Fou Pas: 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.
Fou Pas
Largest movements
- Cash -€58,762
down €58,762 (-91.8%), from €63,984 to €5,222
mainly Other debts (-€75,616) and Contributions, distributions and other (-€56,222)
- Receivables after one year -€32,500
no longer reported in 2025 (was €32,500)
- Tangible fixed assets +€1,283
up €1,283 (+16.4%), from €7,799 to €9,082
of which Furniture and vehicles: +€1,739
- Other debts -€75,616
down €75,616 (-87.2%), from €86,715 to €11,100
- Tax, wage and social debts -€14,578
down €14,578 (-94.0%), from €15,511 to €933
- Gross operating margin -€27,796
down €27,796 (-26.6%), from €104,461 to €76,665
- Taxes -€6,562
down €6,562 (-30.3%), from €21,668 to €15,106
- Financial income -€2,325
no longer reported in 2025 (was €2,325)
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 | €105,558 | €15,475 | -€90,083 | -85.3% |
| Fixed assets | 21/28 | €8,099 | €9,382 | +€1,283 | +15.8% |
| Tangible fixed assets | 22/27 | €7,799 | €9,082 | +€1,283 | +16.4% |
| Plant, machinery and equipment | 23 | €499 | €43 | -€456 | -91.5% |
| Furniture and vehicles | 24 | €7,300 | €9,039 | +€1,739 | +23.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €97,459 | €6,094 | -€91,365 | -93.7% |
| Amounts receivable after more than one year | 29 | €32,500 | - | -€32,500 | |
| Other amounts receivable | 291 | €32,500 | - | -€32,500 | |
| Amounts receivable within one year | 40/41 | €975 | €872 | -€103 | -10.6% |
| Other amounts receivable | 41 | €975 | €872 | -€103 | -10.6% |
| Cash at bank and in hand | 54/58 | €63,984 | €5,222 | -€58,762 | -91.8% |
| Total equity and liabilities | 10/49 | €105,558 | €15,475 | -€90,083 | -85.3% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €103,058 | €12,975 | -€90,083 | -87.4% |
| Amounts payable within one year | 42/48 | €103,058 | €12,975 | -€90,083 | -87.4% |
| Trade debts | 44 | €831 | €942 | +€111 | +13.4% |
| Suppliers | 440/4 | €831 | €942 | +€111 | +13.4% |
| Taxes, remuneration and social security | 45 | €15,511 | €933 | -€14,578 | -94.0% |
| Taxes | 450/3 | €15,511 | €933 | -€14,578 | -94.0% |
| Other amounts payable | 47/48 | €86,715 | €11,100 | -€75,616 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,732 | €2,367 | -€364 | -13.3% |
| Other operating charges | 640/8 | €758 | €779 | +€21 | +2.8% |
| Gross operating margin | 9900 | €104,461 | €76,665 | -€27,796 | -26.6% |
| Operating profit (loss) | 9901 | €100,971 | €73,518 | -€27,453 | -27.2% |
| Financial income | 75/76B | €2,325 | - | -€2,325 | |
| Recurring financial income | 75 | €2,325 | - | -€2,325 | |
| Financial charges | 65/66B | €2,671 | €2,190 | -€481 | -18.0% |
| Recurring financial charges | 65 | €2,671 | €2,190 | -€481 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €100,625 | €71,328 | -€29,297 | -29.1% |
| Income taxes | 67/77 | €21,668 | €15,106 | -€6,562 | -30.3% |
| Profit (loss) for the period | 9904 | €78,957 | €56,222 | -€22,735 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,957 | €56,222 | -€22,735 | -28.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 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.