FOTOCLOET: 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.
FOTOCLOET
Largest movements
- Receivables within one year +€10,943
up €10,943 (+424%), from €2,580 to €13,523
of which Trade receivables: +€11,339
- Tangible fixed assets -€4,328
down €4,328 (-16.0%), from €26,978 to €22,650
of which Furniture and vehicles: -€5,533
- Cash +€752
up €752 (+142%), from €531 to €1,283
mainly Tax, wage and social debts (+€6,401) and Depreciation (+€6,218)
- Debts after one year -€6,603
down €6,603 (-53.5%), from €12,345 to €5,742
- Tax, wage and social debts +€6,401
up €6,401 (+243%), from €2,634 to €9,034
- Trade debts +€5,472
up €5,472 (+46.2%), from €11,835 to €17,307
- Profit (loss) carried forward +€5,057
up €5,057 (+15.7%), from -€32,275 to -€27,218
- Short-term financial debts -€4,929
down €4,929 (-100%), from €4,929 to €0
- Gross operating margin +€9,313
up €9,313 (+108%), from €8,607 to €17,919
- Depreciation +€4,216
up €4,216 (+211%), from €2,002 to €6,218
- Financial charges +€1,020
up €1,020 (+92.6%), from €1,101 to €2,120
- Taxes +€886
up €886 (+36.1%), from €2,457 to €3,343
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.
Derived cash bridge
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 | €30,760 | €38,379 | +€7,618 | +24.8% |
| Fixed assets | 21/28 | €27,128 | €22,800 | -€4,328 | -16.0% |
| Tangible fixed assets | 22/27 | €26,978 | €22,650 | -€4,328 | -16.0% |
| Plant, machinery and equipment | 23 | - | €1,205 | +€1,205 | |
| Furniture and vehicles | 24 | €26,978 | €21,444 | -€5,533 | -20.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €3,633 | €15,579 | +€11,947 | +329% |
| Amounts receivable within one year | 40/41 | €2,580 | €13,523 | +€10,943 | +424% |
| Trade receivables | 40 | €2,184 | €13,523 | +€11,339 | +519% |
| Other amounts receivable | 41 | €396 | €0 | -€396 | -100% |
| Cash at bank and in hand | 54/58 | €531 | €1,283 | +€752 | +142% |
| Deferred charges and accrued income | 490/1 | €522 | €773 | +€251 | +48.2% |
| Total equity and liabilities | 10/49 | €30,760 | €38,379 | +€7,618 | +24.8% |
| Equity | 10/15 | -€12,275 | -€7,218 | +€5,057 | +41.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,275 | -€27,218 | +€5,057 | +15.7% |
| Amounts payable | 17/49 | €43,035 | €45,596 | +€2,561 | +6.0% |
| Amounts payable after more than one year | 17 | €12,345 | €5,742 | -€6,603 | -53.5% |
| Financial debts | 170/4 | €12,345 | €5,742 | -€6,603 | -53.5% |
| Amounts payable within one year | 42/48 | €30,690 | €39,854 | +€9,164 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €6,302 | €6,603 | +€301 | +4.8% |
| Financial debts | 43 | €4,929 | €0 | -€4,929 | -100% |
| Credit institutions | 430/8 | €4,929 | €0 | -€4,929 | -100% |
| Trade debts | 44 | €11,835 | €17,307 | +€5,472 | +46.2% |
| Suppliers | 440/4 | €11,835 | €17,307 | +€5,472 | +46.2% |
| Taxes, remuneration and social security | 45 | €2,634 | €9,034 | +€6,401 | +243% |
| Taxes | 450/3 | €2,634 | €9,034 | +€6,401 | +243% |
| Other amounts payable | 47/48 | €4,990 | €6,910 | +€1,919 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,002 | €6,218 | +€4,216 | +211% |
| Other operating charges | 640/8 | €1,032 | €1,181 | +€150 | +14.5% |
| Gross operating margin | 9900 | €8,607 | €17,919 | +€9,313 | +108% |
| Operating profit (loss) | 9901 | €5,573 | €10,520 | +€4,947 | +88.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.0% |
| Financial charges | 65/66B | €1,101 | €2,120 | +€1,020 | +92.6% |
| Recurring financial charges | 65 | €1,101 | €2,120 | +€1,020 | +92.6% |
| Profit (loss) for the period before taxes | 9903 | €4,473 | €8,400 | +€3,927 | +87.8% |
| Income taxes | 67/77 | €2,457 | €3,343 | +€886 | +36.1% |
| Profit (loss) for the period | 9904 | €2,017 | €5,057 | +€3,041 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €2,017 | €5,057 | +€3,041 | +151% |
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 17 October 2026 via checked.be.