Fouquaert Software: 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.
Fouquaert Software
Largest movements
- Cash +€33,745
up €33,745 (+25.2%), from €133,672 to €167,417
mainly Net result for the year (+€24,205) and Current investments (+€5,997)
- Reserves +€24,000
up €24,000 (+10.2%), from €234,651 to €258,651
of which Distributable reserves: +€24,000
- Gross operating margin -€11,537
down €11,537 (-34.3%), from €33,603 to €22,066
- Taxes -€4,496
down €4,496 (-32.2%), from €13,982 to €9,485
- Financial income +€2,637
up €2,637 (+19.4%), from €13,581 to €16,218
- Financial charges +€794
up €794 (+38.1%), from €2,083 to €2,877
- Purchases and services +€478
up €478 (+0.9%), from €51,436 to €51,914
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 | €582,627 | €608,167 | +€25,540 | +4.4% |
| Fixed assets | 21/28 | €2,792 | €1,922 | -€871 | -31.2% |
| Tangible fixed assets | 22/27 | €2,742 | €1,872 | -€871 | -31.8% |
| Plant, machinery and equipment | 23 | €2,742 | €1,872 | -€871 | -31.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €579,834 | €606,246 | +€26,411 | +4.6% |
| Amounts receivable within one year | 40/41 | €14,118 | €12,782 | -€1,337 | -9.5% |
| Trade receivables | 40 | €10,489 | €11,205 | +€716 | +6.8% |
| Other amounts receivable | 41 | €3,629 | €1,577 | -€2,052 | -56.5% |
| Current investments | 50/53 | €431,650 | €425,652 | -€5,997 | -1.4% |
| Cash at bank and in hand | 54/58 | €133,672 | €167,417 | +€33,745 | +25.2% |
| Deferred charges and accrued income | 490/1 | €395 | €395 | = | 0.0% |
| Total equity and liabilities | 10/49 | €582,627 | €608,167 | +€25,540 | +4.4% |
| Equity | 10/15 | €535,491 | €559,696 | +€24,205 | +4.5% |
| Contributions | 10/11 | €288,592 | €288,592 | = | 0.0% |
| Reserves | 13 | €234,651 | €258,651 | +€24,000 | +10.2% |
| Tax-exempt reserves | 132 | €4,151 | €4,151 | = | 0.0% |
| Distributable reserves | 133 | €230,500 | €254,500 | +€24,000 | +10.4% |
| Profit (loss) carried forward | 14 | €12,248 | €12,453 | +€205 | +1.7% |
| Amounts payable | 17/49 | €47,136 | €48,471 | +€1,335 | +2.8% |
| Amounts payable within one year | 42/48 | €47,136 | €48,471 | +€1,335 | +2.8% |
| Trade debts | 44 | €688 | €929 | +€241 | +35.0% |
| Suppliers | 440/4 | €688 | €929 | +€241 | +35.0% |
| Taxes, remuneration and social security | 45 | €5,702 | €6,999 | +€1,298 | +22.8% |
| Taxes | 450/3 | €5,702 | €6,999 | +€1,298 | +22.8% |
| Other amounts payable | 47/48 | €40,746 | €40,543 | -€204 | -0.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €51,436 | €51,914 | +€478 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €871 | €871 | = | 0.0% |
| Other operating charges | 640/8 | €823 | €845 | +€22 | +2.7% |
| Gross operating margin | 9900 | €33,603 | €22,066 | -€11,537 | -34.3% |
| Operating profit (loss) | 9901 | €31,909 | €20,350 | -€11,559 | -36.2% |
| Financial income | 75/76B | €13,581 | €16,218 | +€2,637 | +19.4% |
| Recurring financial income | 75 | €13,581 | €16,218 | +€2,637 | +19.4% |
| Financial charges | 65/66B | €2,083 | €2,877 | +€794 | +38.1% |
| Recurring financial charges | 65 | €2,083 | €2,877 | +€794 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €43,407 | €33,691 | -€9,716 | -22.4% |
| Income taxes | 67/77 | €13,982 | €9,485 | -€4,496 | -32.2% |
| Profit (loss) for the period | 9904 | €29,425 | €24,205 | -€5,220 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,425 | €24,205 | -€5,220 | -17.7% |
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 2 October 2026 via checked.be.