FALPM Conseil: 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.
FALPM Conseil
Largest movements
- Current investments +€495,000
up €495,000 (+194%), from €255,000 to €750,000
- Receivables within one year +€472,599
up €472,599 (+448%), from €105,389 to €577,988
of which Trade receivables: +€474,173
- Cash -€391,757
down €391,757 (-72.3%), from €541,898 to €150,141
mainly Current investments (-€495,000) and Receivables within one year (-€472,599)
- Reserves +€727,373
up €727,373 (+887%), from €82,000 to €809,373
- Profit (loss) carried forward -€454,806
no longer reported in 2025 (was €454,806)
- Tax, wage and social debts +€188,863
up €188,863 (+1,207%), from €15,652 to €204,515
- Other debts +€116,392
up €116,392 (+34.4%), from €338,414 to €454,806
- Gross operating margin +€435,191
up €435,191 (+69.2%), from €628,754 to €1.1m
- Taxes +€201,926
up €201,926 (+145%), from €139,053 to €340,979
- Financial charges -€66,846
down €66,846 (-91.7%), from €72,862 to €6,016
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 | €903,625 | €1,479,642 | +€576,017 | +63.7% |
| Fixed assets | 21/28 | €425 | €649 | +€224 | +52.7% |
| Tangible fixed assets | 22/27 | €425 | €649 | +€224 | +52.7% |
| Furniture and vehicles | 24 | €425 | €649 | +€224 | +52.7% |
| Current assets | 29/58 | €903,200 | €1,478,993 | +€575,793 | +63.8% |
| Amounts receivable within one year | 40/41 | €105,389 | €577,988 | +€472,599 | +448% |
| Trade receivables | 40 | €48,770 | €522,943 | +€474,173 | +972% |
| Other amounts receivable | 41 | €56,619 | €55,045 | -€1,574 | -2.8% |
| Current investments | 50/53 | €255,000 | €750,000 | +€495,000 | +194% |
| Cash at bank and in hand | 54/58 | €541,898 | €150,141 | -€391,757 | -72.3% |
| Deferred charges and accrued income | 490/1 | €913 | €864 | -€49 | -5.4% |
| Total equity and liabilities | 10/49 | €903,625 | €1,479,642 | +€576,017 | +63.7% |
| Equity | 10/15 | €546,806 | €819,373 | +€272,567 | +49.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €82,000 | €809,373 | +€727,373 | +887% |
| Distributable reserves | 133 | €82,000 | €809,373 | +€727,373 | +887% |
| Profit (loss) carried forward | 14 | €454,806 | - | -€454,806 | |
| Amounts payable | 17/49 | €356,819 | €660,269 | +€303,450 | +85.0% |
| Amounts payable within one year | 42/48 | €356,819 | €660,269 | +€303,450 | +85.0% |
| Trade debts | 44 | €2,753 | €948 | -€1,805 | -65.6% |
| Suppliers | 440/4 | €2,753 | €948 | -€1,805 | -65.6% |
| Taxes, remuneration and social security | 45 | €15,652 | €204,515 | +€188,863 | +1,207% |
| Taxes | 450/3 | €15,652 | €204,515 | +€188,863 | +1,207% |
| Other amounts payable | 47/48 | €338,414 | €454,806 | +€116,392 | +34.4% |
| Non-recurring operating income | 76A | €628,754 | - | -€628,754 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €315 | €384 | +€69 | +21.9% |
| Other operating charges | 640/8 | €1,103 | €464 | -€639 | -57.9% |
| Gross operating margin | 9900 | €628,754 | €1,063,945 | +€435,191 | +69.2% |
| Operating profit (loss) | 9901 | €627,336 | €1,063,097 | +€435,761 | +69.5% |
| Financial income | 75/76B | €13,211 | €11,271 | -€1,940 | -14.7% |
| Recurring financial income | 75 | €13,211 | €11,271 | -€1,940 | -14.7% |
| Financial charges | 65/66B | €72,862 | €6,016 | -€66,846 | -91.7% |
| Recurring financial charges | 65 | €72,862 | €6,016 | -€66,846 | -91.7% |
| Profit (loss) for the period before taxes | 9903 | €567,685 | €1,068,352 | +€500,667 | +88.2% |
| Income taxes | 67/77 | €139,053 | €340,979 | +€201,926 | +145% |
| Profit (loss) for the period | 9904 | €428,632 | €727,373 | +€298,741 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €428,632 | €727,373 | +€298,741 | +69.7% |
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 20 October 2026 via checked.be.