FOURSOME PROPERTIES: 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.
FOURSOME PROPERTIES
Largest movements
- Deferred charges and accrued income -€24,000
no longer reported in 2025 (was €24,000)
- Cash +€21,443
up €21,443 (+79.9%), from €26,821 to €48,264
mainly Deferred charges and accrued income (+€24,000) and Depreciation (+€8,992)
- Tax, wage and social debts -€7,904
no longer reported in 2025 (was €7,904)
- Profit (loss) carried forward +€6,549
up €6,549 (+94.2%), from €6,950 to €13,499
- Trade debts -€1,857
no longer reported in 2025 (was €1,857)
- Debts after one year +€1,620
up €1,620 (+3.3%), from €49,710 to €51,330
- Gross operating margin +€372
up €372 (+1.7%), from €21,482 to €21,854
- Taxes +€260
up €260 (+13.0%), from €2,000 to €2,260
- Other operating charges +€233
up €233 (+6.2%), from €3,763 to €3,995
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 | €141,346 | €139,753 | -€1,593 | -1.1% |
| Fixed assets | 21/28 | €69,825 | €70,790 | +€964 | +1.4% |
| Tangible fixed assets | 22/27 | €69,825 | €70,790 | +€964 | +1.4% |
| Land and buildings | 22 | €69,825 | €70,790 | +€964 | +1.4% |
| Current assets | 29/58 | €71,521 | €68,964 | -€2,557 | -3.6% |
| Amounts receivable within one year | 40/41 | €20,700 | €20,700 | = | 0.0% |
| Other amounts receivable | 41 | €20,700 | €20,700 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,821 | €48,264 | +€21,443 | +79.9% |
| Deferred charges and accrued income | 490/1 | €24,000 | - | -€24,000 | |
| Total equity and liabilities | 10/49 | €141,346 | €139,753 | -€1,593 | -1.1% |
| Equity | 10/15 | €81,875 | €88,424 | +€6,549 | +8.0% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €68,675 | €68,675 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €66,800 | €66,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,950 | €13,499 | +€6,549 | +94.2% |
| Amounts payable | 17/49 | €59,471 | €51,330 | -€8,142 | -13.7% |
| Amounts payable after more than one year | 17 | €49,710 | €51,330 | +€1,620 | +3.3% |
| Other amounts payable | 178/9 | €49,710 | €51,330 | +€1,620 | +3.3% |
| Amounts payable within one year | 42/48 | €9,761 | - | -€9,761 | |
| Trade debts | 44 | €1,857 | - | -€1,857 | |
| Suppliers | 440/4 | €1,857 | - | -€1,857 | |
| Taxes, remuneration and social security | 45 | €7,904 | - | -€7,904 | |
| Taxes | 450/3 | €7,904 | - | -€7,904 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,987 | €8,992 | +€5 | +0.1% |
| Other operating charges | 640/8 | €3,763 | €3,995 | +€233 | +6.2% |
| Gross operating margin | 9900 | €21,482 | €21,854 | +€372 | +1.7% |
| Operating profit (loss) | 9901 | €8,733 | €8,867 | +€135 | +1.5% |
| Financial charges | 65/66B | €51 | €58 | +€8 | +15.1% |
| Recurring financial charges | 65 | €51 | €58 | +€8 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €8,682 | €8,809 | +€127 | +1.5% |
| Income taxes | 67/77 | €2,000 | €2,260 | +€260 | +13.0% |
| Profit (loss) for the period | 9904 | €6,682 | €6,549 | -€133 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,682 | €6,549 | -€133 | -2.0% |
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 8 October 2026 via checked.be.