FOUJIE: 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.
FOUJIE
Largest movements
- Receivables within one year +€66,162
new in 2025: €66,162
of which Other amounts receivable: +€65,375
- Current investments -€65,000
down €65,000 (-100%), from €65,000 to €0
- Tangible fixed assets -€8,197
down €8,197 (-19.3%), from €42,478 to €34,281
- Trade debts -€36,568
down €36,568 (-92.7%), from €39,440 to €2,872
of which Suppliers: -€32,443
- Profit (loss) carried forward +€19,124
up €19,124 (+33.0%), from €58,014 to €77,139
- Other debts +€8,452
up €8,452 (+713%), from €1,185 to €9,637
- Tax, wage and social debts +€2,723
up €2,723 (+62.6%), from €4,351 to €7,074
of which Remuneration and social security: +€3,977
- Gross operating margin +€30,217
up €30,217 (+92.5%), from €32,659 to €62,876
- Staff costs -€27,994
down €27,994 (-49.7%), from €56,382 to €28,388
- Depreciation -€1,407
down €1,407 (-9.1%), from €15,433 to €14,025
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 | €123,451 | €117,182 | -€6,269 | -5.1% |
| Fixed assets | 21/28 | €47,378 | €39,181 | -€8,197 | -17.3% |
| Tangible fixed assets | 22/27 | €42,478 | €34,281 | -€8,197 | -19.3% |
| Plant, machinery and equipment | 23 | €7,927 | €5,210 | -€2,717 | -34.3% |
| Furniture and vehicles | 24 | €22,198 | €18,429 | -€3,769 | -17.0% |
| Other tangible fixed assets | 26 | €12,353 | €10,643 | -€1,710 | -13.8% |
| Financial fixed assets | 28 | €4,900 | €4,900 | = | 0.0% |
| Current assets | 29/58 | €76,073 | €78,001 | +€1,927 | +2.5% |
| Amounts receivable within one year | 40/41 | - | €66,162 | +€66,162 | |
| Trade receivables | 40 | - | €787 | +€787 | |
| Other amounts receivable | 41 | - | €65,375 | +€65,375 | |
| Current investments | 50/53 | €65,000 | €0 | -€65,000 | -100% |
| Cash at bank and in hand | 54/58 | €11,073 | €11,839 | +€766 | +6.9% |
| Total equity and liabilities | 10/49 | €123,451 | €117,182 | -€6,269 | -5.1% |
| Equity | 10/15 | €78,474 | €97,599 | +€19,124 | +24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,014 | €77,139 | +€19,124 | +33.0% |
| Amounts payable | 17/49 | €44,977 | €19,583 | -€25,394 | -56.5% |
| Amounts payable within one year | 42/48 | €44,977 | €19,583 | -€25,394 | -56.5% |
| Trade debts | 44 | €39,440 | €2,872 | -€36,568 | -92.7% |
| Suppliers | 440/4 | €35,315 | €2,872 | -€32,443 | -91.9% |
| Bills of exchange payable | 441 | €4,126 | - | -€4,126 | |
| Taxes, remuneration and social security | 45 | €4,351 | €7,074 | +€2,723 | +62.6% |
| Taxes | 450/3 | €3,585 | €2,331 | -€1,254 | -35.0% |
| Remuneration and social security | 454/9 | €765 | €4,743 | +€3,977 | +520% |
| Other amounts payable | 47/48 | €1,185 | €9,637 | +€8,452 | +713% |
| Remuneration, social security and pensions | 62 | €56,382 | €28,388 | -€27,994 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,433 | €14,025 | -€1,407 | -9.1% |
| Other operating charges | 640/8 | €390 | €925 | +€534 | +137% |
| Gross operating margin | 9900 | €32,659 | €62,876 | +€30,217 | +92.5% |
| Operating profit (loss) | 9901 | -€39,547 | €19,537 | +€59,084 | |
| Financial charges | 65/66B | €446 | €118 | -€328 | -73.5% |
| Recurring financial charges | 65 | €446 | €118 | -€328 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | -€39,993 | €19,419 | +€59,412 | |
| Income taxes | 67/77 | - | €295 | +€295 | |
| Profit (loss) for the period | 9904 | -€39,993 | €19,124 | +€59,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,993 | €19,124 | +€59,118 |
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 28 October 2026 via checked.be.