F.M. PARKET: 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.M. PARKET
Largest movements
- Cash -€66,981
down €66,981 (-37.0%), from €181,138 to €114,157
mainly Other debts (-€49,688) and Trade debts (-€14,715)
- Tangible fixed assets -€10,592
down €10,592 (-12.5%), from €84,510 to €73,918
of which Furniture and vehicles: -€10,645
- Other debts -€49,688
down €49,688 (-98.8%), from €50,313 to €625
- Trade debts -€14,715
down €14,715 (-91.7%), from €16,038 to €1,324
- Profit (loss) carried forward -€7,759
down €7,759 (-160%), from -€4,863 to -€12,622
- Reserves -€3,452
down €3,452 (-10.5%), from €32,969 to €29,517
of which Tax-exempt reserves: -€3,452
- Gross operating margin +€6,850
up €6,850 (+71.0%), from -€9,644 to -€2,793
- Depreciation -€1,005
down €1,005 (-8.7%), from €11,596 to €10,592
- Financial income +€553
up €553 (+98.8%), from €559 to €1,112
- Other operating charges +€213
up €213 (+48.8%), from €437 to €650
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 | €266,362 | €189,284 | -€77,079 | -28.9% |
| Fixed assets | 21/28 | €84,510 | €73,918 | -€10,592 | -12.5% |
| Tangible fixed assets | 22/27 | €84,510 | €73,918 | -€10,592 | -12.5% |
| Plant, machinery and equipment | 23 | €10 | €63 | +€53 | +542% |
| Furniture and vehicles | 24 | €84,500 | €73,855 | -€10,645 | -12.6% |
| Current assets | 29/58 | €181,853 | €115,366 | -€66,487 | -36.6% |
| Amounts receivable within one year | 40/41 | €714 | €970 | +€255 | +35.7% |
| Trade receivables | 40 | - | €315 | +€315 | |
| Other amounts receivable | 41 | €714 | €655 | -€60 | -8.4% |
| Cash at bank and in hand | 54/58 | €181,138 | €114,157 | -€66,981 | -37.0% |
| Deferred charges and accrued income | 490/1 | - | €239 | +€239 | |
| Total equity and liabilities | 10/49 | €266,362 | €189,284 | -€77,079 | -28.9% |
| Equity | 10/15 | €28,106 | €16,895 | -€11,211 | -39.9% |
| Reserves | 13 | €32,969 | €29,517 | -€3,452 | -10.5% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,069 | €27,617 | -€3,452 | -11.1% |
| Profit (loss) carried forward | 14 | -€4,863 | -€12,622 | -€7,759 | -160% |
| Provisions and deferred taxes | 16 | €16,005 | €14,227 | -€1,778 | -11.1% |
| Deferred taxes | 168 | €16,005 | €14,227 | -€1,778 | -11.1% |
| Amounts payable | 17/49 | €222,251 | €158,162 | -€64,089 | -28.8% |
| Amounts payable within one year | 42/48 | €222,251 | €158,162 | -€64,089 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €155,900 | €155,900 | = | 0.0% |
| Trade debts | 44 | €16,038 | €1,324 | -€14,715 | -91.7% |
| Suppliers | 440/4 | €16,038 | €1,324 | -€14,715 | -91.7% |
| Taxes, remuneration and social security | 45 | - | €314 | +€314 | |
| Taxes | 450/3 | - | €314 | +€314 | |
| Other amounts payable | 47/48 | €50,313 | €625 | -€49,688 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,596 | €10,592 | -€1,005 | -8.7% |
| Other operating charges | 640/8 | €437 | €650 | +€213 | +48.8% |
| Gross operating margin | 9900 | -€9,644 | -€2,793 | +€6,850 | +71.0% |
| Operating profit (loss) | 9901 | -€21,677 | -€14,035 | +€7,641 | +35.3% |
| Financial income | 75/76B | €559 | €1,112 | +€553 | +98.8% |
| Recurring financial income | 75 | €559 | €1,112 | +€553 | +98.8% |
| Financial charges | 65/66B | €25 | €66 | +€41 | +167% |
| Recurring financial charges | 65 | €25 | €66 | +€41 | +167% |
| Profit (loss) for the period before taxes | 9903 | -€21,142 | -€12,989 | +€8,153 | +38.6% |
| Transfer from deferred taxes | 780 | €1,778 | €1,778 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€19,364 | -€11,211 | +€8,153 | +42.1% |
| Transfer from tax-exempt reserves | 789 | €3,452 | €3,452 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,912 | -€7,759 | +€8,153 | +51.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.