FOTOCAM: 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.
FOTOCAM
Largest movements
- Tangible fixed assets +€362,860
up €362,860 (+419.3%), from €86,531 to €449,391
of which Land and buildings: +€367,372
- Cash -€134,862
down €134,862 (-61.5%), from €219,339 to €84,477
mainly Investment in fixed assets (net) (-€386,161) and Net result for the year (-€37,387)
- Receivables within one year -€34,672
down €34,672 (-33.5%), from €103,502 to €68,830
of which Trade receivables: -€21,386
- Deferred charges and accrued income +€10,579
up €10,579 (+125.9%), from €8,400 to €18,979
- Debts after one year +€164,822
up €164,822 (+1619.3%), from €10,178 to €175,000
- Trade debts +€55,961
up €55,961 (+294.5%), from €19,000 to €74,962
- Profit (loss) carried forward -€36,193
down €36,193 (-79.5%), from -€45,549 to -€81,742
- Current portion of long-term debt +€20,949
up €20,949 (+205.9%), from €10,173 to €31,122
- Gross operating margin -€99,971
down €99,971, from €89,436 to -€10,534
- Depreciation +€18,773
up €18,773 (+414.6%), from €4,528 to €23,300
- Financial income +€2,640
new in 2024: €2,640
- Financial charges +€1,514
up €1,514 (+89.1%), from €1,699 to €3,213
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.
Cash bridge derived
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 | €420,866 | €624,771 | +€203,906 | +48.4% |
| Fixed assets | 21/28 | €89,625 | €452,485 | +€362,860 | +404.9% |
| Tangible fixed assets | 22/27 | €86,531 | €449,391 | +€362,860 | +419.3% |
| Land and buildings | 22 | - | €367,372 | +€367,372 | |
| Other tangible fixed assets | 26 | €86,531 | €82,020 | -€4,511 | -5.2% |
| Financial fixed assets | 28 | €3,094 | €3,094 | = | 0.0% |
| Current assets | 29/58 | €331,241 | €172,286 | -€158,955 | -48.0% |
| Amounts receivable within one year | 40/41 | €103,502 | €68,830 | -€34,672 | -33.5% |
| Trade receivables | 40 | €21,386 | - | -€21,386 | |
| Other amounts receivable | 41 | €82,117 | €68,830 | -€13,287 | -16.2% |
| Cash at bank and in hand | 54/58 | €219,339 | €84,477 | -€134,862 | -61.5% |
| Deferred charges and accrued income | 490/1 | €8,400 | €18,979 | +€10,579 | +125.9% |
| Total equity and liabilities | 10/49 | €420,866 | €624,771 | +€203,906 | +48.4% |
| Equity | 10/15 | €331,636 | €294,249 | -€37,387 | -11.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €357,185 | €355,991 | -€1,194 | -0.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €204,442 | €203,248 | -€1,194 | -0.6% |
| Distributable reserves | 133 | €150,743 | €150,743 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,549 | -€81,742 | -€36,193 | -79.5% |
| Provisions and deferred taxes | 16 | €49,329 | €49,031 | -€299 | -0.6% |
| Deferred taxes | 168 | €49,329 | €49,031 | -€299 | -0.6% |
| Amounts payable | 17/49 | €39,900 | €281,492 | +€241,592 | +605.5% |
| Amounts payable after more than one year | 17 | €10,178 | €175,000 | +€164,822 | +1619.3% |
| Financial debts | 170/4 | €10,178 | €175,000 | +€164,822 | +1619.3% |
| Amounts payable within one year | 42/48 | €29,722 | €106,492 | +€76,770 | +258.3% |
| Current portion of amounts payable after more than one year | 42 | €10,173 | €31,122 | +€20,949 | +205.9% |
| Trade debts | 44 | €19,000 | €74,962 | +€55,961 | +294.5% |
| Suppliers | 440/4 | €19,000 | €74,962 | +€55,961 | +294.5% |
| Taxes, remuneration and social security | 45 | - | €37 | +€37 | |
| Taxes | 450/3 | - | €37 | +€37 | |
| Other amounts payable | 47/48 | €549 | €371 | -€177 | -32.3% |
| Non-recurring operating income | 76A | €103,903 | - | -€103,903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,528 | €23,300 | +€18,773 | +414.6% |
| Other operating charges | 640/8 | €3,807 | €3,279 | -€528 | -13.9% |
| Non-recurring operating charges | 66A | €1,723 | - | -€1,723 | |
| Gross operating margin | 9900 | €89,436 | -€10,534 | -€99,971 | |
| Operating profit (loss) | 9901 | €79,380 | -€37,113 | -€116,493 | |
| Financial income | 75/76B | - | €2,640 | +€2,640 | |
| Recurring financial income | 75 | - | €2,640 | +€2,640 | |
| Financial charges | 65/66B | €1,699 | €3,213 | +€1,514 | +89.1% |
| Recurring financial charges | 65 | €1,699 | €3,213 | +€1,514 | +89.1% |
| Profit (loss) for the period before taxes | 9903 | €77,681 | -€37,686 | -€115,367 | |
| Transfer from deferred taxes | 780 | - | €299 | +€299 | |
| Transfer to deferred taxes | 680 | €25,976 | - | -€25,976 | |
| Profit (loss) for the period | 9904 | €51,705 | -€37,387 | -€89,092 | |
| Transfer from tax-exempt reserves | 789 | - | €1,194 | +€1,194 | |
| Transfer to tax-exempt reserves | 689 | €77,927 | - | -€77,927 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,223 | -€36,193 | -€9,970 | -38.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.