FF PARTS: 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.
FF PARTS
Largest movements
- Receivables within one year -€25,749
down €25,749 (-30.6%), from €84,013 to €58,264
of which Trade receivables: -€25,914
- Cash -€2,882
down €2,882 (-96.1%), from €2,998 to €116
mainly Trade debts (-€14,970) and Net result for the year (-€13,977)
- Trade debts -€14,970
down €14,970 (-97.5%), from €15,359 to €389
- Profit (loss) carried forward -€13,977
down €13,977 (-96.0%), from €14,557 to €580
- Gross operating margin +€4,222
up €4,222 (+28.0%), from -€15,101 to -€10,878
- Other operating charges -€1,921
down €1,921 (-70.9%), from €2,708 to €787
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 | €87,327 | €58,380 | -€28,948 | -33.1% |
| Current assets | 29/58 | €87,327 | €58,380 | -€28,948 | -33.1% |
| Amounts receivable within one year | 40/41 | €84,013 | €58,264 | -€25,749 | -30.6% |
| Trade receivables | 40 | €42,486 | €16,572 | -€25,914 | -61.0% |
| Other amounts receivable | 41 | €41,528 | €41,693 | +€165 | +0.4% |
| Cash at bank and in hand | 54/58 | €2,998 | €116 | -€2,882 | -96.1% |
| Deferred charges and accrued income | 490/1 | €316 | €0 | -€316 | -100% |
| Total equity and liabilities | 10/49 | €87,327 | €58,380 | -€28,948 | -33.1% |
| Equity | 10/15 | €71,969 | €57,991 | -€13,977 | -19.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,212 | €51,212 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,352 | €49,352 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,557 | €580 | -€13,977 | -96.0% |
| Amounts payable | 17/49 | €15,359 | €389 | -€14,970 | -97.5% |
| Amounts payable within one year | 42/48 | €15,359 | €389 | -€14,970 | -97.5% |
| Trade debts | 44 | €15,359 | €389 | -€14,970 | -97.5% |
| Suppliers | 440/4 | €15,359 | €389 | -€14,970 | -97.5% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Other operating charges | 640/8 | €2,708 | €787 | -€1,921 | -70.9% |
| Non-recurring operating charges | 66A | - | €1,952 | +€1,952 | |
| Gross operating margin | 9900 | -€15,101 | -€10,878 | +€4,222 | +28.0% |
| Operating profit (loss) | 9901 | -€17,809 | -€13,617 | +€4,191 | +23.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €388 | €360 | -€28 | -7.3% |
| Recurring financial charges | 65 | €388 | €360 | -€28 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,197 | -€13,977 | +€4,220 | +23.2% |
| Income taxes | 67/77 | €29 | - | -€29 | |
| Profit (loss) for the period | 9904 | -€18,226 | -€13,977 | +€4,248 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,226 | -€13,977 | +€4,248 | +23.3% |
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 25 October 2026 via checked.be.