THE FOCUSS GROUP: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
THE FOCUSS GROUP
Largest movements
- Tangible fixed assets +€298,860
new in 2025: €298,860
of which Land and buildings: +€280,476
- Cash +€8,866
up €8,866 (+167%), from €5,319 to €14,185
mainly Debts after one year (+€268,692) and Current portion of long-term debt (+€15,941)
- Debts after one year +€268,692
new in 2025: €268,692
- Current portion of long-term debt +€15,941
new in 2025: €15,941
- Other debts +€14,471
up €14,471 (+1,139%), from €1,271 to €15,742
- Profit (loss) carried forward +€4,615
up €4,615 (+351%), from €1,316 to €5,931
- Gross operating margin +€22,820
up €22,820 (+752%), from €3,035 to €25,855
- Financial charges +€7,596
up €7,596 (+13,999%), from €54 to €7,650
- Staff costs +€5,697
new in 2025: €5,697
- Depreciation +€5,661
up €5,661 (+624%), from €907 to €6,567
- Other operating charges +€637
up €637 (+164%), from €387 to €1,024
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,948 | €314,458 | +€307,510 | +4,426% |
| Fixed assets | 21/28 | - | €298,860 | +€298,860 | |
| Tangible fixed assets | 22/27 | - | €298,860 | +€298,860 | |
| Land and buildings | 22 | - | €280,476 | +€280,476 | |
| Leasing and similar rights | 25 | - | €18,384 | +€18,384 | |
| Current assets | 29/58 | €6,948 | €15,597 | +€8,650 | +124% |
| Amounts receivable within one year | 40/41 | €1,629 | €1,413 | -€216 | -13.3% |
| Trade receivables | 40 | €1,629 | €1,383 | -€245 | -15.1% |
| Other amounts receivable | 41 | - | €29 | +€29 | |
| Cash at bank and in hand | 54/58 | €5,319 | €14,185 | +€8,866 | +167% |
| Total equity and liabilities | 10/49 | €6,948 | €314,458 | +€307,510 | +4,426% |
| Equity | 10/15 | €1,816 | €6,431 | +€4,615 | +254% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,316 | €5,931 | +€4,615 | +351% |
| Amounts payable | 17/49 | €5,132 | €308,027 | +€302,895 | +5,902% |
| Amounts payable after more than one year | 17 | - | €268,692 | +€268,692 | |
| Financial debts | 170/4 | - | €268,692 | +€268,692 | |
| Amounts payable within one year | 42/48 | €5,132 | €39,335 | +€34,203 | +666% |
| Current portion of amounts payable after more than one year | 42 | - | €15,941 | +€15,941 | |
| Trade debts | 44 | €2,113 | €3,800 | +€1,688 | +79.9% |
| Suppliers | 440/4 | €2,113 | €3,800 | +€1,688 | +79.9% |
| Taxes, remuneration and social security | 45 | €1,749 | €3,852 | +€2,103 | +120% |
| Taxes | 450/3 | €1,749 | €3,239 | +€1,490 | +85.2% |
| Remuneration and social security | 454/9 | - | €613 | +€613 | |
| Other amounts payable | 47/48 | €1,271 | €15,742 | +€14,471 | +1,139% |
| Remuneration, social security and pensions | 62 | - | €5,697 | +€5,697 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €907 | €6,567 | +€5,661 | +624% |
| Other operating charges | 640/8 | €387 | €1,024 | +€637 | +164% |
| Gross operating margin | 9900 | €3,035 | €25,855 | +€22,820 | +752% |
| Operating profit (loss) | 9901 | €1,741 | €12,566 | +€10,825 | +622% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €54 | €7,650 | +€7,596 | +13,999% |
| Recurring financial charges | 65 | €54 | €7,650 | +€7,596 | +13,999% |
| Profit (loss) for the period before taxes | 9903 | €1,687 | €4,960 | +€3,273 | +194% |
| Income taxes | 67/77 | €371 | €345 | -€26 | -7.1% |
| Profit (loss) for the period | 9904 | €1,316 | €4,615 | +€3,299 | +251% |
| Profit (loss) for the period to be appropriated | 9905 | €1,316 | €4,615 | +€3,299 | +251% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.