FGA Services: 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.
FGA Services
Largest movements
- Cash -€29,804
down €29,804 (-90.3%), from €32,997 to €3,194
mainly Other debts (-€25,000) and Contributions, distributions and other (-€15,000)
- Receivables within one year +€994
up €994 (+53.3%), from €1,864 to €2,858
of which Other amounts receivable: +€691
- Other debts -€25,000
no longer reported in 2025 (was €25,000)
- Current portion of long-term debt -€6,164
no longer reported in 2025 (was €6,164)
- Profit (loss) carried forward +€2,339
up €2,339 (+22.7%), from €10,286 to €12,626
- Gross operating margin +€21,236
up €21,236 (+724.0%), from €2,933 to €24,170
- Taxes +€6,223
up €6,223 (+3047.9%), from €204 to €6,427
- Depreciation -€2,539
no longer reported in 2025 (was €2,539)
- Financial income -€568
down €568 (-80.9%), from €703 to €135
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 | €44,861 | €16,052 | -€28,809 | -64.2% |
| Fixed assets | 21/28 | €10,000 | €10,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €10,000 | €10,000 | = | 0.0% |
| Furniture and vehicles | 24 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €34,861 | €6,052 | -€28,809 | -82.6% |
| Amounts receivable within one year | 40/41 | €1,864 | €2,858 | +€994 | +53.3% |
| Trade receivables | 40 | €1,725 | €2,028 | +€304 | +17.6% |
| Other amounts receivable | 41 | €139 | €830 | +€691 | +497.0% |
| Cash at bank and in hand | 54/58 | €32,997 | €3,194 | -€29,804 | -90.3% |
| Total equity and liabilities | 10/49 | €44,861 | €16,052 | -€28,809 | -64.2% |
| Equity | 10/15 | €12,786 | €15,126 | +€2,339 | +18.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,286 | €12,626 | +€2,339 | +22.7% |
| Amounts payable | 17/49 | €32,075 | €926 | -€31,149 | -97.1% |
| Amounts payable within one year | 42/48 | €32,075 | €926 | -€31,149 | -97.1% |
| Current portion of amounts payable after more than one year | 42 | €6,164 | - | -€6,164 | |
| Trade debts | 44 | €98 | €9 | -€89 | -90.9% |
| Suppliers | 440/4 | €98 | €9 | -€89 | -90.9% |
| Taxes, remuneration and social security | 45 | €813 | €918 | +€105 | +12.9% |
| Taxes | 450/3 | €813 | €918 | +€105 | +12.9% |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,539 | - | -€2,539 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,933 | €24,170 | +€21,236 | +724.0% |
| Operating profit (loss) | 9901 | €7 | €23,770 | +€23,762 | +321984.8% |
| Financial income | 75/76B | €703 | €135 | -€568 | -80.9% |
| Recurring financial income | 75 | €703 | €135 | -€568 | -80.9% |
| Financial charges | 65/66B | €228 | €138 | -€91 | -39.8% |
| Recurring financial charges | 65 | €228 | €138 | -€91 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €482 | €23,767 | +€23,285 | +4834.3% |
| Income taxes | 67/77 | €204 | €6,427 | +€6,223 | +3047.9% |
| Profit (loss) for the period | 9904 | €277 | €17,339 | +€17,062 | +6148.6% |
| Profit (loss) for the period to be appropriated | 9905 | €277 | €17,339 | +€17,062 | +6148.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.