X FOIS: 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.
X FOIS
Largest movements
- Formation expenses -€500
down €500 (-45.2%), from €1,107 to €607
- Receivables within one year +€139
new in 2025: €139
- Profit (loss) carried forward -€1,115
down €1,115 (-75.8%), from -€1,471 to -€2,586
- Other debts +€755
up €755 (+68.6%), from €1,100 to €1,855
- Gross operating margin +€539
up €539 (+89.1%), from -€605 to -€66
- Depreciation +€107
up €107 (+27.1%), from €393 to €500
- Financial charges +€65
up €65 (+76.5%), from €85 to €150
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €1,129 | €769 | -€360 | -31.9% |
| Formation expenses | 20 | €1,107 | €607 | -€500 | -45.2% |
| Current assets | 29/58 | €23 | €162 | +€140 | +616% |
| Amounts receivable within one year | 40/41 | - | €139 | +€139 | |
| Trade receivables | 40 | - | €139 | +€139 | |
| Cash at bank and in hand | 54/58 | €23 | €23 | +€0 | +1.2% |
| Total equity and liabilities | 10/49 | €1,129 | €769 | -€360 | -31.9% |
| Equity | 10/15 | €29 | -€1,086 | -€1,115 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,471 | -€2,586 | -€1,115 | -75.8% |
| Amounts payable | 17/49 | €1,100 | €1,855 | +€755 | +68.6% |
| Amounts payable within one year | 42/48 | €1,100 | €1,855 | +€755 | +68.6% |
| Other amounts payable | 47/48 | €1,100 | €1,855 | +€755 | +68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €393 | €500 | +€107 | +27.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€605 | -€66 | +€539 | +89.1% |
| Operating profit (loss) | 9901 | -€1,386 | -€965 | +€420 | +30.3% |
| Financial charges | 65/66B | €85 | €150 | +€65 | +76.5% |
| Recurring financial charges | 65 | €85 | €150 | +€65 | +76.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,471 | -€1,115 | +€355 | +24.2% |
| Profit (loss) for the period | 9904 | -€1,471 | -€1,115 | +€355 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,471 | -€1,115 | +€355 | +24.2% |
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 18 October 2026 via checked.be.