FOSSAERT WANNES: what changed
What changed
FOSSAERT WANNES
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€31,469
2024 · €17,199+€14,271
Equity
€70,751
2024 · €39,281+€31,469
Cash
€41,333
2024 · €28,170+€13,163
Balance sheet total
€101,458
2024 · €81,068+€20,390
Largest movements
Assets
- Receivables within one year +€15,968
up €15,968 (+93.6%), from €17,054 to €33,022
of which Other amounts receivable: +€19,214
- Cash +€13,163
up €13,163 (+46.7%), from €28,170 to €41,333
mainly Net result for the year (+€31,469) and Depreciation (+€10,392)
- Tangible fixed assets -€8,741
down €8,741 (-24.4%), from €35,845 to €27,104
Equity and liabilities
- Reserves +€31,469
up €31,469 (+91.8%), from €34,281 to €65,751
- Debts after one year -€9,618
down €9,618 (-40.1%), from €23,995 to €14,377
- Tax, wage and social debts -€1,737
down €1,737 (-22.3%), from €7,805 to €6,068
Income statement
- Gross operating margin +€15,635
up €15,635 (+41.4%), from €37,745 to €53,381
- Taxes +€1,223
up €1,223 (+15.9%), from €7,680 to €8,903
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€17,199
Gross operating margin
+€15,635
Depreciation
-€275
Other operating charges
-€355
Financial income
+€193
Financial charges
+€296
Taxes
-€1,223
Result 2025
€31,469
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€24,100
Investment
-€1,651
Financing
-€9,286
Cash 2024
€28,170
From operations (derived)
+€24,100
Net result for the year
+€31,469
Depreciation
+€10,392
Receivables within one year
-€15,968
Trade debts
+€257
Tax, wage and social debts
-€1,737
Other debts
-€322
Accrued charges and deferred income
+€9
Investment (derived)
-€1,651
Investment in fixed assets (net)
-€1,651
Financing
-€9,286
Debts after one year
-€9,618
Current portion of long-term debt
+€332
Cash 2025
€41,333
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,068 | €101,458 | +€20,390 | +25.2% |
| Fixed assets | 21/28 | €35,845 | €27,104 | -€8,741 | -24.4% |
| Tangible fixed assets | 22/27 | €35,845 | €27,104 | -€8,741 | -24.4% |
| Furniture and vehicles | 24 | €35,845 | €27,104 | -€8,741 | -24.4% |
| Current assets | 29/58 | €45,223 | €74,354 | +€29,131 | +64.4% |
| Amounts receivable within one year | 40/41 | €17,054 | €33,022 | +€15,968 | +93.6% |
| Trade receivables | 40 | €16,012 | €12,767 | -€3,246 | -20.3% |
| Other amounts receivable | 41 | €1,041 | €20,255 | +€19,214 | +1,845% |
| Cash at bank and in hand | 54/58 | €28,170 | €41,333 | +€13,163 | +46.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €81,068 | €101,458 | +€20,390 | +25.2% |
| Equity | 10/15 | €39,281 | €70,751 | +€31,469 | +80.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,281 | €65,751 | +€31,469 | +91.8% |
| Distributable reserves | 133 | €34,281 | €65,751 | +€31,469 | +91.8% |
| Amounts payable | 17/49 | €41,787 | €30,708 | -€11,079 | -26.5% |
| Amounts payable after more than one year | 17 | €23,995 | €14,377 | -€9,618 | -40.1% |
| Financial debts | 170/4 | €23,995 | €14,377 | -€9,618 | -40.1% |
| Amounts payable within one year | 42/48 | €17,593 | €16,123 | -€1,470 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €9,286 | €9,618 | +€332 | +3.6% |
| Trade debts | 44 | €181 | €438 | +€257 | +142% |
| Suppliers | 440/4 | €181 | €438 | +€257 | +142% |
| Taxes, remuneration and social security | 45 | €7,805 | €6,068 | -€1,737 | -22.3% |
| Taxes | 450/3 | €7,805 | €6,068 | -€1,737 | -22.3% |
| Other amounts payable | 47/48 | €322 | €0 | -€322 | -100% |
| Accrued charges and deferred income | 492/3 | €199 | €208 | +€9 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,117 | €10,392 | +€275 | +2.7% |
| Other operating charges | 640/8 | €1,103 | €1,458 | +€355 | +32.2% |
| Gross operating margin | 9900 | €37,745 | €53,381 | +€15,635 | +41.4% |
| Operating profit (loss) | 9901 | €26,525 | €41,530 | +€15,005 | +56.6% |
| Financial income | 75/76B | €4 | €197 | +€193 | +5,136% |
| Recurring financial income | 75 | €4 | €197 | +€193 | +5,136% |
| Financial charges | 65/66B | €1,651 | €1,355 | -€296 | -17.9% |
| Recurring financial charges | 65 | €1,651 | €1,355 | -€296 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €24,878 | €40,372 | +€15,494 | +62.3% |
| Income taxes | 67/77 | €7,680 | €8,903 | +€1,223 | +15.9% |
| Profit (loss) for the period | 9904 | €17,199 | €31,469 | +€14,271 | +83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,199 | €31,469 | +€14,271 | +83.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.