Fossee: 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.
Fossee
Largest movements
- Cash -€55,718
down €55,718 (-37.4%), from €148,983 to €93,265
mainly Accrued charges and deferred income (-€48,261) and Net result for the year (-€48,253)
- Receivables within one year -€37,261
down €37,261 (-51.4%), from €72,487 to €35,226
of which Trade receivables: -€61,159
- Tangible fixed assets -€17,106
down €17,106 (-31.3%), from €54,621 to €37,515
of which Furniture and vehicles: -€13,058
- Accrued charges and deferred income -€48,261
no longer reported in 2025 (was €48,261)
- Profit (loss) carried forward -€48,253
down €48,253 (-72.9%), from €66,219 to €17,966
- Tax, wage and social debts -€12,178
no longer reported in 2025 (was €12,178)
- Debts after one year -€7,221
down €7,221 (-51.5%), from €14,032 to €6,810
- Gross operating margin -€81,583
down €81,583, from €50,143 to -€31,440
- Depreciation -€4,924
down €4,924 (-22.4%), from €22,030 to €17,106
- Taxes -€2,596
no longer reported in 2025 (was €2,596)
- Financial income +€855
up €855 (+48.7%), from €1,756 to €2,611
- Other operating charges +€650
up €650 (+195.4%), from €333 to €983
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 | €408,578 | €296,429 | -€112,149 | -27.4% |
| Fixed assets | 21/28 | €54,621 | €38,486 | -€16,135 | -29.5% |
| Tangible fixed assets | 22/27 | €54,621 | €37,515 | -€17,106 | -31.3% |
| Land and buildings | 22 | €12,872 | €10,048 | -€2,824 | -21.9% |
| Plant, machinery and equipment | 23 | €3,003 | €1,779 | -€1,224 | -40.8% |
| Furniture and vehicles | 24 | €38,746 | €25,687 | -€13,058 | -33.7% |
| Financial fixed assets | 28 | - | €972 | +€972 | |
| Current assets | 29/58 | €353,958 | €257,943 | -€96,015 | -27.1% |
| Stocks and contracts in progress | 3 | €983 | - | -€983 | |
| Stocks | 30/36 | €983 | - | -€983 | |
| Amounts receivable within one year | 40/41 | €72,487 | €35,226 | -€37,261 | -51.4% |
| Trade receivables | 40 | €61,159 | - | -€61,159 | |
| Other amounts receivable | 41 | €11,328 | €35,226 | +€23,898 | +211.0% |
| Current investments | 50/53 | €125,000 | €125,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €148,983 | €93,265 | -€55,718 | -37.4% |
| Deferred charges and accrued income | 490/1 | €6,504 | €4,452 | -€2,052 | -31.6% |
| Total equity and liabilities | 10/49 | €408,578 | €296,429 | -€112,149 | -27.4% |
| Equity | 10/15 | €326,594 | €278,341 | -€48,253 | -14.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €229,388 | €229,388 | = | 0.0% |
| Distributable reserves | 133 | €229,388 | €229,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,219 | €17,966 | -€48,253 | -72.9% |
| Amounts payable | 17/49 | €81,984 | €18,089 | -€63,896 | -77.9% |
| Amounts payable after more than one year | 17 | €14,032 | €6,810 | -€7,221 | -51.5% |
| Financial debts | 170/4 | €14,032 | €6,810 | -€7,221 | -51.5% |
| Amounts payable within one year | 42/48 | €19,692 | €11,279 | -€8,413 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | €7,011 | €7,221 | +€210 | +3.0% |
| Trade debts | 44 | €502 | €4,057 | +€3,555 | +707.7% |
| Suppliers | 440/4 | €502 | €4,057 | +€3,555 | +707.7% |
| Taxes, remuneration and social security | 45 | €12,178 | - | -€12,178 | |
| Taxes | 450/3 | €12,178 | - | -€12,178 | |
| Accrued charges and deferred income | 492/3 | €48,261 | - | -€48,261 | |
| Non-recurring operating income | 76A | €53,462 | - | -€53,462 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,030 | €17,106 | -€4,924 | -22.4% |
| Other operating charges | 640/8 | €333 | €983 | +€650 | +195.4% |
| Non-recurring operating charges | 66A | - | €659 | +€659 | |
| Gross operating margin | 9900 | €50,143 | -€31,440 | -€81,583 | |
| Operating profit (loss) | 9901 | €27,780 | -€50,188 | -€77,968 | |
| Financial income | 75/76B | €1,756 | €2,611 | +€855 | +48.7% |
| Recurring financial income | 75 | €1,756 | €2,611 | +€855 | +48.7% |
| Financial charges | 65/66B | €976 | €676 | -€300 | -30.7% |
| Recurring financial charges | 65 | €976 | €676 | -€300 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €28,560 | -€48,253 | -€76,813 | |
| Income taxes | 67/77 | €2,596 | - | -€2,596 | |
| Profit (loss) for the period | 9904 | €25,964 | -€48,253 | -€74,217 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,964 | -€48,253 | -€74,217 |
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 12 October 2026 via checked.be.