FOURINVEST: 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.
FOURINVEST
Largest movements
- Cash +€45,212
up €45,212 (+1,213%), from €3,727 to €48,939
mainly Accrued charges and deferred income (+€91,083) and Tax, wage and social debts (+€89,000)
- Receivables within one year +€41,280
up €41,280 (+8.7%), from €472,956 to €514,236
- Accrued charges and deferred income +€91,083
new in 2025: €91,083
- Tax, wage and social debts +€89,000
up €89,000 (+43.7%), from €203,476 to €292,476
- Other debts -€55,580
no longer reported in 2025 (was €55,580)
- Debts after one year -€39,460
down €39,460 (-4.4%), from €897,806 to €858,346
- Other operating charges +€2,577
up €2,577 (+86.3%), from €2,985 to €5,561
- Gross operating margin +€2,375
up €2,375 (+6.8%), from €35,117 to €37,492
- Financial income +€2,005
up €2,005 (+7.3%), from €27,299 to €29,304
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 | €1,290,280 | €1,372,073 | +€81,793 | +6.3% |
| Fixed assets | 21/28 | €786,317 | €779,363 | -€6,955 | -0.9% |
| Tangible fixed assets | 22/27 | €786,317 | €779,363 | -€6,955 | -0.9% |
| Land and buildings | 22 | €781,435 | €775,282 | -€6,153 | -0.8% |
| Plant, machinery and equipment | 23 | €1,080 | €895 | -€185 | -17.1% |
| Furniture and vehicles | 24 | €3,803 | €3,186 | -€617 | -16.2% |
| Current assets | 29/58 | €503,962 | €592,711 | +€88,748 | +17.6% |
| Amounts receivable within one year | 40/41 | €472,956 | €514,236 | +€41,280 | +8.7% |
| Other amounts receivable | 41 | €472,956 | €514,236 | +€41,280 | +8.7% |
| Cash at bank and in hand | 54/58 | €3,727 | €48,939 | +€45,212 | +1,213% |
| Deferred charges and accrued income | 490/1 | €27,280 | €29,536 | +€2,256 | +8.3% |
| Total equity and liabilities | 10/49 | €1,290,280 | €1,372,073 | +€81,793 | +6.3% |
| Equity | 10/15 | €71,663 | €70,582 | -€1,081 | -1.5% |
| Contributions | 10/11 | €14,300 | €14,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,363 | €56,282 | -€1,081 | -1.9% |
| Amounts payable | 17/49 | €1,218,617 | €1,301,492 | +€82,875 | +6.8% |
| Amounts payable after more than one year | 17 | €897,806 | €858,346 | -€39,460 | -4.4% |
| Financial debts | 170/4 | €897,806 | €858,346 | -€39,460 | -4.4% |
| Amounts payable within one year | 42/48 | €320,811 | €352,062 | +€31,251 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €38,872 | €39,460 | +€588 | +1.5% |
| Trade debts | 44 | €22,883 | €20,127 | -€2,757 | -12.0% |
| Suppliers | 440/4 | €22,883 | €20,127 | -€2,757 | -12.0% |
| Taxes, remuneration and social security | 45 | €203,476 | €292,476 | +€89,000 | +43.7% |
| Taxes | 450/3 | €203,476 | €292,476 | +€89,000 | +43.7% |
| Other amounts payable | 47/48 | €55,580 | - | -€55,580 | |
| Accrued charges and deferred income | 492/3 | - | €91,083 | +€91,083 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,265 | €19,571 | +€307 | +1.6% |
| Other operating charges | 640/8 | €2,985 | €5,561 | +€2,577 | +86.3% |
| Gross operating margin | 9900 | €35,117 | €37,492 | +€2,375 | +6.8% |
| Operating profit (loss) | 9901 | €12,868 | €12,360 | -€508 | -3.9% |
| Financial income | 75/76B | €27,299 | €29,304 | +€2,005 | +7.3% |
| Recurring financial income | 75 | €27,299 | €29,304 | +€2,005 | +7.3% |
| Financial charges | 65/66B | €42,862 | €42,745 | -€117 | -0.3% |
| Recurring financial charges | 65 | €42,862 | €42,745 | -€117 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,695 | -€1,081 | +€1,614 | +59.9% |
| Profit (loss) for the period | 9904 | -€2,695 | -€1,081 | +€1,614 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,695 | -€1,081 | +€1,614 | +59.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.