F&K TRANSPORT: 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.
F&K TRANSPORT
Largest movements
- Receivables within one year -€8,437
down €8,437 (-83.2%), from €10,136 to €1,699
- Cash +€4,487
up €4,487 (+79.8%), from €5,622 to €10,109
mainly Trade debts (+€13,684) and Receivables within one year (+€8,437)
- Financial fixed assets +€272
up €272 (+2.8%), from €9,550 to €9,822
- Trade debts +€13,684
up €13,684 (+265%), from €5,167 to €18,851
- Profit (loss) carried forward -€10,341
down €10,341, from €1,050 to -€9,291
- Other debts -€8,800
down €8,800 (-73.8%), from €11,918 to €3,118
- Tax, wage and social debts +€1,779
up €1,779 (+45.9%), from €3,873 to €5,652
of which Remuneration and social security: +€927
- Staff costs +€11,546
new in 2025: €11,546
- Gross operating margin -€563
down €563 (-21.3%), from €2,640 to €2,077
- Taxes -€506
no longer reported in 2025 (was €506)
- Financial charges -€214
down €214 (-58.5%), from €366 to €152
- Other operating charges +€174
up €174 (+41.6%), from €418 to €592
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 | €25,308 | €21,630 | -€3,678 | -14.5% |
| Fixed assets | 21/28 | €9,550 | €9,822 | +€272 | +2.8% |
| Financial fixed assets | 28 | €9,550 | €9,822 | +€272 | +2.8% |
| Current assets | 29/58 | €15,758 | €11,808 | -€3,950 | -25.1% |
| Amounts receivable within one year | 40/41 | €10,136 | €1,699 | -€8,437 | -83.2% |
| Trade receivables | 40 | €10,136 | €1,699 | -€8,437 | -83.2% |
| Cash at bank and in hand | 54/58 | €5,622 | €10,109 | +€4,487 | +79.8% |
| Total equity and liabilities | 10/49 | €25,308 | €21,630 | -€3,678 | -14.5% |
| Equity | 10/15 | €4,350 | -€5,991 | -€10,341 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Legal reserve | 130 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,050 | -€9,291 | -€10,341 | |
| Amounts payable | 17/49 | €20,958 | €27,621 | +€6,663 | +31.8% |
| Amounts payable within one year | 42/48 | €20,958 | €27,621 | +€6,663 | +31.8% |
| Trade debts | 44 | €5,167 | €18,851 | +€13,684 | +265% |
| Suppliers | 440/4 | €5,167 | €18,851 | +€13,684 | +265% |
| Taxes, remuneration and social security | 45 | €3,873 | €5,652 | +€1,779 | +45.9% |
| Taxes | 450/3 | €3,873 | €4,725 | +€852 | +22.0% |
| Remuneration and social security | 454/9 | - | €927 | +€927 | |
| Other amounts payable | 47/48 | €11,918 | €3,118 | -€8,800 | -73.8% |
| Remuneration, social security and pensions | 62 | - | €11,546 | +€11,546 | |
| Other operating charges | 640/8 | €418 | €592 | +€174 | +41.6% |
| Non-recurring operating charges | 66A | - | €127 | +€127 | |
| Gross operating margin | 9900 | €2,640 | €2,077 | -€563 | -21.3% |
| Operating profit (loss) | 9901 | €2,222 | -€10,188 | -€12,410 | |
| Financial charges | 65/66B | €366 | €152 | -€214 | -58.5% |
| Recurring financial charges | 65 | €366 | €152 | -€214 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €1,856 | -€10,340 | -€12,196 | |
| Income taxes | 67/77 | €506 | - | -€506 | |
| Profit (loss) for the period | 9904 | €1,350 | -€10,340 | -€11,690 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,350 | -€10,340 | -€11,690 |
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.