FOUGISERVICES: 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.
FOUGISERVICES
Largest movements
- Cash -€401,373
down €401,373 (-49.2%), from €815,121 to €413,747
mainly Trade debts (-€253,433) and Stocks and contracts (-€121,814)
- Stocks and contracts +€121,814
up €121,814 (+17.3%), from €702,976 to €824,790
- Receivables within one year -€119,085
down €119,085 (-31.4%), from €379,259 to €260,174
of which Other amounts receivable: -€146,079
- Tangible fixed assets -€116,260
down €116,260 (-11.6%), from €1.0m to €884,151
of which Plant, machinery and equipment: -€137,740
- Trade debts -€253,433
down €253,433 (-30.1%), from €842,742 to €589,309
- Other debts -€115,583
down €115,583 (-44.3%), from €260,663 to €145,081
- Debts after one year -€76,164
down €76,164 (-40.1%), from €189,744 to €113,580
of which Financial debts: -€76,164
- Tax, wage and social debts -€36,155
down €36,155 (-26.8%), from €134,702 to €98,547
of which Taxes: -€24,099
- Current portion of long-term debt -€35,106
down €35,106 (-30.6%), from €114,716 to €79,610
- Gross operating margin -€196,313
down €196,313 (-14.2%), from €1.4m to €1.2m
- Taxes -€42,844
down €42,844 (-86.5%), from €49,502 to €6,658
- Staff costs -€36,317
down €36,317 (-3.9%), from €935,728 to €899,411
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 | €2,989,858 | €2,467,926 | -€521,931 | -17.5% |
| Fixed assets | 21/28 | €1,043,132 | €918,983 | -€124,149 | -11.9% |
| Tangible fixed assets | 22/27 | €1,000,411 | €884,151 | -€116,260 | -11.6% |
| Land and buildings | 22 | €927 | €711 | -€216 | -23.3% |
| Plant, machinery and equipment | 23 | €986,991 | €849,250 | -€137,740 | -14.0% |
| Furniture and vehicles | 24 | €12,493 | €34,190 | +€21,697 | +174% |
| Financial fixed assets | 28 | €42,721 | €34,832 | -€7,889 | -18.5% |
| Current assets | 29/58 | €1,946,726 | €1,548,943 | -€397,783 | -20.4% |
| Stocks and contracts in progress | 3 | €702,976 | €824,790 | +€121,814 | +17.3% |
| Stocks | 30/36 | €702,976 | €824,790 | +€121,814 | +17.3% |
| Amounts receivable within one year | 40/41 | €379,259 | €260,174 | -€119,085 | -31.4% |
| Trade receivables | 40 | €118,962 | €145,956 | +€26,994 | +22.7% |
| Other amounts receivable | 41 | €260,297 | €114,218 | -€146,079 | -56.1% |
| Cash at bank and in hand | 54/58 | €815,121 | €413,747 | -€401,373 | -49.2% |
| Deferred charges and accrued income | 490/1 | €49,370 | €50,231 | +€862 | +1.7% |
| Total equity and liabilities | 10/49 | €2,989,858 | €2,467,926 | -€521,931 | -17.5% |
| Equity | 10/15 | €1,435,773 | €1,438,096 | +€2,323 | +0.2% |
| Contributions | 10/11 | €260,000 | €260,000 | = | 0.0% |
| Capital | 10 | €260,000 | €260,000 | = | 0.0% |
| Issued capital | 100 | €260,000 | €260,000 | = | 0.0% |
| Reserves | 13 | €26,000 | €26,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,000 | €26,000 | = | 0.0% |
| Legal reserve | 130 | €26,000 | €26,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,149,773 | €1,152,096 | +€2,323 | +0.2% |
| Amounts payable | 17/49 | €1,554,085 | €1,029,830 | -€524,254 | -33.7% |
| Amounts payable after more than one year | 17 | €189,744 | €113,580 | -€76,164 | -40.1% |
| Financial debts | 170/4 | €184,984 | €108,820 | -€76,164 | -41.2% |
| Other amounts payable | 178/9 | €4,760 | €4,760 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,352,823 | €912,547 | -€440,276 | -32.5% |
| Current portion of amounts payable after more than one year | 42 | €114,716 | €79,610 | -€35,106 | -30.6% |
| Trade debts | 44 | €842,742 | €589,309 | -€253,433 | -30.1% |
| Suppliers | 440/4 | €842,742 | €589,309 | -€253,433 | -30.1% |
| Taxes, remuneration and social security | 45 | €134,702 | €98,547 | -€36,155 | -26.8% |
| Taxes | 450/3 | €31,940 | €7,841 | -€24,099 | -75.4% |
| Remuneration and social security | 454/9 | €102,762 | €90,705 | -€12,056 | -11.7% |
| Other amounts payable | 47/48 | €260,663 | €145,081 | -€115,583 | -44.3% |
| Accrued charges and deferred income | 492/3 | €11,518 | €3,704 | -€7,814 | -67.8% |
| Non-recurring operating income | 76A | €3,130 | €908 | -€2,222 | -71.0% |
| Remuneration, social security and pensions | 62 | €935,728 | €899,411 | -€36,317 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,602 | €171,105 | -€5,497 | -3.1% |
| Other operating charges | 640/8 | €65,043 | €67,637 | +€2,593 | +4.0% |
| Non-recurring operating charges | 66A | €762 | €9,010 | +€8,248 | +1,082% |
| Gross operating margin | 9900 | €1,385,998 | €1,189,684 | -€196,313 | -14.2% |
| Operating profit (loss) | 9901 | €207,863 | €42,522 | -€165,341 | -79.5% |
| Financial income | 75/76B | €37,565 | €37,979 | +€413 | +1.1% |
| Recurring financial income | 75 | €37,465 | €37,979 | +€513 | +1.4% |
| Non-recurring financial income | 76B | €100 | - | -€100 | |
| Financial charges | 65/66B | €81,728 | €71,519 | -€10,209 | -12.5% |
| Recurring financial charges | 65 | €53,096 | €49,870 | -€3,226 | -6.1% |
| Non-recurring financial charges | 66B | €28,632 | €21,649 | -€6,983 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €163,699 | €8,981 | -€154,718 | -94.5% |
| Income taxes | 67/77 | €49,502 | €6,658 | -€42,844 | -86.5% |
| Profit (loss) for the period | 9904 | €114,198 | €2,323 | -€111,875 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €114,198 | €2,323 | -€111,875 | -98.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.