FOURIER-BLONDEAU: what changed
Two financial 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.
FOURIER-BLONDEAU
Largest movements
- Tangible fixed assets -€8,553
down €8,553 (-15.0%), from €56,866 to €48,313
of which Furniture and vehicles: -€8,152
- Deferred charges and accrued income -€2,435
down €2,435 (-73.4%), from €3,318 to €883
- Cash +€2,327
up €2,327 (+3,733%), from €62 to €2,390
mainly Trade debts (+€9,689) and Depreciation (+€8,553)
- Other debts -€14,889
down €14,889 (-71.7%), from €20,771 to €5,882
- Trade debts +€9,689
up €9,689 (+86.6%), from €11,186 to €20,875
- Profit (loss) carried forward -€3,600
down €3,600 (-5.0%), from -€72,523 to -€76,123
- Other operating charges -€7,714
down €7,714 (-90.9%), from €8,490 to €776
- Gross operating margin -€6,962
down €6,962 (-49.7%), from €14,007 to €7,045
- Financial charges -€439
down €439 (-25.2%), from €1,747 to €1,307
- Financial income -€318
down €318 (-98.4%), from €323 to €5
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.
Derived cash bridge
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 | €61,257 | €52,089 | -€9,168 | -15.0% |
| Fixed assets | 21/28 | €56,866 | €48,313 | -€8,553 | -15.0% |
| Tangible fixed assets | 22/27 | €56,866 | €48,313 | -€8,553 | -15.0% |
| Plant, machinery and equipment | 23 | €802 | €401 | -€401 | -50.0% |
| Furniture and vehicles | 24 | €56,064 | €47,912 | -€8,152 | -14.5% |
| Current assets | 29/58 | €4,391 | €3,776 | -€615 | -14.0% |
| Amounts receivable within one year | 40/41 | €1,011 | €503 | -€507 | -50.2% |
| Trade receivables | 40 | €1,011 | €8 | -€1,002 | -99.2% |
| Other amounts receivable | 41 | - | €495 | +€495 | |
| Cash at bank and in hand | 54/58 | €62 | €2,390 | +€2,327 | +3,733% |
| Deferred charges and accrued income | 490/1 | €3,318 | €883 | -€2,435 | -73.4% |
| Total equity and liabilities | 10/49 | €61,257 | €52,089 | -€9,168 | -15.0% |
| Equity | 10/15 | €28,932 | €25,332 | -€3,600 | -12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,855 | €82,855 | = | 0.0% |
| Distributable reserves | 133 | €82,855 | €82,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,523 | -€76,123 | -€3,600 | -5.0% |
| Amounts payable | 17/49 | €32,325 | €26,758 | -€5,567 | -17.2% |
| Amounts payable within one year | 42/48 | €32,325 | €26,758 | -€5,567 | -17.2% |
| Trade debts | 44 | €11,186 | €20,875 | +€9,689 | +86.6% |
| Suppliers | 440/4 | €11,186 | €20,875 | +€9,689 | +86.6% |
| Taxes, remuneration and social security | 45 | €367 | - | -€367 | |
| Taxes | 450/3 | €367 | - | -€367 | |
| Other amounts payable | 47/48 | €20,771 | €5,882 | -€14,889 | -71.7% |
| Non-recurring operating income | 76A | €199 | €213 | +€14 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,679 | €8,553 | -€127 | -1.5% |
| Other operating charges | 640/8 | €8,490 | €776 | -€7,714 | -90.9% |
| Gross operating margin | 9900 | €14,007 | €7,045 | -€6,962 | -49.7% |
| Operating profit (loss) | 9901 | -€3,163 | -€2,284 | +€879 | +27.8% |
| Financial income | 75/76B | €323 | €5 | -€318 | -98.4% |
| Recurring financial income | 75 | €323 | €5 | -€318 | -98.4% |
| Financial charges | 65/66B | €1,747 | €1,307 | -€439 | -25.2% |
| Recurring financial charges | 65 | €1,747 | €1,307 | -€439 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,586 | -€3,586 | +€1,000 | +21.8% |
| Income taxes | 67/77 | €134 | €15 | -€120 | -89.1% |
| Profit (loss) for the period | 9904 | -€4,720 | -€3,600 | +€1,120 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,720 | -€3,600 | +€1,120 | +23.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.