FORESMA: what changed
Two fiscal 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.
FORESMA
Largest movements
- Tangible fixed assets +€9,866
up €9,866 (+60.1%), from €16,422 to €26,287
of which Furniture and vehicles: +€5,796
- Financial fixed assets -€8,640
no longer reported in 2025 (was €8,640)
- Cash -€3,835
down €3,835 (-29.4%), from €13,026 to €9,192
mainly Other debts (-€69,095) and Trade debts (-€13,667)
- Stocks and contracts -€2,001
down €2,001 (-25.4%), from €7,875 to €5,874
- Other debts -€69,095
no longer reported in 2025 (was €69,095)
- Tax, wage and social debts +€59,862
new in 2025: €59,862
of which Remuneration and social security: +€38,020
- Profit (loss) carried forward +€20,106
up €20,106 (+30.6%), from -€65,674 to -€45,569
- Trade debts -€13,667
down €13,667 (-60.1%), from €22,754 to €9,087
of which Bills of exchange payable: -€22,754
- Accrued charges and deferred income -€1,678
no longer reported in 2025 (was €1,678)
- Gross operating margin +€161,975
up €161,975 (+91.4%), from €177,160 to €339,135
- Other operating charges +€106,214
new in 2025: €106,214
- Staff costs +€51,181
up €51,181 (+33.1%), from €154,584 to €205,764
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.
Cash bridge derived
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 | €46,853 | €42,381 | -€4,472 | -9.5% |
| Fixed assets | 21/28 | €25,062 | €26,287 | +€1,226 | +4.9% |
| Tangible fixed assets | 22/27 | €16,422 | €26,287 | +€9,866 | +60.1% |
| Plant, machinery and equipment | 23 | €8,725 | €12,794 | +€4,070 | +46.6% |
| Furniture and vehicles | 24 | €7,697 | €13,493 | +€5,796 | +75.3% |
| Financial fixed assets | 28 | €8,640 | - | -€8,640 | |
| Current assets | 29/58 | €21,791 | €16,093 | -€5,698 | -26.1% |
| Stocks and contracts in progress | 3 | €7,875 | €5,874 | -€2,001 | -25.4% |
| Stocks | 30/36 | €7,875 | €5,874 | -€2,001 | -25.4% |
| Cash at bank and in hand | 54/58 | €13,026 | €9,192 | -€3,835 | -29.4% |
| Deferred charges and accrued income | 490/1 | €890 | €1,028 | +€137 | +15.4% |
| Total equity and liabilities | 10/49 | €46,853 | €42,381 | -€4,472 | -9.5% |
| Equity | 10/15 | -€46,674 | -€26,569 | +€20,106 | +43.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | - | €19,000 | +€19,000 | |
| Issued capital | 100 | - | €19,000 | +€19,000 | |
| Profit (loss) carried forward | 14 | -€65,674 | -€45,569 | +€20,106 | +30.6% |
| Amounts payable | 17/49 | €93,527 | €68,949 | -€24,578 | -26.3% |
| Amounts payable within one year | 42/48 | €91,849 | €68,949 | -€22,900 | -24.9% |
| Trade debts | 44 | €22,754 | €9,087 | -€13,667 | -60.1% |
| Suppliers | 440/4 | - | €9,087 | +€9,087 | |
| Bills of exchange payable | 441 | €22,754 | - | -€22,754 | |
| Taxes, remuneration and social security | 45 | - | €59,862 | +€59,862 | |
| Taxes | 450/3 | - | €21,842 | +€21,842 | |
| Remuneration and social security | 454/9 | - | €38,020 | +€38,020 | |
| Other amounts payable | 47/48 | €69,095 | - | -€69,095 | |
| Accrued charges and deferred income | 492/3 | €1,678 | - | -€1,678 | |
| Remuneration, social security and pensions | 62 | €154,584 | €205,764 | +€51,181 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,817 | €6,254 | +€2,437 | +63.8% |
| Other operating charges | 640/8 | - | €106,214 | +€106,214 | |
| Gross operating margin | 9900 | €177,160 | €339,135 | +€161,975 | +91.4% |
| Operating profit (loss) | 9901 | €18,759 | €20,902 | +€2,143 | +11.4% |
| Financial income | 75/76B | €297 | €191 | -€106 | -35.7% |
| Recurring financial income | 75 | €297 | €191 | -€106 | -35.7% |
| Financial charges | 65/66B | €1,824 | €987 | -€837 | -45.9% |
| Recurring financial charges | 65 | €1,824 | €987 | -€837 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €17,232 | €20,106 | +€2,874 | +16.7% |
| Profit (loss) for the period | 9904 | €17,232 | €20,106 | +€2,874 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,232 | €20,106 | +€2,874 | +16.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.