FOSS4EU: 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.
FOSS4EU
Largest movements
- Cash -€27,694
down €27,694 (-13.2%), from €209,982 to €182,288
mainly Tax, wage and social debts (-€13,588) and Receivables within one year (-€8,033)
- Receivables within one year +€8,033
up €8,033 (+150.2%), from €5,349 to €13,382
of which Other amounts receivable: +€8,503
- Tax, wage and social debts -€13,588
down €13,588 (-35.0%), from €38,857 to €25,269
- Trade debts -€4,022
down €4,022 (-94.0%), from €4,281 to €258
- Profit (loss) carried forward -€3,528
new in 2024: -€3,528
- Gross operating margin -€80,258
down €80,258, from €76,556 to -€3,701
- Taxes -€25,659
down €25,659, from €25,339 to -€320
- Financial income +€2,852
up €2,852 (+1766.9%), from €161 to €3,014
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,946 | €195,808 | -€21,138 | -9.7% |
| Fixed assets | 21/28 | €1,491 | €113 | -€1,378 | -92.4% |
| Tangible fixed assets | 22/27 | €1,436 | €58 | -€1,378 | -95.9% |
| Furniture and vehicles | 24 | €1,436 | €58 | -€1,378 | -95.9% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €215,455 | €195,695 | -€19,760 | -9.2% |
| Amounts receivable within one year | 40/41 | €5,349 | €13,382 | +€8,033 | +150.2% |
| Trade receivables | 40 | €618 | €148 | -€470 | -76.0% |
| Other amounts receivable | 41 | €4,731 | €13,234 | +€8,503 | +179.7% |
| Cash at bank and in hand | 54/58 | €209,982 | €182,288 | -€27,694 | -13.2% |
| Deferred charges and accrued income | 490/1 | €124 | €24 | -€100 | -80.5% |
| Total equity and liabilities | 10/49 | €216,946 | €195,808 | -€21,138 | -9.7% |
| Equity | 10/15 | €173,809 | €170,281 | -€3,528 | -2.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €170,809 | €170,809 | = | 0.0% |
| Distributable reserves | 133 | €170,809 | €170,809 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,528 | -€3,528 | |
| Amounts payable | 17/49 | €43,137 | €25,527 | -€17,610 | -40.8% |
| Amounts payable within one year | 42/48 | €43,137 | €25,527 | -€17,610 | -40.8% |
| Trade debts | 44 | €4,281 | €258 | -€4,022 | -94.0% |
| Suppliers | 440/4 | €4,281 | €258 | -€4,022 | -94.0% |
| Taxes, remuneration and social security | 45 | €38,857 | €25,269 | -€13,588 | -35.0% |
| Taxes | 450/3 | €38,857 | €25,269 | -€13,588 | -35.0% |
| Non-recurring operating income | 76A | €15 | €114 | +€99 | +663.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,481 | €1,378 | -€103 | -7.0% |
| Other operating charges | 640/8 | €1,404 | €1,500 | +€96 | +6.9% |
| Non-recurring operating charges | 66A | - | €120 | +€120 | |
| Gross operating margin | 9900 | €76,556 | -€3,701 | -€80,258 | |
| Operating profit (loss) | 9901 | €73,671 | -€6,699 | -€80,371 | |
| Financial income | 75/76B | €161 | €3,014 | +€2,852 | +1766.9% |
| Recurring financial income | 75 | €161 | €3,014 | +€2,852 | +1766.9% |
| Financial charges | 65/66B | €214 | €162 | -€52 | -24.2% |
| Recurring financial charges | 65 | €214 | €162 | -€52 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €73,618 | -€3,848 | -€77,467 | |
| Income taxes | 67/77 | €25,339 | -€320 | -€25,659 | |
| Profit (loss) for the period | 9904 | €48,280 | -€3,528 | -€51,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,280 | -€3,528 | -€51,808 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.