FOPA GYNECO: 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.
FOPA GYNECO
Largest movements
- Receivables within one year +€40,046
up €40,046 (+1,283%), from €3,122 to €43,168
of which Trade receivables: +€43,168
- Tangible fixed assets +€28,392
up €28,392 (+2,192%), from €1,295 to €29,687
- Cash -€26,978
down €26,978 (-78.5%), from €34,370 to €7,392
mainly Receivables within one year (-€40,046) and Investment in fixed assets (net) (-€35,401)
- Profit (loss) carried forward +€20,949
up €20,949 (+97.3%), from €21,529 to €42,478
- Debts after one year +€9,301
new in 2025: €9,301
- Tax, wage and social debts +€8,517
up €8,517 (+156%), from €5,449 to €13,966
- Accrued charges and deferred income -€8,000
no longer reported in 2025 (was €8,000)
- Current portion of long-term debt +€6,728
new in 2025: €6,728
- Gross operating margin +€5,676
up €5,676 (+18.3%), from €30,990 to €36,666
- Depreciation +€5,152
up €5,152 (+202%), from €2,548 to €7,700
- Taxes +€1,068
up €1,068 (+19.6%), from €5,449 to €6,517
- Other operating charges +€915
new in 2025: €915
- Financial charges +€528
up €528 (+926%), from €57 to €585
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 | €39,478 | €80,247 | +€40,769 | +103% |
| Formation expenses | 20 | €691 | - | -€691 | |
| Fixed assets | 21/28 | €1,295 | €29,687 | +€28,392 | +2,192% |
| Tangible fixed assets | 22/27 | €1,295 | €29,687 | +€28,392 | +2,192% |
| Furniture and vehicles | 24 | €1,295 | €29,687 | +€28,392 | +2,192% |
| Current assets | 29/58 | €37,492 | €50,560 | +€13,068 | +34.9% |
| Amounts receivable within one year | 40/41 | €3,122 | €43,168 | +€40,046 | +1,283% |
| Trade receivables | 40 | - | €43,168 | +€43,168 | |
| Other amounts receivable | 41 | €3,122 | - | -€3,122 | |
| Cash at bank and in hand | 54/58 | €34,370 | €7,392 | -€26,978 | -78.5% |
| Total equity and liabilities | 10/49 | €39,478 | €80,247 | +€40,769 | +103% |
| Equity | 10/15 | €24,529 | €45,478 | +€20,949 | +85.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,529 | €42,478 | +€20,949 | +97.3% |
| Amounts payable | 17/49 | €14,949 | €34,769 | +€19,820 | +133% |
| Amounts payable after more than one year | 17 | - | €9,301 | +€9,301 | |
| Financial debts | 170/4 | - | €9,301 | +€9,301 | |
| Amounts payable within one year | 42/48 | €6,949 | €25,468 | +€18,519 | +266% |
| Current portion of amounts payable after more than one year | 42 | - | €6,728 | +€6,728 | |
| Trade debts | 44 | - | €460 | +€460 | |
| Suppliers | 440/4 | - | €460 | +€460 | |
| Taxes, remuneration and social security | 45 | €5,449 | €13,966 | +€8,517 | +156% |
| Taxes | 450/3 | €5,449 | €13,966 | +€8,517 | +156% |
| Other amounts payable | 47/48 | €1,500 | €4,314 | +€2,814 | +188% |
| Accrued charges and deferred income | 492/3 | €8,000 | - | -€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,548 | €7,700 | +€5,152 | +202% |
| Other operating charges | 640/8 | - | €915 | +€915 | |
| Gross operating margin | 9900 | €30,990 | €36,666 | +€5,676 | +18.3% |
| Operating profit (loss) | 9901 | €28,442 | €28,051 | -€391 | -1.4% |
| Financial income | 75/76B | €93 | - | -€93 | |
| Recurring financial income | 75 | €93 | - | -€93 | |
| Financial charges | 65/66B | €57 | €585 | +€528 | +926% |
| Recurring financial charges | 65 | €57 | €585 | +€528 | +926% |
| Profit (loss) for the period before taxes | 9903 | €28,478 | €27,466 | -€1,012 | -3.6% |
| Income taxes | 67/77 | €5,449 | €6,517 | +€1,068 | +19.6% |
| Profit (loss) for the period | 9904 | €23,029 | €20,949 | -€2,080 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,029 | €20,949 | -€2,080 | -9.0% |
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 26 October 2026 via checked.be.