Fotosoft: 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.
Fotosoft
Largest movements
- Cash +€83,690
up €83,690 (+58.3%), from €143,666 to €227,356
mainly Net result for the year (+€107,513) and Depreciation (+€91,223)
- Receivables within one year +€25,565
up €25,565 (+31.5%), from €81,286 to €106,851
of which Trade receivables: +€43,340
- Intangible fixed assets -€5,821
down €5,821 (-2.8%), from €205,146 to €199,325
- Profit (loss) carried forward +€107,513
up €107,513 (+27.2%), from -€395,455 to -€287,942
- Gross operating margin +€185,413
up €185,413 (+95.2%), from €194,710 to €380,123
- Staff costs +€15,009
up €15,009 (+10.8%), from €139,208 to €154,217
- Depreciation +€14,638
up €14,638 (+19.1%), from €76,585 to €91,223
- Financial charges +€7,741
up €7,741 (+41.5%), from €18,648 to €26,388
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 | €437,510 | €544,380 | +€106,870 | +24.4% |
| Fixed assets | 21/28 | €209,150 | €205,864 | -€3,286 | -1.6% |
| Intangible fixed assets | 21 | €205,146 | €199,325 | -€5,821 | -2.8% |
| Tangible fixed assets | 22/27 | €4,005 | €6,539 | +€2,535 | +63.3% |
| Land and buildings | 22 | - | €1,558 | +€1,558 | |
| Furniture and vehicles | 24 | €4,005 | €4,981 | +€977 | +24.4% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €228,359 | €338,515 | +€110,156 | +48.2% |
| Amounts receivable within one year | 40/41 | €81,286 | €106,851 | +€25,565 | +31.5% |
| Trade receivables | 40 | €54,194 | €97,534 | +€43,340 | +80.0% |
| Other amounts receivable | 41 | €27,092 | €9,316 | -€17,775 | -65.6% |
| Cash at bank and in hand | 54/58 | €143,666 | €227,356 | +€83,690 | +58.3% |
| Deferred charges and accrued income | 490/1 | €3,408 | €4,309 | +€901 | +26.4% |
| Total equity and liabilities | 10/49 | €437,510 | €544,380 | +€106,870 | +24.4% |
| Equity | 10/15 | -€69,457 | €38,381 | +€107,838 | |
| Contributions | 10/11 | €319,849 | €320,174 | +€325 | +0.1% |
| Capital | 10 | €66,617 | €66,627 | +€10 | 0.0% |
| Issued capital | 100 | €66,617 | €66,627 | +€10 | 0.0% |
| Contributions outside capital | 11 | €253,232 | €253,547 | +€315 | +0.1% |
| Share premium | 1100/10 | €253,232 | €253,547 | +€315 | +0.1% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€395,455 | -€287,942 | +€107,513 | +27.2% |
| Amounts payable | 17/49 | €506,967 | €505,998 | -€968 | -0.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €183,078 | €182,943 | -€135 | -0.1% |
| Trade debts | 44 | €92,753 | €95,018 | +€2,265 | +2.4% |
| Suppliers | 440/4 | €92,753 | €95,018 | +€2,265 | +2.4% |
| Taxes, remuneration and social security | 45 | €90,324 | €87,924 | -€2,400 | -2.7% |
| Taxes | 450/3 | €66,652 | €44,851 | -€21,801 | -32.7% |
| Remuneration and social security | 454/9 | €23,672 | €43,073 | +€19,401 | +82.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €323,889 | €323,056 | -€833 | -0.3% |
| Remuneration, social security and pensions | 62 | €139,208 | €154,217 | +€15,009 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,585 | €91,223 | +€14,638 | +19.1% |
| Other operating charges | 640/8 | €607 | €842 | +€235 | +38.7% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Gross operating margin | 9900 | €194,710 | €380,123 | +€185,413 | +95.2% |
| Operating profit (loss) | 9901 | -€21,689 | €133,842 | +€155,531 | |
| Financial income | 75/76B | €229 | €60 | -€169 | -73.8% |
| Recurring financial income | 75 | €229 | €60 | -€169 | -73.8% |
| Financial charges | 65/66B | €18,648 | €26,388 | +€7,741 | +41.5% |
| Recurring financial charges | 65 | €18,648 | €26,388 | +€7,741 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | -€40,109 | €107,513 | +€147,622 | |
| Income taxes | 67/77 | €790 | - | -€790 | |
| Profit (loss) for the period | 9904 | -€40,898 | €107,513 | +€148,411 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,898 | €107,513 | +€148,411 |
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 11 October 2026 via checked.be.