FGS PRO: 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.
FGS PRO
Largest movements
- Stocks and contracts +€17,046
up €17,046 (+53.6%), from €31,809 to €48,854
- Cash +€9,467
up €9,467 (+48.9%), from €19,346 to €28,814
mainly Net result for the year (+€23,523) and Other debts (+€14,109)
- Receivables within one year -€5,295
down €5,295 (-14.2%), from €37,370 to €32,074
of which Trade receivables: -€5,295
- Other debts +€14,109
up €14,109 (+596%), from €2,368 to €16,478
- Profit (loss) carried forward +€8,851
up €8,851, from -€8,851 to €0
- Trade debts -€1,127
down €1,127 (-5.0%), from €22,692 to €21,565
- Gross operating margin +€20,931
up €20,931, from -€1,531 to €19,400
- Write-downs -€10,932
down €10,932, from €5,586 to -€5,347
- Depreciation -€535
down €535 (-86.3%), from €620 to €85
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 | €88,610 | €109,742 | +€21,133 | +23.8% |
| Fixed assets | 21/28 | €85 | €0 | -€85 | -100% |
| Tangible fixed assets | 22/27 | €85 | €0 | -€85 | -100% |
| Plant, machinery and equipment | 23 | €85 | €0 | -€85 | -100% |
| Current assets | 29/58 | €88,525 | €109,742 | +€21,218 | +24.0% |
| Stocks and contracts in progress | 3 | €31,809 | €48,854 | +€17,046 | +53.6% |
| Stocks | 30/36 | €31,809 | €48,854 | +€17,046 | +53.6% |
| Amounts receivable within one year | 40/41 | €37,370 | €32,074 | -€5,295 | -14.2% |
| Trade receivables | 40 | €37,370 | €32,074 | -€5,295 | -14.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,346 | €28,814 | +€9,467 | +48.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €88,610 | €109,742 | +€21,133 | +23.8% |
| Equity | 10/15 | €62,811 | €71,334 | +€8,523 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,062 | €52,734 | -€328 | -0.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €53,062 | €52,734 | -€328 | -0.6% |
| Profit (loss) carried forward | 14 | -€8,851 | €0 | +€8,851 | |
| Amounts payable | 17/49 | €25,799 | €38,409 | +€12,610 | +48.9% |
| Amounts payable within one year | 42/48 | €25,799 | €38,409 | +€12,610 | +48.9% |
| Trade debts | 44 | €22,692 | €21,565 | -€1,127 | -5.0% |
| Suppliers | 440/4 | €22,692 | €21,565 | -€1,127 | -5.0% |
| Taxes, remuneration and social security | 45 | €739 | €366 | -€373 | -50.5% |
| Taxes | 450/3 | €739 | €366 | -€373 | -50.5% |
| Other amounts payable | 47/48 | €2,368 | €16,478 | +€14,109 | +596% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €620 | €85 | -€535 | -86.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,586 | -€5,347 | -€10,932 | |
| Other operating charges | 640/8 | €661 | €844 | +€183 | +27.7% |
| Gross operating margin | 9900 | -€1,531 | €19,400 | +€20,931 | |
| Operating profit (loss) | 9901 | -€8,397 | €23,818 | +€32,215 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €455 | €295 | -€160 | -35.2% |
| Recurring financial charges | 65 | €455 | €295 | -€160 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,851 | €23,523 | +€32,374 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,851 | €23,523 | +€32,374 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,851 | €23,523 | +€32,374 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.