FBP: 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.
FBP
Largest movements
- Cash -€30,253
down €30,253 (-50.3%), from €60,134 to €29,881
mainly Contributions, distributions and other (-€68,028) and Other debts (-€40,071)
- Receivables within one year -€6,680
down €6,680 (-34.5%), from €19,385 to €12,705
- Tangible fixed assets -€3,927
down €3,927 (-23.4%), from €16,776 to €12,849
of which Plant, machinery and equipment: -€3,662
- Other debts -€40,071
down €40,071 (-61.7%), from €64,901 to €24,830
- Gross operating margin +€5,444
up €5,444 (+6.2%), from €87,389 to €92,833
- Taxes +€1,453
up €1,453 (+8.2%), from €17,704 to €19,157
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,906 | €57,053 | -€40,853 | -41.7% |
| Fixed assets | 21/28 | €16,776 | €12,849 | -€3,927 | -23.4% |
| Tangible fixed assets | 22/27 | €16,776 | €12,849 | -€3,927 | -23.4% |
| Plant, machinery and equipment | 23 | €16,426 | €12,764 | -€3,662 | -22.3% |
| Furniture and vehicles | 24 | €350 | €86 | -€264 | -75.6% |
| Current assets | 29/58 | €81,130 | €44,204 | -€36,926 | -45.5% |
| Amounts receivable within one year | 40/41 | €19,385 | €12,705 | -€6,680 | -34.5% |
| Trade receivables | 40 | €19,385 | €12,705 | -€6,680 | -34.5% |
| Cash at bank and in hand | 54/58 | €60,134 | €29,881 | -€30,253 | -50.3% |
| Deferred charges and accrued income | 490/1 | €1,611 | €1,618 | +€7 | +0.4% |
| Total equity and liabilities | 10/49 | €97,906 | €57,053 | -€40,853 | -41.7% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €79,306 | €38,453 | -€40,853 | -51.5% |
| Amounts payable within one year | 42/48 | €78,638 | €38,203 | -€40,435 | -51.4% |
| Trade debts | 44 | - | €420 | +€420 | |
| Suppliers | 440/4 | - | €420 | +€420 | |
| Taxes, remuneration and social security | 45 | €13,737 | €12,953 | -€784 | -5.7% |
| Taxes | 450/3 | €13,737 | €12,953 | -€784 | -5.7% |
| Other amounts payable | 47/48 | €64,901 | €24,830 | -€40,071 | -61.7% |
| Accrued charges and deferred income | 492/3 | €668 | €250 | -€418 | -62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,120 | €3,927 | -€193 | -4.7% |
| Other operating charges | 640/8 | €944 | €784 | -€160 | -17.0% |
| Gross operating margin | 9900 | €87,389 | €92,833 | +€5,444 | +6.2% |
| Operating profit (loss) | 9901 | €82,325 | €88,122 | +€5,797 | +7.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,231 | €937 | -€294 | -23.9% |
| Recurring financial charges | 65 | €1,231 | €937 | -€294 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €81,095 | €87,185 | +€6,091 | +7.5% |
| Income taxes | 67/77 | €17,704 | €19,157 | +€1,453 | +8.2% |
| Profit (loss) for the period | 9904 | €63,390 | €68,028 | +€4,638 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,390 | €68,028 | +€4,638 | +7.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.