FOVEA PRODUCTIONS: what changed
Two financial 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.
FOVEA PRODUCTIONS
Largest movements
- Cash +€18,112
up €18,112 (+30.6%), from €59,094 to €77,207
mainly Net result for the year (+€25,398) and Receivables within one year (+€5,236)
- Receivables within one year -€5,236
down €5,236 (-21.8%), from €24,006 to €18,770
- Tangible fixed assets +€1,929
up €1,929 (+62.8%), from €3,070 to €4,999
- Profit (loss) carried forward +€25,398
up €25,398 (+46.9%), from €54,174 to €79,571
- Tax, wage and social debts -€6,624
down €6,624 (-27.8%), from €23,859 to €17,236
- Other debts -€4,167
down €4,167 (-98.3%), from €4,239 to €72
- Gross operating margin +€1,276
up €1,276 (+3.9%), from €32,967 to €34,243
- Depreciation +€666
up €666 (+64.0%), from €1,041 to €1,707
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.
Derived cash bridge
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 | €86,171 | €100,976 | +€14,805 | +17.2% |
| Fixed assets | 21/28 | €3,070 | €4,999 | +€1,929 | +62.8% |
| Tangible fixed assets | 22/27 | €3,070 | €4,999 | +€1,929 | +62.8% |
| Furniture and vehicles | 24 | €3,070 | €4,999 | +€1,929 | +62.8% |
| Current assets | 29/58 | €83,101 | €95,977 | +€12,876 | +15.5% |
| Amounts receivable within one year | 40/41 | €24,006 | €18,770 | -€5,236 | -21.8% |
| Trade receivables | 40 | €24,006 | €18,770 | -€5,236 | -21.8% |
| Cash at bank and in hand | 54/58 | €59,094 | €77,207 | +€18,112 | +30.6% |
| Total equity and liabilities | 10/49 | €86,171 | €100,976 | +€14,805 | +17.2% |
| Equity | 10/15 | €57,174 | €82,571 | +€25,398 | +44.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,174 | €79,571 | +€25,398 | +46.9% |
| Amounts payable | 17/49 | €28,997 | €18,405 | -€10,592 | -36.5% |
| Amounts payable within one year | 42/48 | €28,997 | €18,405 | -€10,592 | -36.5% |
| Trade debts | 44 | €899 | €1,097 | +€199 | +22.1% |
| Suppliers | 440/4 | €899 | €1,097 | +€199 | +22.1% |
| Taxes, remuneration and social security | 45 | €23,859 | €17,236 | -€6,624 | -27.8% |
| Taxes | 450/3 | €23,859 | €17,236 | -€6,624 | -27.8% |
| Other amounts payable | 47/48 | €4,239 | €72 | -€4,167 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,041 | €1,707 | +€666 | +64.0% |
| Gross operating margin | 9900 | €32,967 | €34,243 | +€1,276 | +3.9% |
| Operating profit (loss) | 9901 | €31,926 | €32,535 | +€610 | +1.9% |
| Financial charges | 65/66B | €91 | €76 | -€15 | -16.8% |
| Recurring financial charges | 65 | €91 | €76 | -€15 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €31,834 | €32,459 | +€625 | +2.0% |
| Income taxes | 67/77 | €6,794 | €7,062 | +€268 | +3.9% |
| Profit (loss) for the period | 9904 | €25,041 | €25,398 | +€357 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,041 | €25,398 | +€357 | +1.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.