FB Sales Support: 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.
FB Sales Support
Largest movements
- Cash +€53,317
up €53,317 (+142%), from €37,654 to €90,971
mainly Net result for the year (+€50,986) and Other debts (+€4,222)
- Reserves +€50,127
up €50,127 (+152%), from €33,018 to €83,145
- Other debts +€4,222
up €4,222 (+107%), from €3,929 to €8,150
- Tax, wage and social debts -€1,625
down €1,625 (-12.5%), from €12,959 to €11,334
of which Remuneration and social security: -€2,700
- Trade debts +€1,265
up €1,265 (+105%), from €1,209 to €2,474
- Gross operating margin +€25,018
up €25,018 (+51.2%), from €48,830 to €73,848
- Taxes +€6,887
up €6,887 (+52.1%), from €13,216 to €20,103
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 | €54,120 | €108,123 | +€54,003 | +99.8% |
| Fixed assets | 21/28 | €893 | €572 | -€322 | -36.0% |
| Tangible fixed assets | 22/27 | €893 | €572 | -€322 | -36.0% |
| Furniture and vehicles | 24 | €893 | €572 | -€322 | -36.0% |
| Current assets | 29/58 | €53,226 | €107,551 | +€54,325 | +102% |
| Amounts receivable within one year | 40/41 | €13,984 | €14,370 | +€386 | +2.8% |
| Trade receivables | 40 | €13,500 | €13,926 | +€426 | +3.2% |
| Other amounts receivable | 41 | €484 | €443 | -€41 | -8.4% |
| Cash at bank and in hand | 54/58 | €37,654 | €90,971 | +€53,317 | +142% |
| Deferred charges and accrued income | 490/1 | €1,589 | €2,211 | +€622 | +39.1% |
| Total equity and liabilities | 10/49 | €54,120 | €108,123 | +€54,003 | +99.8% |
| Equity | 10/15 | €36,018 | €86,145 | +€50,127 | +139% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,018 | €83,145 | +€50,127 | +152% |
| Distributable reserves | 133 | €33,018 | €83,145 | +€50,127 | +152% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,101 | €21,978 | +€3,876 | +21.4% |
| Amounts payable within one year | 42/48 | €18,097 | €21,958 | +€3,861 | +21.3% |
| Trade debts | 44 | €1,209 | €2,474 | +€1,265 | +105% |
| Suppliers | 440/4 | €1,209 | €2,474 | +€1,265 | +105% |
| Taxes, remuneration and social security | 45 | €12,959 | €11,334 | -€1,625 | -12.5% |
| Taxes | 450/3 | €10,259 | €11,334 | +€1,075 | +10.5% |
| Remuneration and social security | 454/9 | €2,700 | €0 | -€2,700 | -100% |
| Other amounts payable | 47/48 | €3,929 | €8,150 | +€4,222 | +107% |
| Accrued charges and deferred income | 492/3 | €5 | €20 | +€15 | +318% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €322 | +€250 | +351% |
| Other operating charges | 640/8 | €119 | €534 | +€415 | +348% |
| Gross operating margin | 9900 | €48,830 | €73,848 | +€25,018 | +51.2% |
| Operating profit (loss) | 9901 | €48,640 | €72,992 | +€24,352 | +50.1% |
| Financial income | 75/76B | €2 | €61 | +€59 | +2,844% |
| Recurring financial income | 75 | €2 | €61 | +€59 | +2,844% |
| Financial charges | 65/66B | €1,548 | €1,964 | +€415 | +26.8% |
| Recurring financial charges | 65 | €1,548 | €1,964 | +€415 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €47,093 | €71,089 | +€23,996 | +51.0% |
| Income taxes | 67/77 | €13,216 | €20,103 | +€6,887 | +52.1% |
| Profit (loss) for the period | 9904 | €33,877 | €50,986 | +€17,109 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,877 | €50,986 | +€17,109 | +50.5% |
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 14 October 2026 via checked.be.