FOTOUR: 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.
FOTOUR
Largest movements
- Tangible fixed assets +€9,800
new in 2025: €9,800
- Stocks and contracts +€8,450
new in 2025: €8,450
- Cash +€990
new in 2025: €990
- Tax, wage and social debts +€18,945
new in 2025: €18,945
of which Remuneration and social security: +€15,307
- Profit (loss) carried forward -€15,920
new in 2025: -€15,920
- Other debts +€15,199
new in 2025: €15,199
- Trade debts +€1,094
new in 2025: €1,094
- Turnover +€163,850
new in 2025: €163,850
- Purchases and services +€143,424
new in 2025: €143,424
- Staff costs +€27,881
new in 2025: €27,881
- Gross operating margin +€25,631
new in 2025: €25,631
From the 2023 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €19,317 | +€19,317 | |
| Fixed assets | 21/28 | - | €9,800 | +€9,800 | |
| Tangible fixed assets | 22/27 | - | €9,800 | +€9,800 | |
| Furniture and vehicles | 24 | - | €9,800 | +€9,800 | |
| Current assets | 29/58 | - | €9,517 | +€9,517 | |
| Stocks and contracts in progress | 3 | - | €8,450 | +€8,450 | |
| Stocks | 30/36 | - | €8,450 | +€8,450 | |
| Amounts receivable within one year | 40/41 | - | €78 | +€78 | |
| Trade receivables | 40 | - | €54 | +€54 | |
| Other amounts receivable | 41 | - | €24 | +€24 | |
| Cash at bank and in hand | 54/58 | - | €990 | +€990 | |
| Total equity and liabilities | 10/49 | €0 | €19,317 | +€19,317 | |
| Equity | 10/15 | €0 | -€15,920 | -€15,920 | |
| Contributions | 10/11 | €0 | - | = | |
| Capital | 10 | €0 | - | = | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Uncalled capital | 101 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | - | -€15,920 | -€15,920 | |
| Amounts payable | 17/49 | - | €35,238 | +€35,238 | |
| Amounts payable within one year | 42/48 | - | €35,238 | +€35,238 | |
| Trade debts | 44 | - | €1,094 | +€1,094 | |
| Suppliers | 440/4 | - | €1,094 | +€1,094 | |
| Taxes, remuneration and social security | 45 | - | €18,945 | +€18,945 | |
| Taxes | 450/3 | - | €3,638 | +€3,638 | |
| Remuneration and social security | 454/9 | - | €15,307 | +€15,307 | |
| Other amounts payable | 47/48 | - | €15,199 | +€15,199 | |
| Turnover | 70 | - | €163,850 | +€163,850 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €143,424 | +€143,424 | |
| Remuneration, social security and pensions | 62 | - | €27,881 | +€27,881 | |
| Other operating charges | 640/8 | - | €1,050 | +€1,050 | |
| Gross operating margin | 9900 | - | €25,631 | +€25,631 | |
| Operating profit (loss) | 9901 | - | -€3,300 | -€3,300 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €131 | +€131 | |
| Recurring financial charges | 65 | - | €131 | +€131 | |
| Profit (loss) for the period before taxes | 9903 | - | -€3,430 | -€3,430 | |
| Profit (loss) for the period | 9904 | - | -€3,430 | -€3,430 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€3,430 | -€3,430 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.