HOLISTIC FOOT CONCEPT: 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.
HOLISTIC FOOT CONCEPT
Largest movements
- Receivables within one year -€17,313
down €17,313 (-65.9%), from €26,266 to €8,953
of which Trade receivables: -€14,043
- Tangible fixed assets -€11,722
down €11,722 (-53.7%), from €21,839 to €10,117
of which Furniture and vehicles: -€10,598
- Cash -€10,555
down €10,555 (-8.2%), from €129,371 to €118,816
mainly Net result for the year (-€40,786) and Investment in fixed assets (net) (-€3,769)
- Profit (loss) carried forward -€40,786
down €40,786 (-24.8%), from €164,187 to €123,401
- Other debts +€1,933
new in 2025: €1,933
- Gross operating margin -€33,603
down €33,603, from €11,650 to -€21,953
- Taxes -€1,135
down €1,135 (-75.8%), from €1,497 to €362
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 | €177,705 | €138,047 | -€39,658 | -22.3% |
| Fixed assets | 21/28 | €21,839 | €10,117 | -€11,722 | -53.7% |
| Tangible fixed assets | 22/27 | €21,839 | €10,117 | -€11,722 | -53.7% |
| Furniture and vehicles | 24 | €17,623 | €7,025 | -€10,598 | -60.1% |
| Other tangible fixed assets | 26 | €4,216 | €3,092 | -€1,124 | -26.7% |
| Current assets | 29/58 | €155,866 | €127,930 | -€27,936 | -17.9% |
| Amounts receivable within one year | 40/41 | €26,266 | €8,953 | -€17,313 | -65.9% |
| Trade receivables | 40 | €18,358 | €4,315 | -€14,043 | -76.5% |
| Other amounts receivable | 41 | €7,908 | €4,638 | -€3,270 | -41.4% |
| Cash at bank and in hand | 54/58 | €129,371 | €118,816 | -€10,555 | -8.2% |
| Deferred charges and accrued income | 490/1 | €229 | €161 | -€68 | -29.7% |
| Total equity and liabilities | 10/49 | €177,705 | €138,047 | -€39,658 | -22.3% |
| Equity | 10/15 | €172,938 | €132,152 | -€40,786 | -23.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,551 | €2,551 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €691 | €691 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,187 | €123,401 | -€40,786 | -24.8% |
| Amounts payable | 17/49 | €4,767 | €5,895 | +€1,128 | +23.7% |
| Amounts payable within one year | 42/48 | €4,749 | €5,724 | +€975 | +20.5% |
| Financial debts | 43 | €1,272 | €848 | -€424 | -33.3% |
| Credit institutions | 430/8 | €1,272 | €848 | -€424 | -33.3% |
| Trade debts | 44 | €3,477 | €2,583 | -€894 | -25.7% |
| Suppliers | 440/4 | €3,477 | €2,583 | -€894 | -25.7% |
| Taxes, remuneration and social security | 45 | - | €360 | +€360 | |
| Taxes | 450/3 | - | €360 | +€360 | |
| Other amounts payable | 47/48 | - | €1,933 | +€1,933 | |
| Accrued charges and deferred income | 492/3 | €18 | €171 | +€153 | +850% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,627 | €15,491 | -€136 | -0.9% |
| Other operating charges | 640/8 | €1,730 | €1,653 | -€77 | -4.5% |
| Non-recurring operating charges | 66A | - | €1,048 | +€1,048 | |
| Gross operating margin | 9900 | €11,650 | -€21,953 | -€33,603 | |
| Operating profit (loss) | 9901 | -€5,707 | -€40,145 | -€34,438 | -603% |
| Financial income | 75/76B | €14 | €1 | -€13 | -92.9% |
| Recurring financial income | 75 | €14 | €1 | -€13 | -92.9% |
| Financial charges | 65/66B | €305 | €280 | -€25 | -8.2% |
| Recurring financial charges | 65 | €305 | €280 | -€25 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,998 | -€40,424 | -€34,426 | -574% |
| Income taxes | 67/77 | €1,497 | €362 | -€1,135 | -75.8% |
| Profit (loss) for the period | 9904 | -€7,495 | -€40,786 | -€33,291 | -444% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,495 | -€40,786 | -€33,291 | -444% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.