FOURNI: 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.
FOURNI
Largest movements
- Cash +€11,309
up €11,309 (+341.1%), from €3,316 to €14,624
mainly Trade debts (+€23,848) and Other debts (+€6,389)
- Receivables within one year +€2,446
up €2,446 (+39.3%), from €6,221 to €8,666
- Tangible fixed assets -€386
down €386 (-62.0%), from €622 to €236
- Trade debts +€23,848
up €23,848 (+10.6%), from €224,449 to €248,297
- Profit (loss) carried forward -€16,808
down €16,808 (-4.0%), from -€416,726 to -€433,533
- Other debts +€6,389
up €6,389 (+14.1%), from €45,301 to €51,690
- Gross operating margin +€8,338
up €8,338 (+47.1%), from -€17,688 to -€9,351
- Financial income +€181
up €181 (+541.0%), from €34 to €215
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,159 | €23,527 | +€13,368 | +131.6% |
| Fixed assets | 21/28 | €622 | €236 | -€386 | -62.0% |
| Tangible fixed assets | 22/27 | €622 | €236 | -€386 | -62.0% |
| Plant, machinery and equipment | 23 | €622 | €236 | -€386 | -62.0% |
| Current assets | 29/58 | €9,536 | €23,291 | +€13,754 | +144.2% |
| Amounts receivable within one year | 40/41 | €6,221 | €8,666 | +€2,446 | +39.3% |
| Other amounts receivable | 41 | €6,221 | €8,666 | +€2,446 | +39.3% |
| Cash at bank and in hand | 54/58 | €3,316 | €14,624 | +€11,309 | +341.1% |
| Total equity and liabilities | 10/49 | €10,159 | €23,527 | +€13,368 | +131.6% |
| Equity | 10/15 | -€259,652 | -€276,460 | -€16,808 | -6.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €57,073 | €57,073 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €0 | -€9,916 | -100.0% |
| Reserves not available under the articles | 1311 | €9,916 | €0 | -€9,916 | -100.0% |
| Distributable reserves | 133 | €47,157 | €57,073 | +€9,916 | +21.0% |
| Profit (loss) carried forward | 14 | -€416,726 | -€433,533 | -€16,808 | -4.0% |
| Amounts payable | 17/49 | €269,811 | €299,987 | +€30,176 | +11.2% |
| Amounts payable within one year | 42/48 | €269,811 | €299,987 | +€30,176 | +11.2% |
| Financial debts | 43 | €39 | €0 | -€39 | -100.0% |
| Credit institutions | 430/8 | €39 | €0 | -€39 | -100.0% |
| Trade debts | 44 | €224,449 | €248,297 | +€23,848 | +10.6% |
| Suppliers | 440/4 | €224,449 | €248,297 | +€23,848 | +10.6% |
| Taxes, remuneration and social security | 45 | €21 | €0 | -€21 | -100.0% |
| Taxes | 450/3 | €21 | €0 | -€21 | -100.0% |
| Other amounts payable | 47/48 | €45,301 | €51,690 | +€6,389 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €386 | €386 | = | 0.0% |
| Other operating charges | 640/8 | €460 | €499 | +€40 | +8.7% |
| Non-recurring operating charges | 66A | €2,425 | €5,100 | +€2,675 | +110.3% |
| Gross operating margin | 9900 | -€17,688 | -€9,351 | +€8,338 | +47.1% |
| Operating profit (loss) | 9901 | -€20,959 | -€15,336 | +€5,623 | +26.8% |
| Financial income | 75/76B | €34 | €215 | +€181 | +541.0% |
| Recurring financial income | 75 | €34 | €215 | +€181 | +541.0% |
| Financial charges | 65/66B | €1,849 | €1,687 | -€163 | -8.8% |
| Recurring financial charges | 65 | €1,849 | €1,687 | -€163 | -8.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€22,774 | -€16,808 | +€5,966 | +26.2% |
| Profit (loss) for the period | 9904 | -€22,774 | -€16,808 | +€5,966 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,774 | -€16,808 | +€5,966 | +26.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.