FORUS4: 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.
FORUS4
Largest movements
- Deferred charges and accrued income +€39,742
up €39,742 (+15.2%), from €261,917 to €301,659
- Receivables within one year -€16,648
down €16,648 (-2.3%), from €730,253 to €713,605
- Profit (loss) carried forward +€23,810
up €23,810 (+2.5%), from €947,809 to €971,619
- Financial income -€7,481
down €7,481 (-15.8%), from €47,224 to €39,742
- Gross operating margin +€2,192
up €2,192, from -€2,192 to €0
- Taxes +€2,143
up €2,143 (+16.8%), from €12,727 to €14,869
- Financial charges -€646
down €646 (-90.9%), from €711 to €65
- Other operating charges +€35
up €35 (+3.6%), from €964 to €998
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 | €992,242 | €1,015,378 | +€23,136 | +2.3% |
| Current assets | 29/58 | €992,242 | €1,015,378 | +€23,136 | +2.3% |
| Amounts receivable within one year | 40/41 | €730,253 | €713,605 | -€16,648 | -2.3% |
| Other amounts receivable | 41 | €730,253 | €713,605 | -€16,648 | -2.3% |
| Cash at bank and in hand | 54/58 | €72 | €114 | +€42 | +57.5% |
| Deferred charges and accrued income | 490/1 | €261,917 | €301,659 | +€39,742 | +15.2% |
| Total equity and liabilities | 10/49 | €992,242 | €1,015,378 | +€23,136 | +2.3% |
| Equity | 10/15 | €968,269 | €992,079 | +€23,810 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €947,809 | €971,619 | +€23,810 | +2.5% |
| Amounts payable | 17/49 | €23,973 | €23,299 | -€674 | -2.8% |
| Amounts payable within one year | 42/48 | €23,025 | €23,299 | +€274 | +1.2% |
| Trade debts | 44 | €184 | €184 | = | 0.0% |
| Suppliers | 440/4 | €184 | €184 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €21,540 | €21,815 | +€274 | +1.3% |
| Taxes | 450/3 | €21,540 | €21,815 | +€274 | +1.3% |
| Other amounts payable | 47/48 | €1,301 | €1,301 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €948 | - | -€948 | |
| Other operating charges | 640/8 | €964 | €998 | +€35 | +3.6% |
| Gross operating margin | 9900 | -€2,192 | €0 | +€2,192 | |
| Operating profit (loss) | 9901 | -€3,156 | -€998 | +€2,158 | +68.4% |
| Financial income | 75/76B | €47,224 | €39,742 | -€7,481 | -15.8% |
| Recurring financial income | 75 | €47,224 | €39,742 | -€7,481 | -15.8% |
| Financial charges | 65/66B | €711 | €65 | -€646 | -90.9% |
| Recurring financial charges | 65 | €711 | €65 | -€646 | -90.9% |
| Profit (loss) for the period before taxes | 9903 | €43,356 | €38,679 | -€4,678 | -10.8% |
| Income taxes | 67/77 | €12,727 | €14,869 | +€2,143 | +16.8% |
| Profit (loss) for the period | 9904 | €30,630 | €23,810 | -€6,820 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,630 | €23,810 | -€6,820 | -22.3% |
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 28 September 2026 via checked.be.