NB Foilayage: 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.
NB Foilayage
Largest movements
- Cash +€35,504
up €35,504 (+72.6%), from €48,929 to €84,433
mainly Other debts (+€44,200) and Accrued charges and deferred income (+€18,485)
- Tangible fixed assets -€11,299
down €11,299 (-4.2%), from €270,706 to €259,407
of which Plant, machinery and equipment: -€6,108
- Other debts +€44,200
up €44,200, from €0 to €44,200
- Reserves -€33,601
down €33,601 (-30.6%), from €109,939 to €76,338
- Accrued charges and deferred income +€18,485
up €18,485, from €0 to €18,485
- Debts after one year -€11,505
down €11,505 (-5.3%), from €216,836 to €205,331
- Tax, wage and social debts +€8,770
up €8,770 (+128%), from €6,860 to €15,630
- Gross operating margin -€3,365
down €3,365 (-6.9%), from €48,626 to €45,261
- Financial charges -€1,534
down €1,534 (-13.2%), from €11,581 to €10,047
- Taxes +€1,499
up €1,499 (+40.4%), from €3,715 to €5,215
- Financial income +€700
up €700 (+5,062%), from €14 to €714
- Depreciation +€592
up €592 (+5.5%), from €10,707 to €11,299
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 | €350,774 | €377,821 | +€27,047 | +7.7% |
| Fixed assets | 21/28 | €270,706 | €259,407 | -€11,299 | -4.2% |
| Tangible fixed assets | 22/27 | €270,706 | €259,407 | -€11,299 | -4.2% |
| Land and buildings | 22 | €223,702 | €218,511 | -€5,191 | -2.3% |
| Plant, machinery and equipment | 23 | €47,004 | €40,896 | -€6,108 | -13.0% |
| Current assets | 29/58 | €80,068 | €118,414 | +€38,346 | +47.9% |
| Amounts receivable after more than one year | 29 | €22,000 | €22,000 | = | 0.0% |
| Other amounts receivable | 291 | €22,000 | €22,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,223 | €9,961 | +€2,739 | +37.9% |
| Trade receivables | 40 | €0 | €2,172 | +€2,172 | |
| Other amounts receivable | 41 | €7,223 | €7,790 | +€567 | +7.8% |
| Cash at bank and in hand | 54/58 | €48,929 | €84,433 | +€35,504 | +72.6% |
| Deferred charges and accrued income | 490/1 | €1,916 | €2,020 | +€104 | +5.4% |
| Total equity and liabilities | 10/49 | €350,774 | €377,821 | +€27,047 | +7.7% |
| Equity | 10/15 | €114,939 | €81,338 | -€33,601 | -29.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €109,939 | €76,338 | -€33,601 | -30.6% |
| Distributable reserves | 133 | €109,939 | €76,338 | -€33,601 | -30.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €235,835 | €296,483 | +€60,648 | +25.7% |
| Amounts payable after more than one year | 17 | €216,836 | €205,331 | -€11,505 | -5.3% |
| Financial debts | 170/4 | €216,836 | €205,331 | -€11,505 | -5.3% |
| Amounts payable within one year | 42/48 | €18,999 | €72,668 | +€53,669 | +282% |
| Current portion of amounts payable after more than one year | 42 | €11,013 | €11,505 | +€492 | +4.5% |
| Financial debts | 43 | - | €211 | +€211 | |
| Credit institutions | 430/8 | - | €211 | +€211 | |
| Trade debts | 44 | €1,126 | €1,122 | -€5 | -0.4% |
| Suppliers | 440/4 | €1,126 | €1,122 | -€5 | -0.4% |
| Taxes, remuneration and social security | 45 | €6,860 | €15,630 | +€8,770 | +128% |
| Taxes | 450/3 | €6,860 | €15,630 | +€8,770 | +128% |
| Other amounts payable | 47/48 | €0 | €44,200 | +€44,200 | |
| Accrued charges and deferred income | 492/3 | €0 | €18,485 | +€18,485 | |
| Non-recurring operating income | 76A | €137 | €0 | -€137 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,707 | €11,299 | +€592 | +5.5% |
| Other operating charges | 640/8 | €957 | €1,016 | +€59 | +6.1% |
| Gross operating margin | 9900 | €48,626 | €45,261 | -€3,365 | -6.9% |
| Operating profit (loss) | 9901 | €36,962 | €32,947 | -€4,016 | -10.9% |
| Financial income | 75/76B | €14 | €714 | +€700 | +5,062% |
| Recurring financial income | 75 | €14 | €714 | +€700 | +5,062% |
| Financial charges | 65/66B | €11,581 | €10,047 | -€1,534 | -13.2% |
| Recurring financial charges | 65 | €11,581 | €10,047 | -€1,534 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €25,396 | €23,614 | -€1,782 | -7.0% |
| Income taxes | 67/77 | €3,715 | €5,215 | +€1,499 | +40.4% |
| Profit (loss) for the period | 9904 | €21,680 | €18,399 | -€3,281 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,680 | €18,399 | -€3,281 | -15.1% |
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 30 October 2026 via checked.be.