FOUCARTS: 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.
FOUCARTS
Largest movements
- Tangible fixed assets +€11,435
new in 2026: €11,435
- Deferred charges and accrued income -€8,866
down €8,866 (-98.2%), from €9,028 to €162
- Cash -€1,548
down €1,548 (-7.8%), from €19,951 to €18,403
mainly Investment in fixed assets (net) (-€11,846) and Trade debts (-€4,016)
- Stocks and contracts -€1,114
down €1,114 (-24.2%), from €4,595 to €3,481
- Trade debts -€4,016
down €4,016 (-97.2%), from €4,131 to €115
- Debts after one year +€2,000
up €2,000 (+12.9%), from €15,500 to €17,500
- Profit (loss) carried forward +€1,215
up €1,215 (+25.1%), from -€4,843 to -€3,628
- Other debts +€632
up €632 (+126.6%), from €499 to €1,131
- Gross operating margin +€3,232
up €3,232, from -€939 to €2,293
- Depreciation -€1,115
down €1,115 (-73.1%), from €1,526 to €411
- Financial income -€92
down €92 (-100.0%), from €92 to €0
- Financial charges -€51
down €51 (-48.6%), from €105 to €54
- Other operating charges -€38
down €38 (-5.9%), from €651 to €613
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,887 | €33,718 | -€169 | -0.5% |
| Fixed assets | 21/28 | - | €11,435 | +€11,435 | |
| Tangible fixed assets | 22/27 | - | €11,435 | +€11,435 | |
| Plant, machinery and equipment | 23 | - | €11,435 | +€11,435 | |
| Current assets | 29/58 | €33,887 | €22,283 | -€11,604 | -34.2% |
| Stocks and contracts in progress | 3 | €4,595 | €3,481 | -€1,114 | -24.2% |
| Stocks | 30/36 | €4,595 | €3,481 | -€1,114 | -24.2% |
| Amounts receivable within one year | 40/41 | €313 | €237 | -€76 | -24.3% |
| Other amounts receivable | 41 | €313 | €237 | -€76 | -24.3% |
| Cash at bank and in hand | 54/58 | €19,951 | €18,403 | -€1,548 | -7.8% |
| Deferred charges and accrued income | 490/1 | €9,028 | €162 | -€8,866 | -98.2% |
| Total equity and liabilities | 10/49 | €33,887 | €33,718 | -€169 | -0.5% |
| Equity | 10/15 | €13,757 | €14,972 | +€1,215 | +8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,843 | -€3,628 | +€1,215 | +25.1% |
| Amounts payable | 17/49 | €20,130 | €18,746 | -€1,384 | -6.9% |
| Amounts payable after more than one year | 17 | €15,500 | €17,500 | +€2,000 | +12.9% |
| Financial debts | 170/4 | €15,500 | €17,500 | +€2,000 | +12.9% |
| Amounts payable within one year | 42/48 | €4,630 | €1,246 | -€3,384 | -73.1% |
| Trade debts | 44 | €4,131 | €115 | -€4,016 | -97.2% |
| Suppliers | 440/4 | €4,131 | €115 | -€4,016 | -97.2% |
| Other amounts payable | 47/48 | €499 | €1,131 | +€632 | +126.6% |
| Remuneration, social security and pensions | 62 | €5 | - | -€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,526 | €411 | -€1,115 | -73.1% |
| Other operating charges | 640/8 | €651 | €613 | -€38 | -5.9% |
| Gross operating margin | 9900 | -€939 | €2,293 | +€3,232 | |
| Operating profit (loss) | 9901 | -€3,121 | €1,269 | +€4,390 | |
| Financial income | 75/76B | €92 | €0 | -€92 | -100.0% |
| Recurring financial income | 75 | €92 | €0 | -€92 | -100.0% |
| Financial charges | 65/66B | €105 | €54 | -€51 | -48.6% |
| Recurring financial charges | 65 | €105 | €54 | -€51 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,134 | €1,215 | +€4,349 | |
| Profit (loss) for the period | 9904 | -€3,134 | €1,215 | +€4,349 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,134 | €1,215 | +€4,349 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.