FOOVI: 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.
FOOVI
Largest movements
- Receivables within one year +€6,443
up €6,443 (+11.9%), from €53,925 to €60,368
of which Other amounts receivable: +€17,316
- Cash +€1,819
up €1,819 (+116%), from €1,575 to €3,394
mainly Net result for the year (+€10,124) and Trade debts (+€4,823)
- Tangible fixed assets -€739
down €739 (-7.0%), from €10,507 to €9,768
of which Furniture and vehicles: -€456
- Reserves +€10,120
up €10,120 (+544%), from €1,860 to €11,980
of which Distributable reserves: +€11,980
- Trade debts +€4,823
up €4,823 (+183%), from €2,631 to €7,454
- Current portion of long-term debt -€4,784
no longer reported in 2025 (was €4,784)
- Tax, wage and social debts -€2,640
down €2,640 (-21.8%), from €12,105 to €9,465
of which Taxes: -€1,955
- Gross operating margin +€4,769
up €4,769 (+37.9%), from €12,586 to €17,355
- Depreciation -€3,892
down €3,892 (-84.0%), from €4,631 to €739
- Taxes +€3,201
up €3,201 (+67.7%), from €4,727 to €7,928
- Financial income +€328
up €328 (+18.7%), from €1,757 to €2,085
- Financial charges -€178
down €178 (-47.6%), from €373 to €195
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 | €66,007 | €73,530 | +€7,523 | +11.4% |
| Fixed assets | 21/28 | €10,507 | €9,768 | -€739 | -7.0% |
| Tangible fixed assets | 22/27 | €10,507 | €9,768 | -€739 | -7.0% |
| Land and buildings | 22 | €9,986 | €9,703 | -€283 | -2.8% |
| Furniture and vehicles | 24 | €521 | €65 | -€456 | -87.5% |
| Current assets | 29/58 | €55,500 | €63,762 | +€8,262 | +14.9% |
| Amounts receivable within one year | 40/41 | €53,925 | €60,368 | +€6,443 | +11.9% |
| Trade receivables | 40 | €28,553 | €17,680 | -€10,873 | -38.1% |
| Other amounts receivable | 41 | €25,372 | €42,688 | +€17,316 | +68.2% |
| Cash at bank and in hand | 54/58 | €1,575 | €3,394 | +€1,819 | +116% |
| Total equity and liabilities | 10/49 | €66,007 | €73,530 | +€7,523 | +11.4% |
| Equity | 10/15 | €46,487 | €56,611 | +€10,124 | +21.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €11,980 | +€10,120 | +544% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €11,980 | +€11,980 | |
| Profit (loss) carried forward | 14 | €38,427 | €38,431 | +€4 | 0.0% |
| Amounts payable | 17/49 | €19,520 | €16,919 | -€2,601 | -13.3% |
| Amounts payable within one year | 42/48 | €19,520 | €16,919 | -€2,601 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €4,784 | - | -€4,784 | |
| Trade debts | 44 | €2,631 | €7,454 | +€4,823 | +183% |
| Suppliers | 440/4 | €2,631 | €7,454 | +€4,823 | +183% |
| Taxes, remuneration and social security | 45 | €12,105 | €9,465 | -€2,640 | -21.8% |
| Taxes | 450/3 | €11,420 | €9,465 | -€1,955 | -17.1% |
| Remuneration and social security | 454/9 | €685 | - | -€685 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,631 | €739 | -€3,892 | -84.0% |
| Other operating charges | 640/8 | €336 | €453 | +€117 | +34.8% |
| Gross operating margin | 9900 | €12,586 | €17,355 | +€4,769 | +37.9% |
| Operating profit (loss) | 9901 | €7,619 | €16,162 | +€8,543 | +112% |
| Financial income | 75/76B | €1,757 | €2,085 | +€328 | +18.7% |
| Recurring financial income | 75 | €1,757 | €2,085 | +€328 | +18.7% |
| Financial charges | 65/66B | €373 | €195 | -€178 | -47.6% |
| Recurring financial charges | 65 | €373 | €195 | -€178 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €9,003 | €18,052 | +€9,049 | +101% |
| Income taxes | 67/77 | €4,727 | €7,928 | +€3,201 | +67.7% |
| Profit (loss) for the period | 9904 | €4,276 | €10,124 | +€5,848 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €4,276 | €10,124 | +€5,848 | +137% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.