FAPS2007: 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.
FAPS2007
Largest movements
- Tangible fixed assets +€93,950
up €93,950 (+8.5%), from €1.1m to €1.2m
of which Land and buildings: +€94,427
- Current portion of long-term debt +€100,000
up €100,000 (+280%), from €35,737 to €135,737
- Debts after one year -€35,737
down €35,737 (-3.3%), from €1.1m to €1.0m
of which Financial debts: -€35,737
- Other debts +€14,866
up €14,866 (+34.6%), from €42,947 to €57,813
- Profit (loss) carried forward +€14,738
up €14,738 (+10.6%), from -€138,644 to -€123,906
- Purchases and services +€85,421
up €85,421 (+88.2%), from €96,893 to €182,314
- Turnover +€59,879
up €59,879 (+28.5%), from €210,394 to €270,273
- Gross operating margin -€25,169
down €25,169 (-22.2%), from €113,501 to €88,332
- Depreciation +€5,925
up €5,925 (+10.9%), from €54,535 to €60,460
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 | €1,228,947 | €1,329,396 | +€100,448 | +8.2% |
| Fixed assets | 21/28 | €1,107,429 | €1,201,379 | +€93,950 | +8.5% |
| Tangible fixed assets | 22/27 | €1,107,429 | €1,201,379 | +€93,950 | +8.5% |
| Land and buildings | 22 | €1,105,114 | €1,199,541 | +€94,427 | +8.5% |
| Plant, machinery and equipment | 23 | €159 | €87 | -€72 | -45.4% |
| Furniture and vehicles | 24 | €2,157 | €1,751 | -€405 | -18.8% |
| Current assets | 29/58 | €121,518 | €128,017 | +€6,499 | +5.3% |
| Amounts receivable within one year | 40/41 | €64,260 | €70,233 | +€5,974 | +9.3% |
| Trade receivables | 40 | €52,183 | €42,952 | -€9,231 | -17.7% |
| Other amounts receivable | 41 | €12,077 | €27,281 | +€15,205 | +126% |
| Cash at bank and in hand | 54/58 | €16,464 | €22,053 | +€5,589 | +33.9% |
| Deferred charges and accrued income | 490/1 | €40,794 | €35,730 | -€5,064 | -12.4% |
| Total equity and liabilities | 10/49 | €1,228,947 | €1,329,396 | +€100,448 | +8.2% |
| Equity | 10/15 | €64,213 | €78,952 | +€14,738 | +23.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €2,858 | €2,858 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,858 | €2,858 | = | 0.0% |
| Other | 1319 | €2,858 | €2,858 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,644 | -€123,906 | +€14,738 | +10.6% |
| Amounts payable | 17/49 | €1,164,734 | €1,250,444 | +€85,710 | +7.4% |
| Amounts payable after more than one year | 17 | €1,084,001 | €1,048,264 | -€35,737 | -3.3% |
| Financial debts | 170/4 | €439,985 | €404,249 | -€35,737 | -8.1% |
| Other amounts payable | 178/9 | €644,016 | €644,016 | = | 0.0% |
| Amounts payable within one year | 42/48 | €80,733 | €202,180 | +€121,447 | +150% |
| Current portion of amounts payable after more than one year | 42 | €35,737 | €135,737 | +€100,000 | +280% |
| Trade debts | 44 | €0 | €3,378 | +€3,378 | |
| Suppliers | 440/4 | - | €3,378 | +€3,378 | |
| Taxes, remuneration and social security | 45 | €2,049 | €5,252 | +€3,203 | +156% |
| Taxes | 450/3 | €2,049 | €5,252 | +€3,203 | +156% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €42,947 | €57,813 | +€14,866 | +34.6% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | €210,394 | €270,273 | +€59,879 | +28.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €96,893 | €182,314 | +€85,421 | +88.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,535 | €60,460 | +€5,925 | +10.9% |
| Other operating charges | 640/8 | €6,897 | €7,124 | +€227 | +3.3% |
| Gross operating margin | 9900 | €113,501 | €88,332 | -€25,169 | -22.2% |
| Operating profit (loss) | 9901 | €52,069 | €20,748 | -€31,321 | -60.2% |
| Financial income | 75/76B | €111 | €72 | -€38 | -34.5% |
| Recurring financial income | 75 | €111 | €72 | -€38 | -34.5% |
| Financial charges | 65/66B | €5,996 | €6,083 | +€87 | +1.4% |
| Recurring financial charges | 65 | €5,996 | €6,083 | +€87 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €46,184 | €14,738 | -€31,445 | -68.1% |
| Profit (loss) for the period | 9904 | €46,184 | €14,738 | -€31,445 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,184 | €14,738 | -€31,445 | -68.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.