440/4 | €3,887 | €30,323 | +€26,435 | +680% |
| Taxes, remuneration and social security | 45 | €25,286 | €29,037 | +€3,751 | +14.8% |
| Taxes | 450/3 | €6,192 | €7,986 | +€1,794 | +29.0% |
| Remuneration and social security | 454/9 | €19,094 | €21,051 | +€1,957 | +10.2% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €75,052 | €91,871 | +€16,818 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,339 | €2,278 | -€62 | -2.6% |
| Other operating charges | 640/8 | €1,017 | €1,058 | +€41 | +4.0% |
| Gross operating margin | 9900 | €74,081 | €77,339 | +€3,258 | +4.4% |
| Operating profit (loss) | 9901 | -€4,328 | -€17,867 | -€13,539 | -313% |
| Financial income | 75/76B | €8,850 | €6,801 | -€2,049 | -23.2% |
| Recurring financial income | 75 | €8,850 | €6,801 | -€2,049 | -23.2% |
| Financial charges | 65/66B | €1,347 | €717 | -€629 | -46.7% |
| Recurring financial charges | 65 | €1,347 | €717 | -€629 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €3,175 | -€11,784 | -€14,959 | |
| Income taxes | 67/77 | €194 | €199 | +€5 | +2.8% |
| Profit (loss) for the period | 9904 | €2,982 | -€11,983 | -€14,965 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,982 | -€11,983 | -€14,965 |
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 21 October 2026 via checked.be.