Fosmatec: 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.
Fosmatec
Largest movements
- Receivables within one year -€55,958
down €55,958 (-35.1%), from €159,272 to €103,314
of which Trade receivables: -€62,445
- Cash -€17,663
down €17,663 (-41.1%), from €43,017 to €25,353
mainly Net result for the year (-€47,847) and Investment in fixed assets (net) (-€15,647)
- Tangible fixed assets -€6,022
down €6,022 (-2.6%), from €229,268 to €223,246
of which Land and buildings: -€7,426
- Reserves -€47,847
down €47,847 (-58.7%), from €81,462 to €33,614
- Debts after one year -€15,608
down €15,608 (-9.5%), from €163,835 to €148,227
- Other debts +€13,031
up €13,031 (+60.2%), from €21,631 to €34,662
- Tax, wage and social debts -€10,682
down €10,682 (-50.9%), from €20,970 to €10,288
of which Taxes: -€8,101
- Trade debts -€8,181
down €8,181 (-16.6%), from €49,174 to €40,993
- Gross operating margin -€54,135
down €54,135 (-38.2%), from €141,745 to €87,611
- Staff costs +€12,211
up €12,211 (+14.5%), from €84,161 to €96,372
- Taxes -€3,403
down €3,403 (-92.7%), from €3,671 to €268
- Depreciation -€2,027
down €2,027 (-8.6%), from €23,696 to €21,669
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 | €435,000 | €359,247 | -€75,753 | -17.4% |
| Fixed assets | 21/28 | €229,268 | €223,246 | -€6,022 | -2.6% |
| Tangible fixed assets | 22/27 | €229,268 | €223,246 | -€6,022 | -2.6% |
| Land and buildings | 22 | €184,760 | €177,334 | -€7,426 | -4.0% |
| Plant, machinery and equipment | 23 | €38,293 | €35,114 | -€3,179 | -8.3% |
| Furniture and vehicles | 24 | €6,215 | €10,798 | +€4,583 | +73.7% |
| Current assets | 29/58 | €205,733 | €136,002 | -€69,731 | -33.9% |
| Amounts receivable within one year | 40/41 | €159,272 | €103,314 | -€55,958 | -35.1% |
| Trade receivables | 40 | €157,925 | €95,481 | -€62,445 | -39.5% |
| Other amounts receivable | 41 | €1,346 | €7,833 | +€6,487 | +482% |
| Cash at bank and in hand | 54/58 | €43,017 | €25,353 | -€17,663 | -41.1% |
| Deferred charges and accrued income | 490/1 | €3,444 | €7,335 | +€3,890 | +113% |
| Total equity and liabilities | 10/49 | €435,000 | €359,247 | -€75,753 | -17.4% |
| Equity | 10/15 | €100,062 | €52,214 | -€47,847 | -47.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,462 | €33,614 | -€47,847 | -58.7% |
| Distributable reserves | 133 | €81,462 | €33,614 | -€47,847 | -58.7% |
| Amounts payable | 17/49 | €334,939 | €307,033 | -€27,905 | -8.3% |
| Amounts payable after more than one year | 17 | €163,835 | €148,227 | -€15,608 | -9.5% |
| Financial debts | 170/4 | €163,835 | €148,227 | -€15,608 | -9.5% |
| Amounts payable within one year | 42/48 | €170,716 | €158,806 | -€11,910 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €28,925 | €24,218 | -€4,706 | -16.3% |
| Financial debts | 43 | €50,017 | €48,645 | -€1,372 | -2.7% |
| Credit institutions | 430/8 | €50,017 | €48,645 | -€1,372 | -2.7% |
| Trade debts | 44 | €49,174 | €40,993 | -€8,181 | -16.6% |
| Suppliers | 440/4 | €49,174 | €40,993 | -€8,181 | -16.6% |
| Taxes, remuneration and social security | 45 | €20,970 | €10,288 | -€10,682 | -50.9% |
| Taxes | 450/3 | €8,101 | €0 | -€8,101 | -100% |
| Remuneration and social security | 454/9 | €12,869 | €10,288 | -€2,581 | -20.1% |
| Other amounts payable | 47/48 | €21,631 | €34,662 | +€13,031 | +60.2% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Remuneration, social security and pensions | 62 | €84,161 | €96,372 | +€12,211 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,696 | €21,669 | -€2,027 | -8.6% |
| Other operating charges | 640/8 | €2,778 | €2,519 | -€259 | -9.3% |
| Gross operating margin | 9900 | €141,745 | €87,611 | -€54,135 | -38.2% |
| Operating profit (loss) | 9901 | €31,111 | -€32,949 | -€64,060 | |
| Financial income | 75/76B | €2 | €9 | +€7 | +341% |
| Recurring financial income | 75 | €2 | €9 | +€7 | +341% |
| Financial charges | 65/66B | €15,865 | €14,638 | -€1,226 | -7.7% |
| Recurring financial charges | 65 | €15,865 | €14,638 | -€1,226 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €15,248 | -€47,579 | -€62,827 | |
| Income taxes | 67/77 | €3,671 | €268 | -€3,403 | -92.7% |
| Profit (loss) for the period | 9904 | €11,576 | -€47,847 | -€59,424 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,576 | -€47,847 | -€59,424 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.