FBBP: 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.
FBBP
Largest movements
- Current investments +€100,000
up €100,000 (+40.0%), from €250,000 to €350,000
- Tangible fixed assets -€37,500
down €37,500 (-17.1%), from €219,056 to €181,556
- Other debts +€300,000
new in 2025: €300,000
- Profit (loss) carried forward -€225,893
down €225,893 (-54.6%), from €413,953 to €188,060
- Tax, wage and social debts -€8,248
down €8,248 (-100.0%), from €8,248 to €0
- Gross operating margin +€4,743
up €4,743 (+3.5%), from €136,277 to €141,020
- Financial income +€2,305
up €2,305 (+69.0%), from €3,343 to €5,648
- Taxes +€1,455
up €1,455 (+6.3%), from €23,248 to €24,703
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 | €570,951 | €636,390 | +€65,439 | +11.5% |
| Fixed assets | 21/28 | €219,056 | €181,556 | -€37,500 | -17.1% |
| Tangible fixed assets | 22/27 | €219,056 | €181,556 | -€37,500 | -17.1% |
| Land and buildings | 22 | €219,056 | €181,556 | -€37,500 | -17.1% |
| Current assets | 29/58 | €351,895 | €454,834 | +€102,939 | +29.3% |
| Amounts receivable within one year | 40/41 | €8,645 | €10,297 | +€1,652 | +19.1% |
| Trade receivables | 40 | €8,645 | €0 | -€8,645 | -100.0% |
| Other amounts receivable | 41 | - | €10,297 | +€10,297 | |
| Current investments | 50/53 | €250,000 | €350,000 | +€100,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €84,352 | €85,534 | +€1,182 | +1.4% |
| Deferred charges and accrued income | 490/1 | €8,898 | €9,003 | +€105 | +1.2% |
| Total equity and liabilities | 10/49 | €570,951 | €636,390 | +€65,439 | +11.5% |
| Equity | 10/15 | €482,703 | €256,810 | -€225,893 | -46.8% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €413,953 | €188,060 | -€225,893 | -54.6% |
| Amounts payable | 17/49 | €88,249 | €379,580 | +€291,331 | +330.1% |
| Amounts payable after more than one year | 17 | €42,001 | €42,001 | = | 0.0% |
| Other amounts payable | 178/9 | €42,001 | €42,001 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,115 | €300,333 | +€291,218 | +3194.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €868 | €333 | -€535 | -61.6% |
| Suppliers | 440/4 | €868 | €333 | -€535 | -61.6% |
| Taxes, remuneration and social security | 45 | €8,248 | €0 | -€8,248 | -100.0% |
| Taxes | 450/3 | €8,248 | €0 | -€8,248 | -100.0% |
| Other amounts payable | 47/48 | - | €300,000 | +€300,000 | |
| Accrued charges and deferred income | 492/3 | €37,132 | €37,246 | +€113 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,500 | €37,500 | = | 0.0% |
| Other operating charges | 640/8 | €10,079 | €10,026 | -€53 | -0.5% |
| Gross operating margin | 9900 | €136,277 | €141,020 | +€4,743 | +3.5% |
| Operating profit (loss) | 9901 | €88,698 | €93,494 | +€4,796 | +5.4% |
| Financial income | 75/76B | €3,343 | €5,648 | +€2,305 | +69.0% |
| Recurring financial income | 75 | €3,343 | €5,648 | +€2,305 | +69.0% |
| Financial charges | 65/66B | €715 | €332 | -€383 | -53.5% |
| Recurring financial charges | 65 | €715 | €332 | -€383 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €91,326 | €98,810 | +€7,484 | +8.2% |
| Income taxes | 67/77 | €23,248 | €24,703 | +€1,455 | +6.3% |
| Profit (loss) for the period | 9904 | €68,078 | €74,107 | +€6,029 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,078 | €74,107 | +€6,029 | +8.9% |
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 4 October 2026 via checked.be.