FOXY & OWL: 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.
FOXY & OWL
Largest movements
- Receivables within one year +€35,929
up €35,929 (+101%), from €35,593 to €71,522
of which Trade receivables: +€60,811
- Tangible fixed assets -€30,333
down €30,333 (-90.7%), from €33,450 to €3,117
of which Leasing and similar rights: -€33,450
- Cash +€27,432
up €27,432 (+1,097%), from €2,500 to €29,932
mainly Investment in fixed assets (net) (+€29,588) and Tax, wage and social debts (+€27,525)
- Tax, wage and social debts +€27,525
up €27,525 (+442%), from €6,222 to €33,746
of which Taxes: +€23,747
- Debts after one year -€22,238
down €22,238 (-100%), from €22,238 to €0
- Profit (loss) carried forward +€18,543
up €18,543 (+122%), from €15,224 to €33,768
- Current portion of long-term debt +€8,032
up €8,032 (+71.2%), from €11,278 to €19,310
- Trade debts +€2,987
up €2,987 (+23.1%), from €12,943 to €15,930
- Gross operating margin +€15,137
up €15,137 (+38.5%), from €39,360 to €54,497
- Depreciation -€13,310
down €13,310 (-94.7%), from €14,055 to €745
- Taxes +€3,678
up €3,678 (+88.1%), from €4,174 to €7,852
- Other operating charges +€1,428
up €1,428 (+61.7%), from €2,313 to €3,741
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 | €73,943 | €107,328 | +€33,386 | +45.2% |
| Fixed assets | 21/28 | €33,450 | €3,117 | -€30,333 | -90.7% |
| Tangible fixed assets | 22/27 | €33,450 | €3,117 | -€30,333 | -90.7% |
| Furniture and vehicles | 24 | - | €3,117 | +€3,117 | |
| Leasing and similar rights | 25 | €33,450 | €0 | -€33,450 | -100% |
| Current assets | 29/58 | €40,493 | €104,211 | +€63,718 | +157% |
| Amounts receivable within one year | 40/41 | €35,593 | €71,522 | +€35,929 | +101% |
| Trade receivables | 40 | €10,711 | €71,522 | +€60,811 | +568% |
| Other amounts receivable | 41 | €24,882 | €0 | -€24,882 | -100% |
| Cash at bank and in hand | 54/58 | €2,500 | €29,932 | +€27,432 | +1,097% |
| Deferred charges and accrued income | 490/1 | €2,400 | €2,758 | +€358 | +14.9% |
| Total equity and liabilities | 10/49 | €73,943 | €107,328 | +€33,386 | +45.2% |
| Equity | 10/15 | €18,224 | €36,768 | +€18,543 | +102% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,224 | €33,768 | +€18,543 | +122% |
| Amounts payable | 17/49 | €55,718 | €70,561 | +€14,842 | +26.6% |
| Amounts payable after more than one year | 17 | €22,238 | €0 | -€22,238 | -100% |
| Financial debts | 170/4 | €22,238 | €0 | -€22,238 | -100% |
| Amounts payable within one year | 42/48 | €31,916 | €70,550 | +€38,634 | +121% |
| Current portion of amounts payable after more than one year | 42 | €11,278 | €19,310 | +€8,032 | +71.2% |
| Trade debts | 44 | €12,943 | €15,930 | +€2,987 | +23.1% |
| Suppliers | 440/4 | €12,943 | €15,930 | +€2,987 | +23.1% |
| Taxes, remuneration and social security | 45 | €6,222 | €33,746 | +€27,525 | +442% |
| Taxes | 450/3 | €6,222 | €29,968 | +€23,747 | +382% |
| Remuneration and social security | 454/9 | €0 | €3,778 | +€3,778 | |
| Other amounts payable | 47/48 | €1,473 | €1,564 | +€90 | +6.1% |
| Accrued charges and deferred income | 492/3 | €1,564 | €11 | -€1,553 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,055 | €745 | -€13,310 | -94.7% |
| Other operating charges | 640/8 | €2,313 | €3,741 | +€1,428 | +61.7% |
| Non-recurring operating charges | 66A | €2,237 | €19,480 | +€17,243 | +771% |
| Gross operating margin | 9900 | €39,360 | €54,497 | +€15,137 | +38.5% |
| Operating profit (loss) | 9901 | €20,755 | €30,531 | +€9,776 | +47.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,779 | €4,135 | +€356 | +9.4% |
| Recurring financial charges | 65 | €3,779 | €4,135 | +€356 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €16,976 | €26,395 | +€9,420 | +55.5% |
| Income taxes | 67/77 | €4,174 | €7,852 | +€3,678 | +88.1% |
| Profit (loss) for the period | 9904 | €12,802 | €18,543 | +€5,742 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,802 | €18,543 | +€5,742 | +44.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.