FourOne: 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.
FourOne
Largest movements
- Cash -€31,211
down €31,211 (-31.7%), from €98,327 to €67,116
mainly Other debts (-€14,858) and Tax, wage and social debts (-€13,730)
- Other debts -€14,858
down €14,858 (-100.0%), from €14,858 to €0
- Tax, wage and social debts -€13,730
down €13,730 (-100.0%), from €13,730 to €0
- Reserves -€8,282
down €8,282 (-24.5%), from €33,823 to €25,541
of which Distributable reserves: -€8,282
- Trade debts +€5,898
up €5,898, from €0 to €5,898
- Taxes -€13,730
down €13,730 (-100.0%), from €13,730 to €0
- Gross operating margin +€8,331
up €8,331 (+80.9%), from -€10,300 to -€1,969
- Depreciation -€502
down €502 (-100.0%), from €502 to €0
- Financial income -€370
down €370 (-100.0%), from €370 to €0
- Other operating charges +€230
up €230 (+3.8%), from €6,048 to €6,278
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.
Cash bridge derived
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 | €123,911 | €92,939 | -€30,972 | -25.0% |
| Fixed assets | 21/28 | €23,656 | €23,656 | = | 0.0% |
| Tangible fixed assets | 22/27 | €23,656 | €23,656 | = | 0.0% |
| Land and buildings | 22 | €23,656 | €23,656 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €100,255 | €69,283 | -€30,972 | -30.9% |
| Amounts receivable within one year | 40/41 | €1,927 | €1,278 | -€650 | -33.7% |
| Trade receivables | 40 | €171 | €0 | -€171 | -100.0% |
| Other amounts receivable | 41 | €1,756 | €1,278 | -€479 | -27.3% |
| Cash at bank and in hand | 54/58 | €98,327 | €67,116 | -€31,211 | -31.7% |
| Deferred charges and accrued income | 490/1 | - | €889 | +€889 | |
| Total equity and liabilities | 10/49 | €123,911 | €92,939 | -€30,972 | -25.0% |
| Equity | 10/15 | €95,323 | €87,041 | -€8,282 | -8.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €33,823 | €25,541 | -€8,282 | -24.5% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €27,673 | €19,391 | -€8,282 | -29.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €28,588 | €5,898 | -€22,690 | -79.4% |
| Amounts payable within one year | 42/48 | €28,588 | €5,898 | -€22,690 | -79.4% |
| Trade debts | 44 | €0 | €5,898 | +€5,898 | |
| Suppliers | 440/4 | €0 | €5,898 | +€5,898 | |
| Taxes, remuneration and social security | 45 | €13,730 | €0 | -€13,730 | -100.0% |
| Taxes | 450/3 | €13,730 | €0 | -€13,730 | -100.0% |
| Other amounts payable | 47/48 | €14,858 | €0 | -€14,858 | -100.0% |
| Non-recurring operating income | 76A | - | €21,000 | +€21,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502 | €0 | -€502 | -100.0% |
| Other operating charges | 640/8 | €6,048 | €6,278 | +€230 | +3.8% |
| Gross operating margin | 9900 | -€10,300 | -€1,969 | +€8,331 | +80.9% |
| Operating profit (loss) | 9901 | -€16,850 | -€8,247 | +€8,603 | +51.1% |
| Financial income | 75/76B | €370 | €0 | -€370 | -100.0% |
| Recurring financial income | 75 | €370 | €0 | -€370 | -100.0% |
| Financial charges | 65/66B | €78 | €35 | -€43 | -54.8% |
| Recurring financial charges | 65 | €78 | €35 | -€43 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,558 | -€8,282 | +€8,276 | +50.0% |
| Transfer from deferred taxes | 780 | €100,270 | €0 | -€100,270 | -100.0% |
| Income taxes | 67/77 | €13,730 | €0 | -€13,730 | -100.0% |
| Profit (loss) for the period | 9904 | €69,982 | -€8,282 | -€78,264 | |
| Transfer from tax-exempt reserves | 789 | €300,810 | €0 | -€300,810 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €370,792 | -€8,282 | -€379,074 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.