FOSSANNA: 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.
FOSSANNA
Largest movements
- Receivables within one year -€14,009
down €14,009 (-31.1%), from €45,064 to €31,055
of which Trade receivables: -€14,331
- Cash +€4,796
up €4,796 (+6.5%), from €73,841 to €78,637
mainly Receivables within one year (+€14,009) and Net result for the year (+€11,138)
- Deferred charges and accrued income -€1,523
down €1,523 (-91.5%), from €1,664 to €141
- Accrued charges and deferred income -€18,557
down €18,557 (-26.7%), from €69,522 to €50,965
- Reserves +€11,138
up €11,138 (+92.0%), from €12,104 to €23,242
- Trade debts -€3,309
down €3,309 (-30.7%), from €10,781 to €7,472
- Financial income +€1,341
up €1,341 (+120.0%), from €1,118 to €2,459
- Financial charges -€1,064
down €1,064 (-48.2%), from €2,207 to €1,143
- Gross operating margin -€437
down €437 (-3.2%), from €13,516 to €13,079
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 | €120,568 | €109,832 | -€10,736 | -8.9% |
| Current assets | 29/58 | €120,568 | €109,832 | -€10,736 | -8.9% |
| Amounts receivable within one year | 40/41 | €45,064 | €31,055 | -€14,009 | -31.1% |
| Trade receivables | 40 | €44,910 | €30,579 | -€14,331 | -31.9% |
| Other amounts receivable | 41 | €154 | €476 | +€322 | +209.5% |
| Cash at bank and in hand | 54/58 | €73,841 | €78,637 | +€4,796 | +6.5% |
| Deferred charges and accrued income | 490/1 | €1,664 | €141 | -€1,523 | -91.5% |
| Total equity and liabilities | 10/49 | €120,568 | €109,832 | -€10,736 | -8.9% |
| Equity | 10/15 | €37,104 | €48,242 | +€11,138 | +30.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €12,104 | €23,242 | +€11,138 | +92.0% |
| Distributable reserves | 133 | €12,104 | €23,242 | +€11,138 | +92.0% |
| Amounts payable | 17/49 | €83,465 | €61,590 | -€21,874 | -26.2% |
| Amounts payable within one year | 42/48 | €13,943 | €10,625 | -€3,318 | -23.8% |
| Trade debts | 44 | €10,781 | €7,472 | -€3,309 | -30.7% |
| Suppliers | 440/4 | €10,781 | €7,472 | -€3,309 | -30.7% |
| Taxes, remuneration and social security | 45 | €3,162 | €3,154 | -€8 | -0.3% |
| Taxes | 450/3 | €3,162 | €3,154 | -€8 | -0.3% |
| Accrued charges and deferred income | 492/3 | €69,522 | €50,965 | -€18,557 | -26.7% |
| Other operating charges | 640/8 | €193 | €195 | +€2 | +1.0% |
| Gross operating margin | 9900 | €13,516 | €13,079 | -€437 | -3.2% |
| Operating profit (loss) | 9901 | €13,323 | €12,884 | -€439 | -3.3% |
| Financial income | 75/76B | €1,118 | €2,459 | +€1,341 | +120.0% |
| Recurring financial income | 75 | €1,118 | €2,459 | +€1,341 | +120.0% |
| Financial charges | 65/66B | €2,207 | €1,143 | -€1,064 | -48.2% |
| Recurring financial charges | 65 | €2,207 | €1,143 | -€1,064 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €12,234 | €14,200 | +€1,966 | +16.1% |
| Income taxes | 67/77 | €3,162 | €3,062 | -€100 | -3.2% |
| Profit (loss) for the period | 9904 | €9,072 | €11,138 | +€2,066 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,072 | €11,138 | +€2,066 | +22.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.