FOUBERT: 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.
FOUBERT
Largest movements
- Receivables within one year -€20,203
down €20,203 (-67.0%), from €30,139 to €9,936
of which Other amounts receivable: -€13,964
- Tangible fixed assets +€16,646
up €16,646 (+39.0%), from €42,688 to €59,334
of which Plant, machinery and equipment: +€19,956
- Cash +€10,039
up €10,039 (+61.2%), from €16,404 to €26,443
mainly Net result for the year (+€86,615) and Receivables within one year (+€20,203)
- Stocks and contracts +€4,906
new in 2025: €4,906
- Deferred charges and accrued income +€1,538
up €1,538 (+230%), from €670 to €2,208
- Other debts +€15,830
up €15,830 (+133%), from €11,895 to €27,724
- Trade debts -€3,880
down €3,880 (-27.1%), from €14,302 to €10,422
- Gross operating margin +€77,778
up €77,778 (+361%), from €21,548 to €99,326
- Depreciation +€4,584
up €4,584 (+145%), from €3,154 to €7,738
- Financial charges +€2,049
up €2,049 (+758%), from €270 to €2,319
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 | €89,901 | €102,828 | +€12,927 | +14.4% |
| Fixed assets | 21/28 | €42,688 | €59,334 | +€16,646 | +39.0% |
| Tangible fixed assets | 22/27 | €42,688 | €59,334 | +€16,646 | +39.0% |
| Plant, machinery and equipment | 23 | €23,060 | €43,017 | +€19,956 | +86.5% |
| Furniture and vehicles | 24 | €19,627 | €16,317 | -€3,310 | -16.9% |
| Current assets | 29/58 | €47,213 | €43,494 | -€3,719 | -7.9% |
| Stocks and contracts in progress | 3 | - | €4,906 | +€4,906 | |
| Stocks | 30/36 | - | €4,906 | +€4,906 | |
| Amounts receivable within one year | 40/41 | €30,139 | €9,936 | -€20,203 | -67.0% |
| Trade receivables | 40 | €8,640 | €2,402 | -€6,238 | -72.2% |
| Other amounts receivable | 41 | €21,499 | €7,534 | -€13,964 | -65.0% |
| Cash at bank and in hand | 54/58 | €16,404 | €26,443 | +€10,039 | +61.2% |
| Deferred charges and accrued income | 490/1 | €670 | €2,208 | +€1,538 | +230% |
| Total equity and liabilities | 10/49 | €89,901 | €102,828 | +€12,927 | +14.4% |
| Equity | 10/15 | €63,033 | €63,148 | +€115 | +0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €50,633 | €50,748 | +€115 | +0.2% |
| Tax-exempt reserves | 132 | €7,923 | €7,923 | = | 0.0% |
| Distributable reserves | 133 | €42,710 | €42,825 | +€115 | +0.3% |
| Amounts payable | 17/49 | €26,868 | €39,680 | +€12,812 | +47.7% |
| Amounts payable within one year | 42/48 | €26,868 | €39,680 | +€12,812 | +47.7% |
| Trade debts | 44 | €14,302 | €10,422 | -€3,880 | -27.1% |
| Suppliers | 440/4 | €14,302 | €10,422 | -€3,880 | -27.1% |
| Taxes, remuneration and social security | 45 | €671 | €1,533 | +€862 | +128% |
| Taxes | 450/3 | €671 | €1,533 | +€862 | +128% |
| Other amounts payable | 47/48 | €11,895 | €27,724 | +€15,830 | +133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,154 | €7,738 | +€4,584 | +145% |
| Other operating charges | 640/8 | €2,525 | €2,098 | -€427 | -16.9% |
| Non-recurring operating charges | 66A | €5,729 | - | -€5,729 | |
| Gross operating margin | 9900 | €21,548 | €99,326 | +€77,778 | +361% |
| Operating profit (loss) | 9901 | €10,140 | €89,490 | +€79,350 | +783% |
| Financial income | 75/76B | €884 | €8 | -€876 | -99.1% |
| Recurring financial income | 75 | €884 | €8 | -€876 | -99.1% |
| Financial charges | 65/66B | €270 | €2,319 | +€2,049 | +758% |
| Recurring financial charges | 65 | €270 | €2,319 | +€2,049 | +758% |
| Profit (loss) for the period before taxes | 9903 | €10,754 | €87,179 | +€76,425 | +711% |
| Income taxes | 67/77 | - | €564 | +€564 | |
| Profit (loss) for the period | 9904 | €10,754 | €86,615 | +€75,861 | +705% |
| Profit (loss) for the period to be appropriated | 9905 | €10,754 | €86,615 | +€75,861 | +705% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.