FORPUS: 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.
FORPUS
Largest movements
- Tangible fixed assets -€4,501
down €4,501 (-14.1%), from €31,862 to €27,362
- Cash +€3,919
up €3,919 (+25.1%), from €15,607 to €19,526
mainly Depreciation (+€4,501) and Net result for the year (+€3,214)
- Receivables within one year +€3,511
up €3,511 (+31.5%), from €11,156 to €14,668
- Reserves +€3,214
up €3,214 (+6.6%), from €48,764 to €51,978
of which Distributable reserves: +€3,214
- Gross operating margin -€695
down €695 (-5.7%), from €12,158 to €11,463
- Taxes -€254
down €254 (-13.2%), from €1,924 to €1,670
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 | €70,626 | €73,555 | +€2,929 | +4.1% |
| Fixed assets | 21/28 | €31,862 | €27,362 | -€4,501 | -14.1% |
| Tangible fixed assets | 22/27 | €31,862 | €27,362 | -€4,501 | -14.1% |
| Land and buildings | 22 | €31,862 | €27,362 | -€4,501 | -14.1% |
| Current assets | 29/58 | €38,763 | €46,194 | +€7,430 | +19.2% |
| Amounts receivable after more than one year | 29 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 291 | €12,000 | €12,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,156 | €14,668 | +€3,511 | +31.5% |
| Other amounts receivable | 41 | €11,156 | €14,668 | +€3,511 | +31.5% |
| Cash at bank and in hand | 54/58 | €15,607 | €19,526 | +€3,919 | +25.1% |
| Total equity and liabilities | 10/49 | €70,626 | €73,555 | +€2,929 | +4.1% |
| Equity | 10/15 | €67,314 | €70,528 | +€3,214 | +4.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €48,764 | €51,978 | +€3,214 | +6.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €48,764 | €51,978 | +€3,214 | +6.6% |
| Amounts payable | 17/49 | €3,312 | €3,027 | -€285 | -8.6% |
| Amounts payable within one year | 42/48 | €3,312 | €2,527 | -€785 | -23.7% |
| Trade debts | 44 | €531 | €0 | -€531 | -100.0% |
| Suppliers | 440/4 | €531 | €0 | -€531 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,924 | €1,670 | -€254 | -13.2% |
| Taxes | 450/3 | €1,924 | €1,670 | -€254 | -13.2% |
| Other amounts payable | 47/48 | €857 | €857 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,501 | €4,501 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,932 | €1,997 | +€65 | +3.4% |
| Gross operating margin | 9900 | €12,158 | €11,463 | -€695 | -5.7% |
| Operating profit (loss) | 9901 | €5,725 | €4,965 | -€760 | -13.3% |
| Financial charges | 65/66B | €45 | €81 | +€36 | +80.6% |
| Recurring financial charges | 65 | €45 | €81 | +€36 | +80.6% |
| Profit (loss) for the period before taxes | 9903 | €5,680 | €4,884 | -€796 | -14.0% |
| Income taxes | 67/77 | €1,924 | €1,670 | -€254 | -13.2% |
| Profit (loss) for the period | 9904 | €3,757 | €3,214 | -€542 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,757 | €3,214 | -€542 | -14.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.