FOURNIMAT: what changed
What changed
FOURNIMAT
NACE 46.649, Wholesale of other machinery and equipment
filed annual accounts (NBB)
Net result for the year
€8,199
2024 · €2,682+€5,518
Equity
€152,804
2024 · €144,605+€8,199
Cash
€4,574
2024 · €2,549+€2,025
Balance sheet total
€526,115
2024 · €543,374-€17,259
Largest movements
Assets
- Tangible fixed assets -€11,372
down €11,372 (-69.2%), from €16,432 to €5,060
of which Land and buildings: -€11,372
- Stocks and contracts -€5,680
down €5,680 (-2.7%), from €210,481 to €204,801
Equity and liabilities
- Trade debts -€23,656
down €23,656 (-10.1%), from €235,220 to €211,564
- Debts after one year -€8,458
down €8,458 (-7.1%), from €119,702 to €111,244
- Reserves +€8,199
up €8,199 (+56.4%), from €14,542 to €22,741
of which Distributable reserves: +€8,199
Income statement
- Gross operating margin -€44,586
down €44,586 (-43.4%), from €102,843 to €58,257
- Other operating charges -€20,943
down €20,943 (-55.6%), from €37,689 to €16,745
- Write-downs -€12,867
no longer reported in 2025 (was €12,867)
- Depreciation -€9,921
down €9,921 (-46.6%), from €21,293 to €11,372
- Financial charges -€2,945
down €2,945 (-13.9%), from €21,173 to €18,227
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
€2,682
Gross operating margin
-€44,586
Depreciation
+€9,921
Write-downs
+€12,867
Other operating charges
+€20,943
Financial income
+€1,869
Financial charges
+€2,945
Taxes
+€1,559
Result 2025
€8,199
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
+€10,484
Investment
€0
Financing
-€8,458
Cash 2024
€2,549
From operations (derived)
+€10,484
Net result for the year
+€8,199
Depreciation
+€11,372
Stocks and contracts
+€5,680
Receivables within one year
+€2,233
Trade debts
-€23,656
Tax, wage and social debts
+€3,128
Other debts
+€3,527
Financing
-€8,458
Debts after one year
-€8,458
Cash 2025
€4,574
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €543,374 | €526,115 | -€17,259 | -3.2% |
| Fixed assets | 21/28 | €16,432 | €5,060 | -€11,372 | -69.2% |
| Tangible fixed assets | 22/27 | €16,432 | €5,060 | -€11,372 | -69.2% |
| Land and buildings | 22 | €16,372 | €5,000 | -€11,372 | -69.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €526,942 | €521,055 | -€5,887 | -1.1% |
| Stocks and contracts in progress | 3 | €210,481 | €204,801 | -€5,680 | -2.7% |
| Stocks | 30/36 | €210,481 | €204,801 | -€5,680 | -2.7% |
| Amounts receivable within one year | 40/41 | €313,913 | €311,680 | -€2,233 | -0.7% |
| Trade receivables | 40 | €248,802 | €247,515 | -€1,287 | -0.5% |
| Other amounts receivable | 41 | €65,111 | €64,165 | -€946 | -1.5% |
| Cash at bank and in hand | 54/58 | €2,549 | €4,574 | +€2,025 | +79.5% |
| Total equity and liabilities | 10/49 | €543,374 | €526,115 | -€17,259 | -3.2% |
| Equity | 10/15 | €144,605 | €152,804 | +€8,199 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,542 | €22,741 | +€8,199 | +56.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €2,682 | €10,881 | +€8,199 | +306% |
| Profit (loss) carried forward | 14 | €111,463 | €111,463 | = | 0.0% |
| Amounts payable | 17/49 | €398,769 | €373,310 | -€25,459 | -6.4% |
| Amounts payable after more than one year | 17 | €119,702 | €111,244 | -€8,458 | -7.1% |
| Financial debts | 170/4 | €119,702 | €111,244 | -€8,458 | -7.1% |
| Amounts payable within one year | 42/48 | €279,067 | €262,067 | -€17,000 | -6.1% |
| Financial debts | 43 | €18,000 | €18,000 | = | 0.0% |
| Other loans | 439 | €18,000 | €18,000 | = | 0.0% |
| Trade debts | 44 | €235,220 | €211,564 | -€23,656 | -10.1% |
| Suppliers | 440/4 | €235,220 | €211,564 | -€23,656 | -10.1% |
| Taxes, remuneration and social security | 45 | €6,447 | €9,576 | +€3,128 | +48.5% |
| Taxes | 450/3 | €6,447 | €9,576 | +€3,128 | +48.5% |
| Other amounts payable | 47/48 | €19,400 | €22,927 | +€3,527 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,293 | €11,372 | -€9,921 | -46.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,867 | - | -€12,867 | |
| Other operating charges | 640/8 | €37,689 | €16,745 | -€20,943 | -55.6% |
| Gross operating margin | 9900 | €102,843 | €58,257 | -€44,586 | -43.4% |
| Operating profit (loss) | 9901 | €30,995 | €30,140 | -€855 | -2.8% |
| Financial income | 75/76B | €339 | €2,208 | +€1,869 | +552% |
| Recurring financial income | 75 | €339 | €2,208 | +€1,869 | +552% |
| Financial charges | 65/66B | €21,173 | €18,227 | -€2,945 | -13.9% |
| Recurring financial charges | 65 | €21,173 | €18,227 | -€2,945 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €10,161 | €14,120 | +€3,959 | +39.0% |
| Income taxes | 67/77 | €7,480 | €5,921 | -€1,559 | -20.8% |
| Profit (loss) for the period | 9904 | €2,682 | €8,199 | +€5,518 | +206% |
| Profit (loss) for the period to be appropriated | 9905 | €2,682 | €8,199 | +€5,518 | +206% |
Next steps
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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 2 November 2026 via checked.be.