FOTONICAM: 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.
FOTONICAM
Largest movements
- Tangible fixed assets +€69,805
up €69,805 (+8,560%), from €815 to €70,620
of which Furniture and vehicles: +€68,949
- Current investments -€61,353
down €61,353 (-55.1%), from €111,353 to €50,000
- Cash +€13,065
up €13,065 (+19.2%), from €68,045 to €81,111
mainly Current investments (+€61,353) and Net result for the year (+€19,126)
- Profit (loss) carried forward +€19,126
up €19,126 (+38.4%), from -€49,863 to -€30,738
- Financial income +€10,698
up €10,698 (+220%), from €4,859 to €15,556
of which Non-recurring financial income: +€11,799
- Depreciation +€10,511
up €10,511 (+2,353%), from €447 to €10,957
- Gross operating margin +€5,583
up €5,583 (+56.8%), from €9,835 to €15,418
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 | €295,968 | €315,242 | +€19,274 | +6.5% |
| Fixed assets | 21/28 | €815 | €70,620 | +€69,805 | +8,560% |
| Tangible fixed assets | 22/27 | €815 | €70,620 | +€69,805 | +8,560% |
| Plant, machinery and equipment | 23 | - | €856 | +€856 | |
| Furniture and vehicles | 24 | €815 | €69,765 | +€68,949 | +8,455% |
| Current assets | 29/58 | €295,153 | €244,621 | -€50,531 | -17.1% |
| Amounts receivable within one year | 40/41 | €115,078 | €112,827 | -€2,251 | -2.0% |
| Trade receivables | 40 | €8,064 | €3,630 | -€4,434 | -55.0% |
| Other amounts receivable | 41 | €107,015 | €109,197 | +€2,182 | +2.0% |
| Current investments | 50/53 | €111,353 | €50,000 | -€61,353 | -55.1% |
| Cash at bank and in hand | 54/58 | €68,045 | €81,111 | +€13,065 | +19.2% |
| Deferred charges and accrued income | 490/1 | €677 | €684 | +€7 | +1.0% |
| Total equity and liabilities | 10/49 | €295,968 | €315,242 | +€19,274 | +6.5% |
| Equity | 10/15 | €292,587 | €311,712 | +€19,126 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €323,850 | €323,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €280,340 | €280,340 | = | 0.0% |
| Other | 1319 | €280,340 | €280,340 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,429 | €16,429 | = | 0.0% |
| Distributable reserves | 133 | €27,081 | €27,081 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,863 | -€30,738 | +€19,126 | +38.4% |
| Amounts payable | 17/49 | €3,382 | €3,529 | +€148 | +4.4% |
| Amounts payable within one year | 42/48 | €1,582 | €2,029 | +€448 | +28.3% |
| Trade debts | 44 | €1,344 | €1,029 | -€314 | -23.4% |
| Suppliers | 440/4 | €1,344 | €1,029 | -€314 | -23.4% |
| Taxes, remuneration and social security | 45 | €238 | - | -€238 | |
| Taxes | 450/3 | €238 | - | -€238 | |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,500 | -€300 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €447 | €10,957 | +€10,511 | +2,353% |
| Other operating charges | 640/8 | €554 | €568 | +€14 | +2.6% |
| Gross operating margin | 9900 | €9,835 | €15,418 | +€5,583 | +56.8% |
| Operating profit (loss) | 9901 | €8,834 | €3,892 | -€4,942 | -55.9% |
| Financial income | 75/76B | €4,859 | €15,556 | +€10,698 | +220% |
| Recurring financial income | 75 | €4,859 | €3,758 | -€1,101 | -22.7% |
| Non-recurring financial income | 76B | - | €11,799 | +€11,799 | |
| Financial charges | 65/66B | €156 | €138 | -€18 | -11.7% |
| Recurring financial charges | 65 | €156 | €138 | -€18 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €13,537 | €19,310 | +€5,774 | +42.7% |
| Income taxes | 67/77 | €72 | €184 | +€112 | +156% |
| Profit (loss) for the period | 9904 | €13,465 | €19,126 | +€5,661 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,465 | €19,126 | +€5,661 | +42.0% |
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 20 October 2026 via checked.be.