FOSS BENELUX: 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.
FOSS BENELUX
Largest movements
- Stocks and contracts -€196,102
down €196,102 (-75.9%), from €258,373 to €62,271
- Receivables within one year +€107,501
up €107,501 (+13.9%), from €775,241 to €882,742
of which Other amounts receivable: +€126,936
- Other debts -€96,452
down €96,452 (-62.2%), from €155,140 to €58,688
- Tax, wage and social debts +€13,386
up €13,386 (+7.5%), from €179,529 to €192,915
of which Remuneration and social security: +€41,145
- Trade debts -€12,617
down €12,617 (-4.2%), from €298,133 to €285,516
- Turnover +€246,454
up €246,454 (+8.8%), from €2.8m to €3.1m
- Purchases and services +€175,337
up €175,337 (+8.0%), from €2.2m to €2.4m
- Staff costs +€96,923
up €96,923 (+19.8%), from €490,490 to €587,413
- Gross operating margin +€44,902
up €44,902 (+6.7%), from €668,642 to €713,544
- Taxes +€32,486
up €32,486 (+87.2%), from €37,263 to €69,749
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,044,443 | €958,720 | -€85,723 | -8.2% |
| Current assets | 29/58 | €1,044,443 | €958,720 | -€85,723 | -8.2% |
| Stocks and contracts in progress | 3 | €258,373 | €62,271 | -€196,102 | -75.9% |
| Stocks | 30/36 | €258,373 | €62,271 | -€196,102 | -75.9% |
| Amounts receivable within one year | 40/41 | €775,241 | €882,742 | +€107,501 | +13.9% |
| Trade receivables | 40 | €674,497 | €655,064 | -€19,433 | -2.9% |
| Other amounts receivable | 41 | €100,743 | €227,679 | +€126,936 | +126% |
| Current investments | 50/53 | €10,040 | €10,040 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €790 | €3,666 | +€2,876 | +364% |
| Total equity and liabilities | 10/49 | €1,044,443 | €958,720 | -€85,723 | -8.2% |
| Equity | 10/15 | €279,721 | €279,721 | = | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €211,521 | €211,521 | = | 0.0% |
| Amounts payable | 17/49 | €764,722 | €678,998 | -€85,724 | -11.2% |
| Amounts payable within one year | 42/48 | €632,802 | €537,119 | -€95,683 | -15.1% |
| Trade debts | 44 | €298,133 | €285,516 | -€12,617 | -4.2% |
| Suppliers | 440/4 | €298,133 | €285,516 | -€12,617 | -4.2% |
| Taxes, remuneration and social security | 45 | €179,529 | €192,915 | +€13,386 | +7.5% |
| Taxes | 450/3 | €27,758 | - | -€27,758 | |
| Remuneration and social security | 454/9 | €151,770 | €192,915 | +€41,145 | +27.1% |
| Other amounts payable | 47/48 | €155,140 | €58,688 | -€96,452 | -62.2% |
| Accrued charges and deferred income | 492/3 | €131,920 | €141,879 | +€9,959 | +7.5% |
| Turnover | 70 | €2,816,151 | €3,062,605 | +€246,454 | +8.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,188,706 | €2,364,043 | +€175,337 | +8.0% |
| Remuneration, social security and pensions | 62 | €490,490 | €587,413 | +€96,923 | +19.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,641 | €4,070 | +€9,711 | |
| Gross operating margin | 9900 | €668,642 | €713,544 | +€44,902 | +6.7% |
| Operating profit (loss) | 9901 | €183,792 | €122,061 | -€61,731 | -33.6% |
| Financial income | 75/76B | €10,701 | €8,594 | -€2,107 | -19.7% |
| Recurring financial income | 75 | €10,701 | €8,594 | -€2,107 | -19.7% |
| Financial charges | 65/66B | €2,090 | €2,218 | +€128 | +6.1% |
| Recurring financial charges | 65 | €2,090 | €2,218 | +€128 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €192,404 | €128,437 | -€63,967 | -33.2% |
| Income taxes | 67/77 | €37,263 | €69,749 | +€32,486 | +87.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.