FOTI CARE: 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.
FOTI CARE
Largest movements
- Intangible fixed assets -€16,000
down €16,000 (-28.6%), from €56,000 to €40,000
- Tangible fixed assets -€7,085
down €7,085 (-25.0%), from €28,341 to €21,256
- Deferred charges and accrued income +€5,977
up €5,977 (+45,556%), from €13 to €5,990
- Stocks and contracts -€5,667
down €5,667 (-100%), from €5,667 to €0
- Cash +€4,569
up €4,569 (+329%), from €1,391 to €5,960
mainly Depreciation (+€23,085) and Net result for the year (+€7,632)
- Other debts -€17,388
down €17,388 (-100%), from €17,388 to €0
- Reserves +€7,632
up €7,632 (+30.0%), from €25,407 to €33,039
of which Distributable reserves: +€7,632
- Debts after one year -€7,613
down €7,613 (-32.5%), from €23,402 to €15,788
- Trade debts +€2,453
new in 2024: €2,453
- Gross operating margin -€1,233
down €1,233 (-3.4%), from €35,942 to €34,709
- Other operating charges -€886
down €886 (-64.1%), from €1,382 to €495
- Financial charges -€878
down €878 (-39.8%), from €2,207 to €1,329
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.
Derived cash bridge
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 | €93,773 | €79,002 | -€14,772 | -15.8% |
| Fixed assets | 21/28 | €84,341 | €61,256 | -€23,085 | -27.4% |
| Intangible fixed assets | 21 | €56,000 | €40,000 | -€16,000 | -28.6% |
| Tangible fixed assets | 22/27 | €28,341 | €21,256 | -€7,085 | -25.0% |
| Furniture and vehicles | 24 | €28,341 | €21,256 | -€7,085 | -25.0% |
| Current assets | 29/58 | €9,432 | €17,746 | +€8,314 | +88.1% |
| Stocks and contracts in progress | 3 | €5,667 | €0 | -€5,667 | -100% |
| Contracts in progress | 37 | €5,667 | €0 | -€5,667 | -100% |
| Amounts receivable within one year | 40/41 | €2,362 | €5,796 | +€3,434 | +145% |
| Trade receivables | 40 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 41 | €1,362 | €4,796 | +€3,434 | +252% |
| Cash at bank and in hand | 54/58 | €1,391 | €5,960 | +€4,569 | +329% |
| Deferred charges and accrued income | 490/1 | €13 | €5,990 | +€5,977 | +45,556% |
| Total equity and liabilities | 10/49 | €93,773 | €79,002 | -€14,772 | -15.8% |
| Equity | 10/15 | €44,007 | €51,639 | +€7,632 | +17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €25,407 | €33,039 | +€7,632 | +30.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,547 | €31,179 | +€7,632 | +32.4% |
| Amounts payable | 17/49 | €49,767 | €27,363 | -€22,404 | -45.0% |
| Amounts payable after more than one year | 17 | €23,402 | €15,788 | -€7,613 | -32.5% |
| Financial debts | 170/4 | €23,402 | €15,788 | -€7,613 | -32.5% |
| Amounts payable within one year | 42/48 | €26,365 | €11,574 | -€14,791 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €6,689 | €7,042 | +€353 | +5.3% |
| Trade debts | 44 | - | €2,453 | +€2,453 | |
| Suppliers | 440/4 | - | €2,453 | +€2,453 | |
| Taxes, remuneration and social security | 45 | €2,289 | €2,080 | -€208 | -9.1% |
| Taxes | 450/3 | €2,289 | €2,080 | -€208 | -9.1% |
| Other amounts payable | 47/48 | €17,388 | €0 | -€17,388 | -100% |
| Remuneration, social security and pensions | 62 | - | €87 | +€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,085 | €23,085 | = | 0.0% |
| Other operating charges | 640/8 | €1,382 | €495 | -€886 | -64.1% |
| Gross operating margin | 9900 | €35,942 | €34,709 | -€1,233 | -3.4% |
| Operating profit (loss) | 9901 | €11,475 | €11,041 | -€434 | -3.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,207 | €1,329 | -€878 | -39.8% |
| Recurring financial charges | 65 | €2,207 | €1,329 | -€878 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €9,268 | €9,712 | +€444 | +4.8% |
| Income taxes | 67/77 | €2,338 | €2,080 | -€257 | -11.0% |
| Profit (loss) for the period | 9904 | €6,931 | €7,632 | +€701 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,931 | €7,632 | +€701 | +10.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.