Foundation.be: 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.
What changed
Foundation.be
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€27,723
2024 · €34,744-€7,020
Equity
€564,335
2024 · €536,612+€27,723
Cash
€2,546
2024 · €1,193+€1,353
Balance sheet total
€799,786
2024 · €775,636+€24,150
Largest movements
Assets
- Stocks and contracts +€25,606
up €25,606 (+8.8%), from €292,109 to €317,715
Equity and liabilities
- Reserves +€27,723
up €27,723 (+5.9%), from €472,260 to €499,984
of which Distributable reserves: +€27,723
- Debts after one year -€22,057
down €22,057 (-27.0%), from €81,660 to €59,603
- Other debts +€8,880
up €8,880 (+7.6%), from €117,282 to €126,162
Income statement
- Gross operating margin -€7,717
down €7,717 (-9.3%), from €82,538 to €74,821
- Taxes -€3,126
down €3,126 (-21.3%), from €14,669 to €11,543
- Financial charges +€1,933
up €1,933 (+23.9%), from €8,098 to €10,030
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.
Result 2024
€34,744
Gross operating margin
-€7,717
Depreciation
-€677
Other operating charges
+€275
Financial income
-€96
Financial charges
-€1,933
Taxes
+€3,126
Result 2025
€27,723
Cash bridge derived
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.
From operations
+€45,254
Investment
-€22,127
Financing
-€21,774
Cash 2024
€1,193
From operations (derived)
+€45,254
Net result for the year
+€27,723
Depreciation
+€24,267
Receivables after one year
+€4,000
Stocks and contracts
-€25,606
Receivables within one year
-€2,539
Deferred charges and accrued income
-€791
Trade debts
-€862
Tax, wage and social debts
+€6,709
Other debts
+€8,880
Accrued charges and deferred income
+€3,474
Investment (derived)
-€22,127
Investment in fixed assets (net)
-€22,127
Financing
-€21,774
Debts after one year
-€22,057
Current portion of long-term debt
+€283
Cash 2025
€2,546
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €775,636 | €799,786 | +€24,150 | +3.1% |
| Fixed assets | 21/28 | €390,165 | €388,026 | -€2,139 | -0.5% |
| Tangible fixed assets | 22/27 | €329,498 | €327,359 | -€2,139 | -0.6% |
| Land and buildings | 22 | €250,818 | €241,267 | -€9,551 | -3.8% |
| Plant, machinery and equipment | 23 | €1,410 | €531 | -€879 | -62.3% |
| Furniture and vehicles | 24 | €4,074 | €2,434 | -€1,640 | -40.3% |
| Other tangible fixed assets | 26 | €73,197 | €83,127 | +€9,930 | +13.6% |
| Financial fixed assets | 28 | €60,667 | €60,667 | = | 0.0% |
| Current assets | 29/58 | €385,471 | €411,760 | +€26,289 | +6.8% |
| Amounts receivable after more than one year | 29 | €27,334 | €23,334 | -€4,000 | -14.6% |
| Other amounts receivable | 291 | €27,334 | €23,334 | -€4,000 | -14.6% |
| Stocks and contracts in progress | 3 | €292,109 | €317,715 | +€25,606 | +8.8% |
| Stocks | 30/36 | €292,109 | €317,715 | +€25,606 | +8.8% |
| Amounts receivable within one year | 40/41 | €64,199 | €66,738 | +€2,539 | +4.0% |
| Trade receivables | 40 | €40,993 | €53,407 | +€12,414 | +30.3% |
| Other amounts receivable | 41 | €23,206 | €13,331 | -€9,875 | -42.6% |
| Cash at bank and in hand | 54/58 | €1,193 | €2,546 | +€1,353 | +113.4% |
| Deferred charges and accrued income | 490/1 | €637 | €1,428 | +€791 | +124.3% |
| Total equity and liabilities | 10/49 | €775,636 | €799,786 | +€24,150 | +3.1% |
| Equity | 10/15 | €536,612 | €564,335 | +€27,723 | +5.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €472,260 | €499,984 | +€27,723 | +5.9% |
| Tax-exempt reserves | 132 | €5,494 | €5,494 | = | 0.0% |
| Distributable reserves | 133 | €466,766 | €494,490 | +€27,723 | +5.9% |
| Profit (loss) carried forward | 14 | €51,951 | €51,951 | = | 0.0% |
| Amounts payable | 17/49 | €239,025 | €235,451 | -€3,574 | -1.5% |
| Amounts payable after more than one year | 17 | €81,660 | €59,603 | -€22,057 | -27.0% |
| Financial debts | 170/4 | €81,660 | €59,603 | -€22,057 | -27.0% |
| Amounts payable within one year | 42/48 | €150,496 | €165,506 | +€15,009 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €21,777 | €22,059 | +€283 | +1.3% |
| Trade debts | 44 | €4,291 | €3,429 | -€862 | -20.1% |
| Suppliers | 440/4 | €4,291 | €3,429 | -€862 | -20.1% |
| Taxes, remuneration and social security | 45 | €7,147 | €13,855 | +€6,709 | +93.9% |
| Taxes | 450/3 | €7,147 | €13,855 | +€6,709 | +93.9% |
| Other amounts payable | 47/48 | €117,282 | €126,162 | +€8,880 | +7.6% |
| Accrued charges and deferred income | 492/3 | €6,869 | €10,343 | +€3,474 | +50.6% |
| Non-recurring operating income | 76A | €1,370 | - | -€1,370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,590 | €24,267 | +€677 | +2.9% |
| Other operating charges | 640/8 | €2,241 | €1,966 | -€275 | -12.3% |
| Gross operating margin | 9900 | €82,538 | €74,821 | -€7,717 | -9.3% |
| Operating profit (loss) | 9901 | €56,707 | €48,589 | -€8,118 | -14.3% |
| Financial income | 75/76B | €804 | €708 | -€96 | -11.9% |
| Recurring financial income | 75 | €804 | €708 | -€96 | -11.9% |
| Financial charges | 65/66B | €8,098 | €10,030 | +€1,933 | +23.9% |
| Recurring financial charges | 65 | €8,098 | €10,030 | +€1,933 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €49,413 | €39,266 | -€10,147 | -20.5% |
| Income taxes | 67/77 | €14,669 | €11,543 | -€3,126 | -21.3% |
| Profit (loss) for the period | 9904 | €34,744 | €27,723 | -€7,020 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,744 | €27,723 | -€7,020 | -20.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.