Le Foyer: 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.
Le Foyer
Largest movements
- Tangible fixed assets +€173,231
up €173,231 (+298%), from €58,063 to €231,294
of which Land and buildings: +€113,830
- Receivables within one year -€26,432
down €26,432 (-16.4%), from €161,285 to €134,853
of which Trade receivables: -€29,743
- Cash +€12,309
up €12,309 (+2.0%), from €627,189 to €639,498
mainly Net result for the year (+€105,158) and Trade debts (+€57,753)
- Profit (loss) carried forward +€105,158
up €105,158 (+54.1%), from €194,241 to €299,399
- Trade debts +€57,753
up €57,753 (+343%), from €16,826 to €74,579
- Other operating income +€48,338
up €48,338 (+24.0%), from €201,313 to €249,651
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 | €846,537 | €1,005,645 | +€159,108 | +18.8% |
| Fixed assets | 21/28 | €58,063 | €231,294 | +€173,231 | +298% |
| Tangible fixed assets | 22/27 | €58,063 | €231,294 | +€173,231 | +298% |
| Land and buildings | 22 | €16,146 | €129,976 | +€113,830 | +705% |
| Plant, machinery and equipment | 23 | €1,579 | €67,579 | +€66,000 | +4,180% |
| Furniture and vehicles | 24 | €37,065 | €31,205 | -€5,860 | -15.8% |
| Other tangible fixed assets | 26 | €3,273 | €2,534 | -€739 | -22.6% |
| Current assets | 29/58 | €788,474 | €774,351 | -€14,123 | -1.8% |
| Amounts receivable within one year | 40/41 | €161,285 | €134,853 | -€26,432 | -16.4% |
| Trade receivables | 40 | €161,285 | €131,542 | -€29,743 | -18.4% |
| Other amounts receivable | 41 | - | €3,311 | +€3,311 | |
| Cash at bank and in hand | 54/58 | €627,189 | €639,498 | +€12,309 | +2.0% |
| Total equity and liabilities | 10/49 | €846,537 | €1,005,645 | +€159,108 | +18.8% |
| Equity | 10/15 | €804,622 | €909,780 | +€105,158 | +13.1% |
| Contributions | 10/11 | €610,381 | €610,381 | = | 0.0% |
| Capital | 10 | €610,381 | €610,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | €194,241 | €299,399 | +€105,158 | +54.1% |
| Amounts payable | 17/49 | €41,915 | €95,865 | +€53,950 | +129% |
| Amounts payable within one year | 42/48 | €41,915 | €95,865 | +€53,950 | +129% |
| Trade debts | 44 | €16,826 | €74,579 | +€57,753 | +343% |
| Suppliers | 440/4 | €16,826 | €74,579 | +€57,753 | +343% |
| Advances received on contracts in progress | 46 | €21,985 | €18,290 | -€3,695 | -16.8% |
| Taxes, remuneration and social security | 45 | €3,104 | €2,996 | -€108 | -3.5% |
| Taxes | 450/3 | €2,975 | €2,867 | -€108 | -3.6% |
| Remuneration and social security | 454/9 | €129 | €129 | = | 0.0% |
| Operating income | 70/76A | €202,363 | €251,341 | +€48,978 | +24.2% |
| Other operating income | 74 | €201,313 | €249,651 | +€48,338 | +24.0% |
| Non-recurring operating income | 76A | €1,050 | €1,690 | +€640 | +61.0% |
| Operating charges | 60/66A | €146,219 | €145,313 | -€906 | -0.6% |
| Services and other goods | 61 | €42,572 | €41,813 | -€759 | -1.8% |
| Remuneration, social security and pensions | 62 | €295 | €147 | -€148 | -50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,668 | €20,676 | +€7,008 | +51.3% |
| Other operating charges | 640/8 | €88,034 | €82,677 | -€5,357 | -6.1% |
| Non-recurring operating charges | 66A | €1,650 | - | -€1,650 | |
| Operating profit (loss) | 9901 | €56,144 | €106,028 | +€49,884 | +88.9% |
| Financial charges | 65/66B | €700 | €870 | +€170 | +24.3% |
| Recurring financial charges | 65 | €700 | €870 | +€170 | +24.3% |
| Other financial charges | 652/9 | €700 | €870 | +€170 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €55,444 | €105,158 | +€49,714 | +89.7% |
| Profit (loss) for the period | 9904 | €55,444 | €105,158 | +€49,714 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,444 | €105,158 | +€49,714 | +89.7% |
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 23 October 2026 via checked.be.