FORESIGHT en CO: 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.
FORESIGHT en CO
Largest movements
- Receivables within one year +€37,680
up €37,680 (+24.2%), from €155,387 to €193,068
of which Trade receivables: +€34,301
- Cash -€24,211
down €24,211 (-56.1%), from €43,170 to €18,959
mainly Receivables within one year (-€37,680) and Trade debts (-€8,542)
- Stocks and contracts +€7,769
up €7,769 (+3.7%), from €209,592 to €217,361
- Reserves +€14,157
up €14,157 (+4.0%), from €353,992 to €368,148
- Tax, wage and social debts +€11,850
up €11,850 (+94.4%), from €12,550 to €24,400
- Trade debts -€8,542
down €8,542 (-14.5%), from €58,874 to €50,332
- Gross operating margin -€114,800
down €114,800 (-74.9%), from €153,301 to €38,501
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 | €715,624 | €733,423 | +€17,799 | +2.5% |
| Fixed assets | 21/28 | €307,459 | €304,023 | -€3,436 | -1.1% |
| Tangible fixed assets | 22/27 | €305,079 | €301,644 | -€3,436 | -1.1% |
| Land and buildings | 22 | €305,079 | €301,644 | -€3,436 | -1.1% |
| Financial fixed assets | 28 | €2,380 | €2,380 | = | 0.0% |
| Current assets | 29/58 | €408,165 | €429,400 | +€21,234 | +5.2% |
| Stocks and contracts in progress | 3 | €209,592 | €217,361 | +€7,769 | +3.7% |
| Stocks | 30/36 | €209,592 | €217,361 | +€7,769 | +3.7% |
| Amounts receivable within one year | 40/41 | €155,387 | €193,068 | +€37,680 | +24.2% |
| Trade receivables | 40 | €146,679 | €180,980 | +€34,301 | +23.4% |
| Other amounts receivable | 41 | €8,708 | €12,088 | +€3,379 | +38.8% |
| Cash at bank and in hand | 54/58 | €43,170 | €18,959 | -€24,211 | -56.1% |
| Deferred charges and accrued income | 490/1 | €16 | €12 | -€4 | -25.7% |
| Total equity and liabilities | 10/49 | €715,624 | €733,423 | +€17,799 | +2.5% |
| Equity | 10/15 | €643,437 | €657,594 | +€14,157 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €270,845 | €270,845 | = | 0.0% |
| Reserves | 13 | €353,992 | €368,148 | +€14,157 | +4.0% |
| Distributable reserves | 133 | €353,992 | €368,148 | +€14,157 | +4.0% |
| Amounts payable | 17/49 | €72,187 | €75,829 | +€3,642 | +5.0% |
| Amounts payable within one year | 42/48 | €72,187 | €75,679 | +€3,492 | +4.8% |
| Trade debts | 44 | €58,874 | €50,332 | -€8,542 | -14.5% |
| Suppliers | 440/4 | €58,874 | €50,332 | -€8,542 | -14.5% |
| Taxes, remuneration and social security | 45 | €12,550 | €24,400 | +€11,850 | +94.4% |
| Taxes | 450/3 | €12,550 | €24,400 | +€11,850 | +94.4% |
| Other amounts payable | 47/48 | €763 | €947 | +€184 | +24.2% |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Non-recurring operating income | 76A | €3,864 | - | -€3,864 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,436 | €3,436 | = | 0.0% |
| Other operating charges | 640/8 | €3,762 | €2,771 | -€990 | -26.3% |
| Gross operating margin | 9900 | €153,301 | €38,501 | -€114,800 | -74.9% |
| Operating profit (loss) | 9901 | €146,104 | €32,294 | -€113,810 | -77.9% |
| Financial income | 75/76B | €245 | €358 | +€113 | +46.0% |
| Recurring financial income | 75 | €245 | €358 | +€113 | +46.0% |
| Financial charges | 65/66B | €6,092 | €6,783 | +€691 | +11.3% |
| Recurring financial charges | 65 | €6,092 | €6,783 | +€691 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €140,258 | €25,869 | -€114,388 | -81.6% |
| Income taxes | 67/77 | €11,549 | €11,713 | +€163 | +1.4% |
| Profit (loss) for the period | 9904 | €128,708 | €14,157 | -€114,552 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €128,708 | €14,157 | -€114,552 | -89.0% |
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 21 October 2026 via checked.be.