FOURASTY ET CIE: what changed
What changed
FOURASTY ET CIE
filed annual accounts (NBB)
Net result for the year
-€172,719
2024 · -€280,534+€107,815
Equity
€1.9m
2024 · €2.1m-€174,914
Cash
€11,793
2024 · €14,069-€2,276
Balance sheet total
€3.0m
2024 · €3.5m-€493,780
Largest movements
Assets
- Current investments -€305,446
down €305,446 (-99.9%), from €305,639 to €193
- Tangible fixed assets -€188,335
down €188,335 (-5.9%), from €3.2m to €3.0m
of which Land and buildings: -€157,987
Equity and liabilities
- Current portion of long-term debt -€299,896
down €299,896 (-100%), from €299,896 to €0
- Profit (loss) carried forward -€174,914
down €174,914 (-11.9%), from -€1.5m to -€1.6m
- Other debts -€47,500
down €47,500 (-50.5%), from €94,099 to €46,599
Income statement
- Financial income +€64,579
up €64,579 (+345%), from €18,740 to €83,319
of which Financial income: +€64,579
- Financial charges -€45,045
down €45,045 (-51.8%), from €86,882 to €41,837
- Gross operating margin -€7,376
down €7,376 (-76.0%), from €9,706 to €2,330
- Depreciation -€3,535
down €3,535 (-1.8%), from €200,824 to €197,289
- Taxes -€2,690
down €2,690 (-94.2%), from €2,855 to €165
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
-€280,534
Gross operating margin
-€7,376
Depreciation
+€3,535
Other operating charges
-€658
Financial income
+€64,579
Financial charges
+€45,045
Taxes
+€2,690
Result 2025
-€172,719
raises the resultlowers the result
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
+€3,324
Investment
+€296,492
Financing
-€302,092
Cash 2024
€14,069
From operations (derived)
+€3,324
Net result for the year
-€172,719
Depreciation
+€197,289
Receivables within one year
+€1,896
Deferred charges and accrued income
-€4,173
Trade debts
+€6,764
Other debts
-€47,500
Accrued charges and deferred income
+€21,766
Investment (derived)
+€296,492
Investment in fixed assets (net)
-€8,954
Current investments
+€305,446
Financing
-€302,092
Current portion of long-term debt
-€299,896
Contributions, distributions and other
-€2,196
Cash 2025
€11,793
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,528,726 | €3,034,946 | -€493,780 | -14.0% |
| Fixed assets | 21/28 | €3,192,911 | €3,004,576 | -€188,335 | -5.9% |
| Tangible fixed assets | 22/27 | €3,192,911 | €3,004,576 | -€188,335 | -5.9% |
| Land and buildings | 22 | €3,141,130 | €2,983,144 | -€157,987 | -5.0% |
| Furniture and vehicles | 24 | €51,781 | €21,432 | -€30,348 | -58.6% |
| Current assets | 29/58 | €335,815 | €30,370 | -€305,445 | -91.0% |
| Amounts receivable within one year | 40/41 | €4,319 | €2,423 | -€1,896 | -43.9% |
| Trade receivables | 40 | €1,060 | €260 | -€800 | -75.5% |
| Other amounts receivable | 41 | €3,259 | €2,163 | -€1,096 | -33.6% |
| Current investments | 50/53 | €305,639 | €193 | -€305,446 | -99.9% |
| Cash at bank and in hand | 54/58 | €14,069 | €11,793 | -€2,276 | -16.2% |
| Deferred charges and accrued income | 490/1 | €11,788 | €15,961 | +€4,173 | +35.4% |
| Total equity and liabilities | 10/49 | €3,528,726 | €3,034,946 | -€493,780 | -14.0% |
| Equity | 10/15 | €2,050,528 | €1,875,613 | -€174,914 | -8.5% |
| Contributions | 10/11 | €3,500,064 | €3,500,064 | = | 0.0% |
| Capital | 10 | €3,500,000 | €3,500,000 | = | 0.0% |
| Issued capital | 100 | €3,500,000 | €3,500,000 | = | 0.0% |
| Contributions outside capital | 11 | €64 | €64 | = | 0.0% |
| Share premium | 1100/10 | €64 | €64 | = | 0.0% |
| Reserves | 13 | €21,990 | €21,990 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,990 | €21,990 | = | 0.0% |
| Legal reserve | 130 | €21,990 | €21,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,471,526 | -€1,646,440 | -€174,914 | -11.9% |
| Amounts payable | 17/49 | €1,478,198 | €1,159,333 | -€318,866 | -21.6% |
| Amounts payable after more than one year | 17 | €900,000 | €900,000 | = | 0.0% |
| Other amounts payable | 178/9 | €900,000 | €900,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €411,626 | €70,994 | -€340,632 | -82.8% |
| Current portion of amounts payable after more than one year | 42 | €299,896 | €0 | -€299,896 | -100% |
| Trade debts | 44 | €17,630 | €24,395 | +€6,764 | +38.4% |
| Suppliers | 440/4 | €17,630 | €24,395 | +€6,764 | +38.4% |
| Other amounts payable | 47/48 | €94,099 | €46,599 | -€47,500 | -50.5% |
| Accrued charges and deferred income | 492/3 | €166,573 | €188,339 | +€21,766 | +13.1% |
| Non-recurring operating income | 76A | - | €32 | +€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200,824 | €197,289 | -€3,535 | -1.8% |
| Other operating charges | 640/8 | €18,419 | €19,077 | +€658 | +3.6% |
| Gross operating margin | 9900 | €9,706 | €2,330 | -€7,376 | -76.0% |
| Operating profit (loss) | 9901 | -€209,537 | -€214,036 | -€4,499 | -2.1% |
| Financial income | 75/76B | €18,740 | €83,319 | +€64,579 | +345% |
| Recurring financial income | 75 | €18,740 | €83,319 | +€64,579 | +345% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €86,882 | €41,837 | -€45,045 | -51.8% |
| Recurring financial charges | 65 | €86,882 | €41,837 | -€45,045 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | -€277,679 | -€172,554 | +€105,125 | +37.9% |
| Income taxes | 67/77 | €2,855 | €165 | -€2,690 | -94.2% |
| Profit (loss) for the period | 9904 | -€280,534 | -€172,719 | +€107,815 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€280,534 | -€172,719 | +€107,815 | +38.4% |
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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.