FOYER IDEAL: 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.
FOYER IDEAL
Largest movements
- Tangible fixed assets +€7,961
up €7,961 (+641%), from €1,242 to €9,203
of which Furniture and vehicles: +€7,631
- Receivables within one year -€6,093
down €6,093 (-21.6%), from €28,158 to €22,065
of which Other amounts receivable: -€9,181
- Cash +€5,231
up €5,231 (+1,672%), from €313 to €5,544
mainly Net result for the year (+€15,958) and Tax, wage and social debts (+€6,506)
- Intangible fixed assets -€1,500
down €1,500 (-25.0%), from €5,996 to €4,496
- Tax, wage and social debts +€6,506
up €6,506 (+196%), from €3,327 to €9,833
- Other debts +€5,332
up €5,332 (+41.8%), from €12,750 to €18,082
- Profit (loss) carried forward -€5,315
down €5,315 (-100%), from €5,315 to €0
- Debts after one year +€5,234
new in 2025: €5,234
- Advances received -€3,844
no longer reported in 2025 (was €3,844)
- Gross operating margin +€16,604
up €16,604 (+175%), from €9,513 to €26,117
- Taxes +€5,667
up €5,667 (+1,155%), from €491 to €6,158
- Depreciation -€5,376
down €5,376 (-66.6%), from €8,070 to €2,694
- Financial income -€957
down €957 (-98.2%), from €975 to €18
- Other operating charges -€406
down €406 (-39.4%), from €1,029 to €623
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 | €35,783 | €41,707 | +€5,924 | +16.6% |
| Fixed assets | 21/28 | €7,238 | €13,699 | +€6,461 | +89.3% |
| Intangible fixed assets | 21 | €5,996 | €4,496 | -€1,500 | -25.0% |
| Tangible fixed assets | 22/27 | €1,242 | €9,203 | +€7,961 | +641% |
| Plant, machinery and equipment | 23 | €1,071 | €1,401 | +€330 | +30.8% |
| Furniture and vehicles | 24 | €172 | €7,803 | +€7,631 | +4,444% |
| Current assets | 29/58 | €28,545 | €28,007 | -€538 | -1.9% |
| Amounts receivable within one year | 40/41 | €28,158 | €22,065 | -€6,093 | -21.6% |
| Trade receivables | 40 | €2,823 | €5,912 | +€3,088 | +109% |
| Other amounts receivable | 41 | €25,334 | €16,153 | -€9,181 | -36.2% |
| Cash at bank and in hand | 54/58 | €313 | €5,544 | +€5,231 | +1,672% |
| Deferred charges and accrued income | 490/1 | €74 | €399 | +€325 | +436% |
| Total equity and liabilities | 10/49 | €35,783 | €41,707 | +€5,924 | +16.6% |
| Equity | 10/15 | €11,315 | €6,000 | -€5,315 | -47.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,315 | €0 | -€5,315 | -100% |
| Amounts payable | 17/49 | €24,468 | €35,707 | +€11,239 | +45.9% |
| Amounts payable after more than one year | 17 | - | €5,234 | +€5,234 | |
| Financial debts | 170/4 | - | €5,234 | +€5,234 | |
| Amounts payable within one year | 42/48 | €24,468 | €30,473 | +€6,005 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €3,857 | €2,558 | -€1,300 | -33.7% |
| Trade debts | 44 | €689 | - | -€689 | |
| Suppliers | 440/4 | €689 | - | -€689 | |
| Advances received on contracts in progress | 46 | €3,844 | - | -€3,844 | |
| Taxes, remuneration and social security | 45 | €3,327 | €9,833 | +€6,506 | +196% |
| Taxes | 450/3 | €3,327 | €9,833 | +€6,506 | +196% |
| Other amounts payable | 47/48 | €12,750 | €18,082 | +€5,332 | +41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,070 | €2,694 | -€5,376 | -66.6% |
| Other operating charges | 640/8 | €1,029 | €623 | -€406 | -39.4% |
| Gross operating margin | 9900 | €9,513 | €26,117 | +€16,604 | +175% |
| Operating profit (loss) | 9901 | €415 | €22,800 | +€22,385 | +5,395% |
| Financial income | 75/76B | €975 | €18 | -€957 | -98.2% |
| Recurring financial income | 75 | €975 | €18 | -€957 | -98.2% |
| Financial charges | 65/66B | €461 | €702 | +€241 | +52.4% |
| Recurring financial charges | 65 | €461 | €702 | +€241 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €929 | €22,116 | +€21,187 | +2,280% |
| Income taxes | 67/77 | €491 | €6,158 | +€5,667 | +1,155% |
| Profit (loss) for the period | 9904 | €438 | €15,958 | +€15,519 | +3,540% |
| Profit (loss) for the period to be appropriated | 9905 | €438 | €15,958 | +€15,519 | +3,540% |
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 13 October 2026 via checked.be.