FOXYM: 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.
FOXYM
Largest movements
- Cash +€1.7m
up €1.7m (+199.1%), from €845,628 to €2.5m
mainly Net result for the year (+€1.8m) and Provisions (+€546,249)
- Financial fixed assets +€350,000
new in 2025: €350,000
- Tangible fixed assets -€200,113
down €200,113 (-6.8%), from €3.0m to €2.8m
of which Land and buildings: -€163,799
- Receivables after one year +€200,000
new in 2025: €200,000
- Receivables within one year +€67,545
up €67,545 (+67.4%), from €100,186 to €167,731
of which Trade receivables: +€67,731
- Reserves +€1.8m
up €1.8m (+192.0%), from €919,743 to €2.7m
of which Tax-exempt reserves: +€1.6m
- Provisions +€546,249
up €546,249 (+318.1%), from €171,712 to €717,960
- Debts after one year -€139,920
down €139,920 (-17.0%), from €821,212 to €681,292
- Other debts -€89,846
down €89,846 (-15.3%), from €588,150 to €498,304
- Gross operating margin +€2.0m
up €2.0m (+323.5%), from €607,735 to €2.6m
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 | €3,918,746 | €6,021,323 | +€2.1m | +53.7% |
| Fixed assets | 21/28 | €2,961,458 | €3,111,346 | +€149,887 | +5.1% |
| Tangible fixed assets | 22/27 | €2,961,458 | €2,761,346 | -€200,113 | -6.8% |
| Land and buildings | 22 | €2,796,963 | €2,633,164 | -€163,799 | -5.9% |
| Furniture and vehicles | 24 | €164,495 | €128,182 | -€36,313 | -22.1% |
| Financial fixed assets | 28 | - | €350,000 | +€350,000 | |
| Current assets | 29/58 | €957,288 | €2,909,978 | +€2.0m | +204.0% |
| Amounts receivable after more than one year | 29 | - | €200,000 | +€200,000 | |
| Other amounts receivable | 291 | - | €200,000 | +€200,000 | |
| Amounts receivable within one year | 40/41 | €100,186 | €167,731 | +€67,545 | +67.4% |
| Trade receivables | 40 | - | €67,731 | +€67,731 | |
| Other amounts receivable | 41 | €100,186 | €100,000 | -€186 | -0.2% |
| Cash at bank and in hand | 54/58 | €845,628 | €2,529,057 | +€1.7m | +199.1% |
| Deferred charges and accrued income | 490/1 | €11,473 | €13,189 | +€1,716 | +15.0% |
| Total equity and liabilities | 10/49 | €3,918,746 | €6,021,323 | +€2.1m | +53.7% |
| Equity | 10/15 | €2,119,743 | €3,886,011 | +€1.8m | +83.3% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €919,743 | €2,686,011 | +€1.8m | +192.0% |
| Tax-exempt reserves | 132 | €515,135 | €2,153,881 | +€1.6m | +318.1% |
| Distributable reserves | 133 | €404,608 | €532,129 | +€127,521 | +31.5% |
| Provisions and deferred taxes | 16 | €171,712 | €717,960 | +€546,249 | +318.1% |
| Deferred taxes | 168 | €171,712 | €717,960 | +€546,249 | +318.1% |
| Amounts payable | 17/49 | €1,627,291 | €1,417,352 | -€209,938 | -12.9% |
| Amounts payable after more than one year | 17 | €821,212 | €681,292 | -€139,920 | -17.0% |
| Financial debts | 170/4 | €821,212 | €681,292 | -€139,920 | -17.0% |
| Amounts payable within one year | 42/48 | €749,300 | €691,538 | -€57,762 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €137,883 | €139,920 | +€2,037 | +1.5% |
| Trade debts | 44 | €5,471 | €5,813 | +€342 | +6.3% |
| Suppliers | 440/4 | €5,471 | €5,813 | +€342 | +6.3% |
| Taxes, remuneration and social security | 45 | €17,796 | €47,500 | +€29,704 | +166.9% |
| Taxes | 450/3 | €17,796 | €47,500 | +€29,704 | +166.9% |
| Other amounts payable | 47/48 | €588,150 | €498,304 | -€89,846 | -15.3% |
| Accrued charges and deferred income | 492/3 | €56,778 | €44,522 | -€12,256 | -21.6% |
| Non-recurring operating income | 76A | €308,447 | €2,208,439 | +€1.9m | +616.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,831 | €108,551 | +€11,720 | +12.1% |
| Other operating charges | 640/8 | €46,019 | €40,459 | -€5,560 | -12.1% |
| Gross operating margin | 9900 | €607,735 | €2,574,045 | +€2.0m | +323.5% |
| Operating profit (loss) | 9901 | €464,885 | €2,425,035 | +€2.0m | +421.6% |
| Financial income | 75/76B | €2,917 | €9,607 | +€6,691 | +229.4% |
| Recurring financial income | 75 | €2,917 | €9,607 | +€6,691 | +229.4% |
| Financial charges | 65/66B | €61,341 | €52,422 | -€8,919 | -14.5% |
| Recurring financial charges | 65 | €61,341 | €52,422 | -€8,919 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €406,461 | €2,382,220 | +€2.0m | +486.1% |
| Transfer from deferred taxes | 780 | €9,204 | €5,861 | -€3,343 | -36.3% |
| Transfer to deferred taxes | 680 | €71,626 | €552,110 | +€480,483 | +670.8% |
| Income taxes | 67/77 | €50,796 | €69,704 | +€18,908 | +37.2% |
| Profit (loss) for the period | 9904 | €293,242 | €1,766,267 | +€1.5m | +502.3% |
| Transfer from tax-exempt reserves | 789 | €27,611 | €17,583 | -€10,029 | -36.3% |
| Transfer to tax-exempt reserves | 689 | €214,879 | €1,656,329 | +€1.4m | +670.8% |
| Profit (loss) for the period to be appropriated | 9905 | €105,975 | €127,521 | +€21,546 | +20.3% |
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 7 October 2026 via checked.be.