Foqus: 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.
Foqus
Largest movements
- Cash -€26,706
down €26,706 (-20.2%), from €132,063 to €105,357
mainly Other debts (-€31,701) and Receivables within one year (-€17,129)
- Receivables within one year +€17,129
up €17,129 (+353%), from €4,847 to €21,977
of which Trade receivables: +€21,938
- Other debts -€31,701
down €31,701 (-21.0%), from €151,302 to €119,601
- Profit (loss) carried forward +€21,126
up €21,126 (+62.9%), from -€33,590 to -€12,464
- Reserves -€1,860
down €1,860 (-100%), from €1,860 to €0
- Tax, wage and social debts +€1,735
up €1,735 (+91.5%), from €1,896 to €3,630
- Gross operating margin +€43,397
up €43,397, from -€22,009 to €21,388
- Depreciation -€461
down €461 (-25.6%), from €1,802 to €1,341
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 | €141,119 | €131,449 | -€9,671 | -6.9% |
| Fixed assets | 21/28 | €3,377 | €3,194 | -€183 | -5.4% |
| Tangible fixed assets | 22/27 | €2,719 | €2,536 | -€183 | -6.7% |
| Furniture and vehicles | 24 | €995 | €999 | +€4 | +0.4% |
| Other tangible fixed assets | 26 | €1,724 | €1,537 | -€187 | -10.9% |
| Financial fixed assets | 28 | €658 | €658 | = | 0.0% |
| Current assets | 29/58 | €137,742 | €128,255 | -€9,487 | -6.9% |
| Amounts receivable within one year | 40/41 | €4,847 | €21,977 | +€17,129 | +353% |
| Trade receivables | 40 | - | €21,938 | +€21,938 | |
| Other amounts receivable | 41 | €4,847 | €38 | -€4,809 | -99.2% |
| Cash at bank and in hand | 54/58 | €132,063 | €105,357 | -€26,706 | -20.2% |
| Deferred charges and accrued income | 490/1 | €832 | €922 | +€90 | +10.8% |
| Total equity and liabilities | 10/49 | €141,119 | €131,449 | -€9,671 | -6.9% |
| Equity | 10/15 | -€13,130 | €6,136 | +€19,266 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €1,860 | €0 | -€1,860 | -100% |
| Profit (loss) carried forward | 14 | -€33,590 | -€12,464 | +€21,126 | +62.9% |
| Amounts payable | 17/49 | €154,249 | €125,313 | -€28,936 | -18.8% |
| Amounts payable within one year | 42/48 | €154,249 | €125,313 | -€28,936 | -18.8% |
| Financial debts | 43 | €147 | €47 | -€100 | -68.2% |
| Other loans | 439 | €147 | €47 | -€100 | -68.2% |
| Trade debts | 44 | €905 | €2,035 | +€1,130 | +125% |
| Suppliers | 440/4 | €905 | €2,035 | +€1,130 | +125% |
| Taxes, remuneration and social security | 45 | €1,896 | €3,630 | +€1,735 | +91.5% |
| Taxes | 450/3 | €1,896 | €3,630 | +€1,735 | +91.5% |
| Other amounts payable | 47/48 | €151,302 | €119,601 | -€31,701 | -21.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,802 | €1,341 | -€461 | -25.6% |
| Other operating charges | 640/8 | €564 | €515 | -€49 | -8.7% |
| Non-recurring operating charges | 66A | €79 | €0 | -€79 | -100% |
| Gross operating margin | 9900 | -€22,009 | €21,388 | +€43,397 | |
| Operating profit (loss) | 9901 | -€24,454 | €19,532 | +€43,987 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €113 | €92 | -€22 | -19.0% |
| Recurring financial charges | 65 | €113 | €92 | -€22 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,567 | €19,441 | +€44,008 | |
| Income taxes | 67/77 | €153 | €175 | +€22 | +14.5% |
| Profit (loss) for the period | 9904 | -€24,720 | €19,266 | +€43,986 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,720 | €19,266 | +€43,986 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.