FIELDPARTS: what changed
FIELDPARTS
Largest movements
- Receivables within one year +€45,537
up €45,537 (+47.7%), from €95,529 to €141,065
- Cash +€18,739
up €18,739 (+770%), from €2,434 to €21,173
mainly Accrued charges and deferred income (+€177,643) and Tax, wage and social debts (+€20,680)
- Tangible fixed assets -€10,363
down €10,363 (-23.9%), from €43,399 to €33,035
- Accrued charges and deferred income +€177,643
new in 2025: €177,643
- Trade debts -€144,080
down €144,080 (-37.3%), from €386,610 to €242,530
- Tax, wage and social debts +€20,680
up €20,680 (+36.5%), from €56,600 to €77,280
of which Taxes: +€19,358
- Financial income -€6,012
down €6,012 (-98.7%), from €6,089 to €77
- Depreciation -€5,434
down €5,434 (-34.4%), from €15,797 to €10,363
- Staff costs +€5,087
up €5,087 (+4.6%), from €109,639 to €114,726
- Gross operating margin -€4,476
down €4,476 (-3.0%), from €147,833 to €143,356
- Taxes -€2,722
down €2,722 (-26.2%), from €10,397 to €7,676
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €843,856 | €897,480 | +€53,624 | +6.4% |
| Fixed assets | 21/28 | €43,399 | €33,035 | -€10,363 | -23.9% |
| Tangible fixed assets | 22/27 | €43,399 | €33,035 | -€10,363 | -23.9% |
| Plant, machinery and equipment | 23 | €43,399 | €33,035 | -€10,363 | -23.9% |
| Current assets | 29/58 | €800,458 | €864,444 | +€63,987 | +8.0% |
| Stocks and contracts in progress | 3 | €702,495 | €702,206 | -€289 | 0.0% |
| Stocks | 30/36 | €702,495 | €702,206 | -€289 | 0.0% |
| Amounts receivable within one year | 40/41 | €95,529 | €141,065 | +€45,537 | +47.7% |
| Trade receivables | 40 | €95,529 | €141,065 | +€45,537 | +47.7% |
| Cash at bank and in hand | 54/58 | €2,434 | €21,173 | +€18,739 | +770% |
| Total equity and liabilities | 10/49 | €843,856 | €897,480 | +€53,624 | +6.4% |
| Equity | 10/15 | €30,517 | €29,897 | -€620 | -2.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | €10,517 | €9,897 | -€620 | -5.9% |
| Amounts payable | 17/49 | €813,339 | €867,582 | +€54,244 | +6.7% |
| Amounts payable after more than one year | 17 | €324,360 | €324,360 | = | 0.0% |
| Financial debts | 170/4 | €124,360 | €124,360 | = | 0.0% |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €488,979 | €365,579 | -€123,400 | -25.2% |
| Trade debts | 44 | €386,610 | €242,530 | -€144,080 | -37.3% |
| Suppliers | 440/4 | €386,610 | €242,530 | -€144,080 | -37.3% |
| Taxes, remuneration and social security | 45 | €56,600 | €77,280 | +€20,680 | +36.5% |
| Taxes | 450/3 | €49,494 | €68,852 | +€19,358 | +39.1% |
| Remuneration and social security | 454/9 | €7,106 | €8,428 | +€1,322 | +18.6% |
| Other amounts payable | 47/48 | €45,769 | €45,769 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €177,643 | +€177,643 | |
| Remuneration, social security and pensions | 62 | €109,639 | €114,726 | +€5,087 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,797 | €10,363 | -€5,434 | -34.4% |
| Other operating charges | 640/8 | €1,090 | €559 | -€531 | -48.7% |
| Gross operating margin | 9900 | €147,833 | €143,356 | -€4,476 | -3.0% |
| Operating profit (loss) | 9901 | €21,306 | €17,708 | -€3,599 | -16.9% |
| Financial income | 75/76B | €6,089 | €77 | -€6,012 | -98.7% |
| Recurring financial income | 75 | €6,089 | €77 | -€6,012 | -98.7% |
| Financial charges | 65/66B | €11,969 | €10,729 | -€1,240 | -10.4% |
| Recurring financial charges | 65 | €11,969 | €10,729 | -€1,240 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €15,426 | €7,055 | -€8,371 | -54.3% |
| Income taxes | 67/77 | €10,397 | €7,676 | -€2,722 | -26.2% |
| Profit (loss) for the period | 9904 | €5,029 | -€620 | -€5,649 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,029 | -€620 | -€5,649 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.