FOUMI LE PIRATE: what changed
What changed
FOUMI LE PIRATE
NACE 93.299, Other amusement and recreation activities
filed annual accounts (NBB)
Net result for the year
-€3,792
2024 · €10,476-€14,268
Equity
€11,240
2024 · €15,031-€3,792
Cash
€27,790
2024 · €26,722+€1,068
Balance sheet total
€164,016
2024 · €184,932-€20,917
Largest movements
Assets
- Tangible fixed assets -€16,439
down €16,439 (-12.2%), from €135,068 to €118,629
of which Plant, machinery and equipment: -€15,733
- Deferred charges and accrued income -€4,501
down €4,501 (-29.8%), from €15,089 to €10,588
Equity and liabilities
- Debts after one year -€13,519
down €13,519 (-15.2%), from €89,129 to €75,610
- Trade debts -€5,652
down €5,652 (-22.9%), from €24,713 to €19,061
- Tax, wage and social debts +€4,040
up €4,040 (+16.9%), from €23,942 to €27,982
of which Remuneration and social security: +€2,351
- Profit (loss) carried forward -€3,792
down €3,792 (-9.9%), from -€38,193 to -€41,985
- Accrued charges and deferred income -€2,000
down €2,000 (-21.6%), from €9,267 to €7,267
Income statement
- Depreciation +€8,735
up €8,735 (+81.7%), from €10,693 to €19,429
- Other operating charges +€8,679
up €8,679 (+80.5%), from €10,784 to €19,462
- Gross operating margin +€6,313
up €6,313 (+5.1%), from €124,799 to €131,112
- Financial charges +€1,821
up €1,821 (+28.9%), from €6,295 to €8,116
- Staff costs +€1,605
up €1,605 (+1.9%), from €85,675 to €87,280
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.
Result 2024
€10,476
Gross operating margin
+€6,313
Staff costs
-€1,605
Depreciation
-€8,735
Other operating charges
-€8,679
Other operating items
+€310
Financial income
-€92
Financial charges
-€1,821
Taxes
+€42
Result 2025
-€3,792
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€16,843
Investment
-€2,990
Financing
-€12,785
Cash 2024
€26,722
From operations (derived)
+€16,843
Net result for the year
-€3,792
Depreciation
+€19,429
Stocks and contracts
+€588
Receivables within one year
+€457
Deferred charges and accrued income
+€4,501
Trade debts
-€5,652
Tax, wage and social debts
+€4,040
Other debts
-€728
Accrued charges and deferred income
-€2,000
Investment (derived)
-€2,990
Investment in fixed assets (net)
-€2,990
Financing
-€12,785
Debts after one year
-€13,519
Current portion of long-term debt
+€734
Cash 2025
€27,790
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,932 | €164,016 | -€20,917 | -11.3% |
| Fixed assets | 21/28 | €135,236 | €118,798 | -€16,439 | -12.2% |
| Tangible fixed assets | 22/27 | €135,068 | €118,629 | -€16,439 | -12.2% |
| Plant, machinery and equipment | 23 | €132,728 | €116,995 | -€15,733 | -11.9% |
| Furniture and vehicles | 24 | €2,340 | €1,634 | -€706 | -30.2% |
| Financial fixed assets | 28 | €169 | €169 | = | 0.0% |
| Current assets | 29/58 | €49,696 | €45,218 | -€4,478 | -9.0% |
| Stocks and contracts in progress | 3 | €5,737 | €5,149 | -€588 | -10.2% |
| Stocks | 30/36 | €5,737 | €5,149 | -€588 | -10.2% |
| Amounts receivable within one year | 40/41 | €2,149 | €1,692 | -€457 | -21.3% |
| Trade receivables | 40 | €2,083 | €1,692 | -€391 | -18.8% |
| Other amounts receivable | 41 | €66 | - | -€66 | |
| Cash at bank and in hand | 54/58 | €26,722 | €27,790 | +€1,068 | +4.0% |
| Deferred charges and accrued income | 490/1 | €15,089 | €10,588 | -€4,501 | -29.8% |
| Total equity and liabilities | 10/49 | €184,932 | €164,016 | -€20,917 | -11.3% |
| Equity | 10/15 | €15,031 | €11,240 | -€3,792 | -25.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €3,225 | €3,225 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,225 | €3,225 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,225 | €3,225 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,193 | -€41,985 | -€3,792 | -9.9% |
| Amounts payable | 17/49 | €169,901 | €152,776 | -€17,125 | -10.1% |
| Amounts payable after more than one year | 17 | €89,129 | €75,610 | -€13,519 | -15.2% |
| Financial debts | 170/4 | €89,129 | €75,610 | -€13,519 | -15.2% |
| Amounts payable within one year | 42/48 | €71,506 | €69,900 | -€1,606 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €12,785 | €13,519 | +€734 | +5.7% |
| Trade debts | 44 | €24,713 | €19,061 | -€5,652 | -22.9% |
| Suppliers | 440/4 | €24,713 | €19,061 | -€5,652 | -22.9% |
| Advances received on contracts in progress | 46 | €470 | €470 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,942 | €27,982 | +€4,040 | +16.9% |
| Taxes | 450/3 | €7,970 | €9,658 | +€1,689 | +21.2% |
| Remuneration and social security | 454/9 | €15,973 | €18,324 | +€2,351 | +14.7% |
| Other amounts payable | 47/48 | €9,595 | €8,867 | -€728 | -7.6% |
| Accrued charges and deferred income | 492/3 | €9,267 | €7,267 | -€2,000 | -21.6% |
| Remuneration, social security and pensions | 62 | €85,675 | €87,280 | +€1,605 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,693 | €19,429 | +€8,735 | +81.7% |
| Other operating charges | 640/8 | €10,784 | €19,462 | +€8,679 | +80.5% |
| Non-recurring operating charges | 66A | €310 | - | -€310 | |
| Gross operating margin | 9900 | €124,799 | €131,112 | +€6,313 | +5.1% |
| Operating profit (loss) | 9901 | €17,336 | €4,940 | -€12,396 | -71.5% |
| Financial income | 75/76B | €235 | €143 | -€92 | -39.1% |
| Recurring financial income | 75 | €235 | €143 | -€92 | -39.1% |
| Financial charges | 65/66B | €6,295 | €8,116 | +€1,821 | +28.9% |
| Recurring financial charges | 65 | €6,295 | €8,116 | +€1,821 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €11,276 | -€3,033 | -€14,309 | |
| Income taxes | 67/77 | €800 | €759 | -€42 | -5.2% |
| Profit (loss) for the period | 9904 | €10,476 | -€3,792 | -€14,268 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,476 | -€3,792 | -€14,268 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 4 November 2026 via checked.be.