F.S.P. Compta: 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.S.P. Compta
Largest movements
- Cash +€21,794
up €21,794 (+34.2%), from €63,773 to €85,566
mainly Depreciation (+€10,888) and Net result for the year (+€9,689)
- Tangible fixed assets -€10,888
down €10,888 (-28.4%), from €38,381 to €27,494
of which Furniture and vehicles: -€10,046
- Receivables within one year -€2,026
down €2,026 (-21.3%), from €9,497 to €7,471
of which Other amounts receivable: -€2,010
- Reserves +€9,689
up €9,689 (+14.0%), from €69,450 to €79,139
of which Distributable reserves: +€9,689
- Trade debts +€1,468
up €1,468 (+160%), from €918 to €2,386
- Turnover +€109,177
new in 2025: €109,177
- Purchases and services +€84,344
new in 2025: €84,344
- Gross operating margin +€17,969
up €17,969 (+181%), from €9,936 to €27,906
- Taxes +€1,907
up €1,907 (+1,490%), from €128 to €2,035
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 | €134,183 | €144,305 | +€10,122 | +7.5% |
| Fixed assets | 21/28 | €58,461 | €47,573 | -€10,888 | -18.6% |
| Intangible fixed assets | 21 | €18,592 | €18,592 | = | 0.0% |
| Tangible fixed assets | 22/27 | €38,381 | €27,494 | -€10,888 | -28.4% |
| Furniture and vehicles | 24 | €31,704 | €21,658 | -€10,046 | -31.7% |
| Other tangible fixed assets | 26 | €6,677 | €5,836 | -€841 | -12.6% |
| Financial fixed assets | 28 | €1,487 | €1,487 | = | 0.0% |
| Current assets | 29/58 | €75,723 | €96,732 | +€21,009 | +27.7% |
| Amounts receivable within one year | 40/41 | €9,497 | €7,471 | -€2,026 | -21.3% |
| Trade receivables | 40 | €6,683 | €6,667 | -€16 | -0.2% |
| Other amounts receivable | 41 | €2,814 | €805 | -€2,010 | -71.4% |
| Cash at bank and in hand | 54/58 | €63,773 | €85,566 | +€21,794 | +34.2% |
| Deferred charges and accrued income | 490/1 | €2,453 | €3,694 | +€1,242 | +50.6% |
| Total equity and liabilities | 10/49 | €134,183 | €144,305 | +€10,122 | +7.5% |
| Equity | 10/15 | €128,944 | €138,633 | +€9,689 | +7.5% |
| Contributions | 10/11 | €59,494 | €59,494 | = | 0.0% |
| Reserves | 13 | €69,450 | €79,139 | +€9,689 | +14.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €64,450 | €74,139 | +€9,689 | +15.0% |
| Amounts payable | 17/49 | €5,239 | €5,672 | +€433 | +8.3% |
| Amounts payable within one year | 42/48 | €5,239 | €5,672 | +€433 | +8.3% |
| Trade debts | 44 | €918 | €2,386 | +€1,468 | +160% |
| Suppliers | 440/4 | €918 | €2,386 | +€1,468 | +160% |
| Taxes, remuneration and social security | 45 | €3,504 | €2,606 | -€899 | -25.6% |
| Taxes | 450/3 | €3,504 | €2,606 | -€899 | -25.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €817 | €680 | -€137 | -16.8% |
| Turnover | 70 | - | €109,177 | +€109,177 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €84,344 | +€84,344 | |
| Remuneration, social security and pensions | 62 | €1,611 | €1,543 | -€67 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,231 | €10,888 | +€657 | +6.4% |
| Other operating charges | 640/8 | €3,523 | €3,954 | +€431 | +12.2% |
| Gross operating margin | 9900 | €9,936 | €27,906 | +€17,969 | +181% |
| Operating profit (loss) | 9901 | -€5,428 | €11,521 | +€16,949 | |
| Financial income | 75/76B | €609 | €379 | -€230 | -37.7% |
| Recurring financial income | 75 | €609 | €379 | -€230 | -37.7% |
| Financial charges | 65/66B | €179 | €176 | -€2 | -1.4% |
| Recurring financial charges | 65 | €179 | €176 | -€2 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,998 | €11,724 | +€16,721 | |
| Income taxes | 67/77 | €128 | €2,035 | +€1,907 | +1,490% |
| Profit (loss) for the period | 9904 | -€5,126 | €9,689 | +€14,815 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,126 | €9,689 | +€14,815 |
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 21 October 2026 via checked.be.