FOUBERT ENTERPRISES: 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.
FOUBERT ENTERPRISES
Largest movements
- Cash +€15,878
up €15,878 (+11.7%), from €135,829 to €151,708
mainly Net result for the year (+€11,357) and Depreciation (+€10,985)
- Tangible fixed assets -€10,985
down €10,985 (-6.1%), from €179,343 to €168,358
of which Other tangible fixed assets: -€7,411
- Reserves +€9,550
up €9,550 (+6.3%), from €150,771 to €160,321
- Other debts -€8,441
down €8,441 (-12.7%), from €66,689 to €58,248
- Gross operating margin -€8,780
down €8,780 (-20.9%), from €42,103 to €33,323
- Taxes -€2,388
down €2,388 (-33.3%), from €7,170 to €4,781
- Financial charges +€2,100
up €2,100 (+101.4%), from €2,071 to €4,171
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 | €333,216 | €337,505 | +€4,289 | +1.3% |
| Fixed assets | 21/28 | €179,874 | €168,891 | -€10,983 | -6.1% |
| Tangible fixed assets | 22/27 | €179,343 | €168,358 | -€10,985 | -6.1% |
| Furniture and vehicles | 24 | €10,358 | €6,784 | -€3,574 | -34.5% |
| Other tangible fixed assets | 26 | €168,985 | €161,575 | -€7,411 | -4.4% |
| Financial fixed assets | 28 | €532 | €533 | +€2 | +0.3% |
| Current assets | 29/58 | €153,342 | €168,614 | +€15,272 | +10.0% |
| Amounts receivable within one year | 40/41 | €16,720 | €16,490 | -€230 | -1.4% |
| Trade receivables | 40 | €16,720 | €14,990 | -€1,730 | -10.3% |
| Other amounts receivable | 41 | - | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €135,829 | €151,708 | +€15,878 | +11.7% |
| Deferred charges and accrued income | 490/1 | €792 | €416 | -€376 | -47.5% |
| Total equity and liabilities | 10/49 | €333,216 | €337,505 | +€4,289 | +1.3% |
| Equity | 10/15 | €258,074 | €267,766 | +€9,691 | +3.8% |
| Contributions | 10/11 | €107,300 | €107,300 | = | 0.0% |
| Reserves | 13 | €150,771 | €160,321 | +€9,550 | +6.3% |
| Distributable reserves | 133 | €150,771 | €160,321 | +€9,550 | +6.3% |
| Profit (loss) carried forward | 14 | €3 | €145 | +€141 | +4184.9% |
| Amounts payable | 17/49 | €75,142 | €69,739 | -€5,403 | -7.2% |
| Amounts payable within one year | 42/48 | €75,142 | €69,739 | -€5,403 | -7.2% |
| Trade debts | 44 | €145 | €731 | +€586 | +404.3% |
| Suppliers | 440/4 | €145 | €731 | +€586 | +404.3% |
| Taxes, remuneration and social security | 45 | €8,308 | €10,760 | +€2,452 | +29.5% |
| Taxes | 450/3 | €8,308 | €8,260 | -€48 | -0.6% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €66,689 | €58,248 | -€8,441 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,002 | €10,985 | -€17 | -0.2% |
| Other operating charges | 640/8 | €2,010 | €2,030 | +€20 | +1.0% |
| Gross operating margin | 9900 | €42,103 | €33,323 | -€8,780 | -20.9% |
| Operating profit (loss) | 9901 | €29,091 | €20,308 | -€8,783 | -30.2% |
| Financial income | 75/76B | €2 | €2 | -€1 | -23.8% |
| Recurring financial income | 75 | €2 | €2 | -€1 | -23.8% |
| Financial charges | 65/66B | €2,071 | €4,171 | +€2,100 | +101.4% |
| Recurring financial charges | 65 | €2,071 | €4,171 | +€2,100 | +101.4% |
| Profit (loss) for the period before taxes | 9903 | €27,022 | €16,139 | -€10,884 | -40.3% |
| Income taxes | 67/77 | €7,170 | €4,781 | -€2,388 | -33.3% |
| Profit (loss) for the period | 9904 | €19,853 | €11,357 | -€8,495 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,853 | €11,357 | -€8,495 | -42.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.