FOSSCORP: 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.
FOSSCORP
Largest movements
- Tangible fixed assets -€19,937
down €19,937 (-4.6%), from €428,978 to €409,041
of which Land and buildings: -€20,167
- Cash -€16,668
down €16,668 (-25.5%), from €65,377 to €48,709
mainly Debts after one year (-€15,026) and Current portion of long-term debt (-€11,678)
- Debts after one year -€15,026
down €15,026 (-15.8%), from €95,319 to €80,292
- Current portion of long-term debt -€11,678
down €11,678 (-43.7%), from €26,704 to €15,026
- Profit (loss) carried forward -€8,325
down €8,325 (-4.5%), from €186,621 to €178,296
- Other operating charges -€22,360
down €22,360 (-78.8%), from €28,394 to €6,034
- Depreciation +€2,434
up €2,434 (+13.2%), from €18,411 to €20,846
- Taxes -€839
down €839, from €731 to -€108
- Financial charges +€702
up €702 (+15.9%), from €4,424 to €5,127
- Gross operating margin -€636
down €636 (-2.8%), from €23,038 to €22,402
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 | €497,514 | €462,141 | -€35,372 | -7.1% |
| Fixed assets | 21/28 | €428,978 | €409,041 | -€19,937 | -4.6% |
| Tangible fixed assets | 22/27 | €428,978 | €409,041 | -€19,937 | -4.6% |
| Land and buildings | 22 | €428,476 | €408,309 | -€20,167 | -4.7% |
| Plant, machinery and equipment | 23 | €49 | - | -€49 | |
| Furniture and vehicles | 24 | €453 | €732 | +€279 | +61.5% |
| Current assets | 29/58 | €68,536 | €53,101 | -€15,435 | -22.5% |
| Amounts receivable within one year | 40/41 | €748 | €1,826 | +€1,078 | +144.2% |
| Trade receivables | 40 | - | €428 | +€428 | |
| Other amounts receivable | 41 | €748 | €1,398 | +€651 | +87.0% |
| Cash at bank and in hand | 54/58 | €65,377 | €48,709 | -€16,668 | -25.5% |
| Deferred charges and accrued income | 490/1 | €2,411 | €2,566 | +€155 | +6.4% |
| Total equity and liabilities | 10/49 | €497,514 | €462,141 | -€35,372 | -7.1% |
| Equity | 10/15 | €366,956 | €358,631 | -€8,325 | -2.3% |
| Contributions | 10/11 | €64,422 | €64,422 | = | 0.0% |
| Capital | 10 | €64,422 | €64,422 | = | 0.0% |
| Issued capital | 100 | €64,422 | €64,422 | = | 0.0% |
| Reserves | 13 | €115,913 | €115,913 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,442 | €6,442 | = | 0.0% |
| Legal reserve | 130 | €6,442 | €6,442 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,986 | €46,986 | = | 0.0% |
| Distributable reserves | 133 | €62,485 | €62,485 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,621 | €178,296 | -€8,325 | -4.5% |
| Amounts payable | 17/49 | €130,558 | €103,511 | -€27,047 | -20.7% |
| Amounts payable after more than one year | 17 | €95,319 | €80,292 | -€15,026 | -15.8% |
| Financial debts | 170/4 | €95,319 | €80,292 | -€15,026 | -15.8% |
| Amounts payable within one year | 42/48 | €32,613 | €20,592 | -€12,021 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €26,704 | €15,026 | -€11,678 | -43.7% |
| Trade debts | 44 | €215 | €440 | +€225 | +105.0% |
| Suppliers | 440/4 | €215 | €440 | +€225 | +105.0% |
| Taxes, remuneration and social security | 45 | €5 | €176 | +€171 | +3569.6% |
| Taxes | 450/3 | €5 | €176 | +€171 | +3569.6% |
| Other amounts payable | 47/48 | €5,690 | €4,950 | -€740 | -13.0% |
| Accrued charges and deferred income | 492/3 | €2,626 | €2,626 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,411 | €20,846 | +€2,434 | +13.2% |
| Other operating charges | 640/8 | €28,394 | €6,034 | -€22,360 | -78.8% |
| Gross operating margin | 9900 | €23,038 | €22,402 | -€636 | -2.8% |
| Operating profit (loss) | 9901 | -€23,767 | -€4,477 | +€19,290 | +81.2% |
| Financial income | 75/76B | €1,426 | €1,171 | -€255 | -17.9% |
| Recurring financial income | 75 | €1,426 | €1,171 | -€255 | -17.9% |
| Financial charges | 65/66B | €4,424 | €5,127 | +€702 | +15.9% |
| Recurring financial charges | 65 | €4,424 | €5,127 | +€702 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | -€26,765 | -€8,433 | +€18,332 | +68.5% |
| Income taxes | 67/77 | €731 | -€108 | -€839 | |
| Profit (loss) for the period | 9904 | -€27,496 | -€8,325 | +€19,171 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,496 | -€8,325 | +€19,171 | +69.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.