Fousa: 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.
Fousa
Largest movements
- Receivables within one year +€95,274
up €95,274 (+207.5%), from €45,924 to €141,197
of which Trade receivables: +€87,612
- Cash -€36,218
down €36,218 (-40.2%), from €89,997 to €53,779
mainly Contributions, distributions and other (-€185,000) and Receivables within one year (-€95,274)
- Tangible fixed assets +€6,353
up €6,353 (+86.6%), from €7,333 to €13,685
of which Furniture and vehicles: +€8,083
- Other debts +€185,000
new in 2025: €185,000
- Profit (loss) carried forward -€116,650
down €116,650 (-87.4%), from €133,405 to €16,755
- Tax, wage and social debts -€2,579
down €2,579 (-57.5%), from €4,486 to €1,907
- Gross operating margin +€30,145
up €30,145 (+48.5%), from €62,205 to €92,350
- Taxes +€5,748
up €5,748 (+49.6%), from €11,591 to €17,339
- Depreciation +€1,213
up €1,213 (+22.6%), from €5,362 to €6,575
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 | €143,253 | €208,661 | +€65,408 | +45.7% |
| Fixed assets | 21/28 | €7,333 | €13,685 | +€6,353 | +86.6% |
| Tangible fixed assets | 22/27 | €7,333 | €13,685 | +€6,353 | +86.6% |
| Plant, machinery and equipment | 23 | €4,854 | €3,123 | -€1,730 | -35.7% |
| Furniture and vehicles | 24 | €2,479 | €10,562 | +€8,083 | +326.0% |
| Current assets | 29/58 | €135,921 | €194,976 | +€59,055 | +43.4% |
| Amounts receivable within one year | 40/41 | €45,924 | €141,197 | +€95,274 | +207.5% |
| Trade receivables | 40 | €45,924 | €133,536 | +€87,612 | +190.8% |
| Other amounts receivable | 41 | - | €7,661 | +€7,661 | |
| Cash at bank and in hand | 54/58 | €89,997 | €53,779 | -€36,218 | -40.2% |
| Total equity and liabilities | 10/49 | €143,253 | €208,661 | +€65,408 | +45.7% |
| Equity | 10/15 | €138,405 | €21,755 | -€116,650 | -84.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,405 | €16,755 | -€116,650 | -87.4% |
| Amounts payable | 17/49 | €4,849 | €186,907 | +€182,058 | +3754.8% |
| Amounts payable within one year | 42/48 | €4,849 | €186,907 | +€182,058 | +3754.8% |
| Trade debts | 44 | €363 | - | -€363 | |
| Suppliers | 440/4 | €363 | - | -€363 | |
| Taxes, remuneration and social security | 45 | €4,486 | €1,907 | -€2,579 | -57.5% |
| Taxes | 450/3 | €4,486 | €1,907 | -€2,579 | -57.5% |
| Other amounts payable | 47/48 | - | €185,000 | +€185,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,362 | €6,575 | +€1,213 | +22.6% |
| Gross operating margin | 9900 | €62,205 | €92,350 | +€30,145 | +48.5% |
| Operating profit (loss) | 9901 | €56,843 | €85,775 | +€28,932 | +50.9% |
| Financial charges | 65/66B | €258 | €86 | -€172 | -66.6% |
| Recurring financial charges | 65 | €258 | €86 | -€172 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €56,585 | €85,689 | +€29,104 | +51.4% |
| Income taxes | 67/77 | €11,591 | €17,339 | +€5,748 | +49.6% |
| Profit (loss) for the period | 9904 | €44,994 | €68,350 | +€23,356 | +51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,994 | €68,350 | +€23,356 | +51.9% |
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 5 October 2026 via checked.be.