FOULON WIM: what changed
FOULON WIM
Largest movements
- Cash +€268,440
up €268,440 (+93.8%), from €286,059 to €554,499
mainly Net result for the year (+€363,927) and Debts after one year (+€267,850)
- Tangible fixed assets +€154,900
up €154,900 (+36.5%), from €424,309 to €579,209
of which Land and buildings: +€182,665
- Stocks and contracts +€49,713
up €49,713 (+274%), from €18,140 to €67,853
- Current investments +€24,000
up €24,000 (+200%), from €12,000 to €36,000
- Receivables within one year -€17,650
down €17,650 (-16.2%), from €109,143 to €91,493
of which Trade receivables: -€12,307
- Debts after one year +€267,850
up €267,850 (+148%), from €180,483 to €448,333
- Reserves +€128,633
up €128,633 (+53.6%), from €239,814 to €368,447
- Other debts +€87,367
up €87,367 (+31.2%), from €279,640 to €367,007
- Tax, wage and social debts +€35,277
up €35,277 (+166%), from €21,271 to €56,548
- Advances received -€33,250
no longer reported in 2025 (was €33,250)
- Gross operating margin +€197,270
up €197,270 (+50.9%), from €387,426 to €584,696
- Taxes +€36,718
up €36,718 (+49.1%), from €74,716 to €111,434
- Financial charges +€22,752
up €22,752 (+153%), from €14,830 to €37,582
- Other operating charges +€18,466
up €18,466 (+728%), from €2,538 to €21,005
- Financial income +€7,503
up €7,503 (+46.0%), from €16,311 to €23,814
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €862,566 | €1,341,031 | +€478,465 | +55.5% |
| Fixed assets | 21/28 | €424,309 | €579,209 | +€154,900 | +36.5% |
| Tangible fixed assets | 22/27 | €424,309 | €579,209 | +€154,900 | +36.5% |
| Land and buildings | 22 | €350,039 | €532,703 | +€182,665 | +52.2% |
| Plant, machinery and equipment | 23 | €20,394 | €19,063 | -€1,331 | -6.5% |
| Furniture and vehicles | 24 | €29,072 | €22,815 | -€6,257 | -21.5% |
| Leasing and similar rights | 25 | €24,804 | €4,628 | -€20,177 | -81.3% |
| Current assets | 29/58 | €438,257 | €761,822 | +€323,565 | +73.8% |
| Stocks and contracts in progress | 3 | €18,140 | €67,853 | +€49,713 | +274% |
| Stocks | 30/36 | €18,140 | €67,853 | +€49,713 | +274% |
| Amounts receivable within one year | 40/41 | €109,143 | €91,493 | -€17,650 | -16.2% |
| Trade receivables | 40 | €101,873 | €89,566 | -€12,307 | -12.1% |
| Other amounts receivable | 41 | €7,270 | €1,927 | -€5,343 | -73.5% |
| Current investments | 50/53 | €12,000 | €36,000 | +€24,000 | +200% |
| Cash at bank and in hand | 54/58 | €286,059 | €554,499 | +€268,440 | +93.8% |
| Deferred charges and accrued income | 490/1 | €12,914 | €11,977 | -€937 | -7.3% |
| Total equity and liabilities | 10/49 | €862,566 | €1,341,031 | +€478,465 | +55.5% |
| Equity | 10/15 | €258,414 | €387,047 | +€128,633 | +49.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €239,814 | €368,447 | +€128,633 | +53.6% |
| Distributable reserves | 133 | €239,814 | €368,447 | +€128,633 | +53.6% |
| Amounts payable | 17/49 | €604,152 | €953,984 | +€349,832 | +57.9% |
| Amounts payable after more than one year | 17 | €180,483 | €448,333 | +€267,850 | +148% |
| Financial debts | 170/4 | €180,483 | €448,333 | +€267,850 | +148% |
| Amounts payable within one year | 42/48 | €423,669 | €505,651 | +€81,982 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €49,455 | €66,483 | +€17,028 | +34.4% |
| Trade debts | 44 | €40,053 | €15,613 | -€24,440 | -61.0% |
| Suppliers | 440/4 | €40,053 | €15,613 | -€24,440 | -61.0% |
| Advances received on contracts in progress | 46 | €33,250 | - | -€33,250 | |
| Taxes, remuneration and social security | 45 | €21,271 | €56,548 | +€35,277 | +166% |
| Taxes | 450/3 | €21,271 | €56,548 | +€35,277 | +166% |
| Other amounts payable | 47/48 | €279,640 | €367,007 | +€87,367 | +31.2% |
| Remuneration, social security and pensions | 62 | €2,559 | €1,745 | -€814 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,279 | €72,817 | +€3,538 | +5.1% |
| Other operating charges | 640/8 | €2,538 | €21,005 | +€18,466 | +728% |
| Gross operating margin | 9900 | €387,426 | €584,696 | +€197,270 | +50.9% |
| Operating profit (loss) | 9901 | €313,050 | €489,130 | +€176,080 | +56.2% |
| Financial income | 75/76B | €16,311 | €23,814 | +€7,503 | +46.0% |
| Recurring financial income | 75 | €16,311 | €23,814 | +€7,503 | +46.0% |
| Financial charges | 65/66B | €14,830 | €37,582 | +€22,752 | +153% |
| Recurring financial charges | 65 | €14,830 | €37,582 | +€22,752 | +153% |
| Profit (loss) for the period before taxes | 9903 | €314,530 | €475,361 | +€160,831 | +51.1% |
| Income taxes | 67/77 | €74,716 | €111,434 | +€36,718 | +49.1% |
| Profit (loss) for the period | 9904 | €239,814 | €363,927 | +€124,114 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €239,814 | €363,927 | +€124,114 | +51.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.