FOUNDATION TECHNOLOGIES: 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.
FOUNDATION TECHNOLOGIES
Largest movements
- Cash +€42,419
up €42,419 (+29.7%), from €143,060 to €185,480
mainly Current investments (+€22,454) and Depreciation (+€19,324)
- Current investments -€22,454
no longer reported in 2025 (was €22,454)
- Receivables within one year -€13,043
down €13,043 (-99.3%), from €13,135 to €92
of which Other amounts receivable: -€12,990
- Tangible fixed assets -€9,418
down €9,418 (-3.6%), from €265,073 to €255,655
of which Land and buildings: -€18,379
- Debts after one year -€12,403
down €12,403 (-9.2%), from €135,000 to €122,597
- Reserves +€5,896
up €5,896 (+2.3%), from €257,902 to €263,798
of which Non-distributable reserves: +€5,896
- Financial charges -€28,907
down €28,907 (-82.1%), from €35,193 to €6,286
- Gross operating margin +€16,751
up €16,751 (+79.7%), from €21,014 to €37,765
- Depreciation +€5,202
up €5,202 (+36.8%), from €14,121 to €19,324
- Taxes +€3,771
up €3,771, from -€532 to €3,239
- Other operating charges +€1,438
up €1,438 (+57.3%), from €2,511 to €3,950
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €445,477 | €442,136 | -€3,341 | -0.8% |
| Fixed assets | 21/28 | €265,073 | €255,655 | -€9,418 | -3.6% |
| Tangible fixed assets | 22/27 | €265,073 | €255,655 | -€9,418 | -3.6% |
| Land and buildings | 22 | €264,929 | €246,550 | -€18,379 | -6.9% |
| Plant, machinery and equipment | 23 | €144 | €9,105 | +€8,961 | +6238.5% |
| Current assets | 29/58 | €180,405 | €186,481 | +€6,076 | +3.4% |
| Amounts receivable within one year | 40/41 | €13,135 | €92 | -€13,043 | -99.3% |
| Trade receivables | 40 | €145 | €92 | -€53 | -36.8% |
| Other amounts receivable | 41 | €12,990 | - | -€12,990 | |
| Current investments | 50/53 | €22,454 | - | -€22,454 | |
| Cash at bank and in hand | 54/58 | €143,060 | €185,480 | +€42,419 | +29.7% |
| Deferred charges and accrued income | 490/1 | €1,756 | €909 | -€846 | -48.2% |
| Total equity and liabilities | 10/49 | €445,477 | €442,136 | -€3,341 | -0.8% |
| Equity | 10/15 | €307,502 | €313,398 | +€5,896 | +1.9% |
| Contributions | 10/11 | €49,600 | €49,600 | = | 0.0% |
| Reserves | 13 | €257,902 | €263,798 | +€5,896 | +2.3% |
| Non-distributable reserves | 130/1 | €114,586 | €120,482 | +€5,896 | +5.1% |
| Other | 1319 | €114,586 | €120,482 | +€5,896 | +5.1% |
| Distributable reserves | 133 | €143,316 | €143,316 | = | 0.0% |
| Amounts payable | 17/49 | €137,975 | €128,738 | -€9,237 | -6.7% |
| Amounts payable after more than one year | 17 | €135,000 | €122,597 | -€12,403 | -9.2% |
| Financial debts | 170/4 | €135,000 | €122,597 | -€12,403 | -9.2% |
| Amounts payable within one year | 42/48 | €2,782 | €4,515 | +€1,733 | +62.3% |
| Trade debts | 44 | €2,259 | - | -€2,259 | |
| Suppliers | 440/4 | €2,259 | - | -€2,259 | |
| Taxes, remuneration and social security | 45 | €524 | €4,515 | +€3,992 | +762.3% |
| Taxes | 450/3 | €524 | €4,515 | +€3,992 | +762.3% |
| Accrued charges and deferred income | 492/3 | €193 | €1,625 | +€1,433 | +743.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,121 | €19,324 | +€5,202 | +36.8% |
| Other operating charges | 640/8 | €2,511 | €3,950 | +€1,438 | +57.3% |
| Gross operating margin | 9900 | €21,014 | €37,765 | +€16,751 | +79.7% |
| Operating profit (loss) | 9901 | €4,381 | €14,492 | +€10,111 | +230.8% |
| Financial income | 75/76B | €1,339 | €929 | -€410 | -30.6% |
| Recurring financial income | 75 | €1,339 | €929 | -€410 | -30.6% |
| Financial charges | 65/66B | €35,193 | €6,286 | -€28,907 | -82.1% |
| Recurring financial charges | 65 | €35,193 | €6,286 | -€28,907 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | -€29,473 | €9,135 | +€38,608 | |
| Income taxes | 67/77 | -€532 | €3,239 | +€3,771 | |
| Profit (loss) for the period | 9904 | -€28,941 | €5,896 | +€34,837 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,941 | €5,896 | +€34,837 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.