FORPRO: 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.
What changed
FORPRO
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€22,707
2025 · €34,241-€11,534
Equity
€40,777
2025 · €18,070+€22,707
Cash
€95,392
2025 · €125,158-€29,766
Balance sheet total
€849,276
2025 · €873,397-€24,121
Largest movements
Assets
- Cash -€29,766
down €29,766 (-23.8%), from €125,158 to €95,392
mainly Trade debts (-€102,108) and Investment in fixed assets (net) (-€18,812)
- Tangible fixed assets -€27,224
down €27,224 (-33.3%), from €81,736 to €54,511
of which Plant, machinery and equipment: -€20,220
- Receivables within one year +€10,463
up €10,463 (+27.9%), from €37,444 to €47,907
of which Trade receivables: +€6,354
- Financial fixed assets +€10,000
up €10,000 (+4.4%), from €225,116 to €235,116
of which Affiliated companies: +€10,000
Equity and liabilities
- Trade debts -€102,108
down €102,108 (-17.2%), from €595,144 to €493,036
- Debts after one year +€75,000
new in 2026: €75,000
- Current portion of long-term debt -€17,008
down €17,008 (-32.0%), from €53,200 to €36,192
- Profit (loss) carried forward +€16,707
up €16,707, from -€15,964 to €742
Income statement
- Turnover -€175,864
down €175,864 (-3.1%), from €5.6m to €5.5m
- Goods and materials -€146,161
down €146,161 (-3.1%), from €4.7m to €4.5m
of which Purchases: -€149,925
From the 2025 result to the 2026 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.
Result 2025
€34,241
Turnover
-€175,864
Other operating income
+€2,396
Goods and materials
+€146,161
Services and other goods
-€6,094
Staff costs
+€24,345
Depreciation
-€2,090
Other operating charges
-€1,253
Financial income
-€8
Financial charges
+€2,437
Taxes
-€1,563
Result 2026
€22,707
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€68,946
Investment
-€18,812
Financing
+€57,992
Cash 2025
€125,158
From operations (derived)
-€68,946
Net result for the year
+€22,707
Depreciation
+€36,036
Stocks and contracts
-€5,800
Receivables within one year
-€10,463
Deferred charges and accrued income
-€6,606
Trade debts
-€102,108
Tax, wage and social debts
-€3,484
Accrued charges and deferred income
+€773
Investment (derived)
-€18,812
Investment in fixed assets (net)
-€18,812
Financing
+€57,992
Debts after one year
+€75,000
Current portion of long-term debt
-€17,008
Cash 2026
€95,392
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €873,397 | €849,276 | -€24,121 | -2.8% |
| Fixed assets | 21/28 | €306,851 | €289,627 | -€17,224 | -5.6% |
| Tangible fixed assets | 22/27 | €81,736 | €54,511 | -€27,224 | -33.3% |
| Plant, machinery and equipment | 23 | €53,143 | €32,923 | -€20,220 | -38.0% |
| Furniture and vehicles | 24 | - | €3,656 | +€3,656 | |
| Other tangible fixed assets | 26 | €28,593 | €17,932 | -€10,661 | -37.3% |
| Financial fixed assets | 28 | €225,116 | €235,116 | +€10,000 | +4.4% |
| Affiliated companies | 280/1 | €220,000 | €230,000 | +€10,000 | +4.5% |
| Amounts receivable | 281 | €220,000 | €230,000 | +€10,000 | +4.5% |
| Other financial fixed assets | 284/8 | €5,116 | €5,116 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €5,116 | €5,116 | = | 0.0% |
| Current assets | 29/58 | €566,546 | €559,649 | -€6,897 | -1.2% |
| Stocks and contracts in progress | 3 | €380,310 | €386,110 | +€5,800 | +1.5% |
| Stocks | 30/36 | €380,310 | €386,110 | +€5,800 | +1.5% |
| Goods purchased for resale | 34 | €380,310 | €386,110 | +€5,800 | +1.5% |
| Amounts receivable within one year | 40/41 | €37,444 | €47,907 | +€10,463 | +27.9% |
| Trade receivables | 40 | €19,658 | €26,012 | +€6,354 | +32.3% |
| Other amounts receivable | 41 | €17,785 | €21,894 | +€4,109 | +23.1% |
| Cash at bank and in hand | 54/58 | €125,158 | €95,392 | -€29,766 | -23.8% |
| Deferred charges and accrued income | 490/1 | €23,633 | €30,240 | +€6,606 | +28.0% |
| Total equity and liabilities | 10/49 | €873,397 | €849,276 | -€24,121 | -2.8% |
| Equity | 10/15 | €18,070 | €40,777 | +€22,707 | +125.7% |
| Contributions | 10/11 | €34,034 | €34,034 | = | 0.0% |
| Reserves | 13 | - | €6,000 | +€6,000 | |
| Distributable reserves | 133 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | -€15,964 | €742 | +€16,707 | |
| Amounts payable | 17/49 | €855,327 | €808,499 | -€46,828 | -5.5% |
| Amounts payable after more than one year | 17 | - | €75,000 | +€75,000 | |
| Other amounts payable | 178/9 | - | €75,000 | +€75,000 | |
| Amounts payable within one year | 42/48 | €854,737 | €732,136 | -€122,601 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €53,200 | €36,192 | -€17,008 | -32.0% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €595,144 | €493,036 | -€102,108 | -17.2% |
| Suppliers | 440/4 | €595,144 | €493,036 | -€102,108 | -17.2% |
| Taxes, remuneration and social security | 45 | €81,392 | €77,908 | -€3,484 | -4.3% |
| Taxes | 450/3 | €14 | €180 | +€166 | +1208.2% |
| Remuneration and social security | 454/9 | €81,379 | €77,728 | -€3,650 | -4.5% |
| Accrued charges and deferred income | 492/3 | €590 | €1,363 | +€773 | +130.9% |
| Operating income | 70/76A | €5,645,542 | €5,472,073 | -€173,469 | -3.1% |
| Turnover | 70 | €5,633,198 | €5,457,334 | -€175,864 | -3.1% |
| Other operating income | 74 | €12,344 | €14,739 | +€2,396 | +19.4% |
| Operating charges | 60/66A | €5,587,558 | €5,426,489 | -€161,069 | -2.9% |
| Goods for resale, raw materials and consumables | 60 | €4,695,811 | €4,549,650 | -€146,161 | -3.1% |
| Purchases | 600/8 | €4,705,375 | €4,555,450 | -€149,925 | -3.2% |
| Change in stocks: decrease (increase) | 609 | -€9,564 | -€5,800 | +€3,764 | +39.4% |
| Services and other goods | 61 | €464,420 | €470,514 | +€6,094 | +1.3% |
| Remuneration, social security and pensions | 62 | €379,935 | €355,590 | -€24,345 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,946 | €36,036 | +€2,090 | +6.2% |
| Other operating charges | 640/8 | €13,446 | €14,699 | +€1,253 | +9.3% |
| Operating profit (loss) | 9901 | €57,984 | €45,584 | -€12,399 | -21.4% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Other financial income | 752/9 | €8 | - | -€8 | |
| Financial charges | 65/66B | €23,751 | €21,315 | -€2,437 | -10.3% |
| Recurring financial charges | 65 | €23,751 | €21,315 | -€2,437 | -10.3% |
| Debt charges | 650 | €11,914 | €9,099 | -€2,815 | -23.6% |
| Other financial charges | 652/9 | €11,838 | €12,216 | +€378 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €34,241 | €24,270 | -€9,971 | -29.1% |
| Income taxes | 67/77 | - | €1,563 | +€1,563 | |
| Taxes | 670/3 | - | €16,563 | +€16,563 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €15,000 | +€15,000 | |
| Profit (loss) for the period | 9904 | €34,241 | €22,707 | -€11,534 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,241 | €22,707 | -€11,534 | -33.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.