FAPI: what changed
Two fiscal 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.
FAPI
Largest movements
- Cash -€151,710
down €151,710 (-19.9%), from €761,096 to €609,386
mainly Net result for the year (-€132,972) and Other debts (-€20,000)
- Profit (loss) carried forward -€132,972
down €132,972 (-40.5%), from €328,474 to €195,502
- Other debts -€20,000
down €20,000 (-6.6%), from €302,434 to €282,434
- Gross operating margin -€624,009
down €624,009, from €616,733 to -€7,275
- Taxes +€126,307
up €126,307, from -€2,000 to €124,307
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.
Cash bridge derived
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 | €770,008 | €617,036 | -€152,972 | -19.9% |
| Fixed assets | 21/28 | €5,800 | €5,800 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,800 | €5,800 | = | 0.0% |
| Furniture and vehicles | 24 | €5,800 | €5,800 | = | 0.0% |
| Current assets | 29/58 | €764,208 | €611,236 | -€152,972 | -20.0% |
| Amounts receivable within one year | 40/41 | €1,850 | €1,850 | = | 0.0% |
| Other amounts receivable | 41 | €1,850 | €1,850 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €761,096 | €609,386 | -€151,710 | -19.9% |
| Deferred charges and accrued income | 490/1 | €1,262 | - | -€1,262 | |
| Total equity and liabilities | 10/49 | €770,008 | €617,036 | -€152,972 | -19.9% |
| Equity | 10/15 | €458,474 | €325,502 | -€132,972 | -29.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €328,474 | €195,502 | -€132,972 | -40.5% |
| Amounts payable | 17/49 | €311,534 | €291,534 | -€20,000 | -6.4% |
| Amounts payable within one year | 42/48 | €302,434 | €282,434 | -€20,000 | -6.6% |
| Other amounts payable | 47/48 | €302,434 | €282,434 | -€20,000 | -6.6% |
| Accrued charges and deferred income | 492/3 | €9,100 | €9,100 | = | 0.0% |
| Non-recurring operating income | 76A | €671,576 | - | -€671,576 | |
| Other operating charges | 640/8 | - | €1,293 | +€1,293 | |
| Gross operating margin | 9900 | €616,733 | -€7,275 | -€624,009 | |
| Operating profit (loss) | 9901 | €616,733 | -€8,569 | -€625,302 | |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €120 | €147 | +€27 | +22.8% |
| Recurring financial charges | 65 | €120 | €147 | +€27 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €616,613 | -€8,665 | -€625,278 | |
| Income taxes | 67/77 | -€2,000 | €124,307 | +€126,307 | |
| Profit (loss) for the period | 9904 | €618,613 | -€132,972 | -€751,585 | |
| Profit (loss) for the period to be appropriated | 9905 | €618,613 | -€132,972 | -€751,585 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.