FOURNIER: 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.
FOURNIER
Largest movements
- Stocks and contracts +€181,075
new in 2024: €181,075
- Receivables within one year +€127,741
up €127,741 (+1257.1%), from €10,162 to €137,903
of which Other amounts receivable: +€126,249
- Tangible fixed assets +€22,742
up €22,742 (+362.1%), from €6,280 to €29,022
of which Plant, machinery and equipment: +€19,053
- Other debts +€282,424
up €282,424 (+68.5%), from €412,409 to €694,833
- Trade debts +€31,593
up €31,593 (+1661.8%), from €1,901 to €33,494
- Tax, wage and social debts +€17,364
up €17,364 (+321.8%), from €5,396 to €22,760
of which Remuneration and social security: +€11,412
- Staff costs +€67,598
new in 2024: €67,598
- Gross operating margin +€37,243
up €37,243 (+71.7%), from €51,945 to €89,188
- Depreciation +€3,833
up €3,833 (+86.2%), from €4,448 to €8,282
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 | €324,306 | €658,141 | +€333,834 | +102.9% |
| Fixed assets | 21/28 | €311,280 | €334,022 | +€22,742 | +7.3% |
| Tangible fixed assets | 22/27 | €6,280 | €29,022 | +€22,742 | +362.1% |
| Plant, machinery and equipment | 23 | - | €19,053 | +€19,053 | |
| Furniture and vehicles | 24 | €0 | €1,252 | +€1,252 | |
| Other tangible fixed assets | 26 | €6,280 | €8,718 | +€2,438 | +38.8% |
| Financial fixed assets | 28 | €305,000 | €305,000 | = | 0.0% |
| Current assets | 29/58 | €13,026 | €324,119 | +€311,092 | +2388.2% |
| Stocks and contracts in progress | 3 | - | €181,075 | +€181,075 | |
| Stocks | 30/36 | - | €181,075 | +€181,075 | |
| Amounts receivable within one year | 40/41 | €10,162 | €137,903 | +€127,741 | +1257.1% |
| Trade receivables | 40 | €8,168 | €9,660 | +€1,492 | +18.3% |
| Other amounts receivable | 41 | €1,994 | €128,244 | +€126,249 | +6329.9% |
| Cash at bank and in hand | 54/58 | €1,772 | €3,782 | +€2,010 | +113.4% |
| Deferred charges and accrued income | 490/1 | €1,092 | €1,358 | +€266 | +24.4% |
| Total equity and liabilities | 10/49 | €324,306 | €658,141 | +€333,834 | +102.9% |
| Equity | 10/15 | -€96,529 | -€92,947 | +€3,582 | +3.7% |
| Contributions | 10/11 | €167,328 | €167,328 | = | 0.0% |
| Capital | 10 | €167,328 | €167,328 | = | 0.0% |
| Issued capital | 100 | €167,328 | €167,328 | = | 0.0% |
| Reserves | 13 | €7,288 | €7,288 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,288 | €7,288 | = | 0.0% |
| Legal reserve | 130 | €7,288 | €7,288 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271,146 | -€267,564 | +€3,582 | +1.3% |
| Amounts payable | 17/49 | €420,836 | €751,088 | +€330,252 | +78.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €420,836 | €751,088 | +€330,252 | +78.5% |
| Current portion of amounts payable after more than one year | 42 | €1,129 | €0 | -€1,129 | -100.0% |
| Trade debts | 44 | €1,901 | €33,494 | +€31,593 | +1661.8% |
| Suppliers | 440/4 | €1,901 | €33,494 | +€31,593 | +1661.8% |
| Taxes, remuneration and social security | 45 | €5,396 | €22,760 | +€17,364 | +321.8% |
| Taxes | 450/3 | €5,396 | €11,348 | +€5,952 | +110.3% |
| Remuneration and social security | 454/9 | - | €11,412 | +€11,412 | |
| Other amounts payable | 47/48 | €412,409 | €694,833 | +€282,424 | +68.5% |
| Non-recurring operating income | 76A | €3,762 | €0 | -€3,762 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €67,598 | +€67,598 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,448 | €8,282 | +€3,833 | +86.2% |
| Other operating charges | 640/8 | €6,598 | €6,810 | +€212 | +3.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €51,945 | €89,188 | +€37,243 | +71.7% |
| Operating profit (loss) | 9901 | €40,899 | €6,498 | -€34,401 | -84.1% |
| Financial income | 75/76B | €1 | €71 | +€71 | +11805.0% |
| Recurring financial income | 75 | €1 | €71 | +€71 | +11805.0% |
| Financial charges | 65/66B | €1,410 | €2,147 | +€737 | +52.3% |
| Recurring financial charges | 65 | €1,410 | €2,147 | +€737 | +52.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €39,489 | €4,422 | -€35,067 | -88.8% |
| Income taxes | 67/77 | €224 | €840 | +€616 | +275.5% |
| Profit (loss) for the period | 9904 | €39,266 | €3,582 | -€35,684 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,266 | €3,582 | -€35,684 | -90.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.