FIPARTECH: 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.
FIPARTECH
Largest movements
- Financial fixed assets +€4,950
up €4,950 (+11.9%), from €41,708 to €46,658
- Cash +€1,522
up €1,522 (+227.2%), from €670 to €2,192
mainly Advances received (+€10,387) and Net result for the year (+€7,728)
- Tax, wage and social debts -€17,716
down €17,716 (-52.0%), from €34,050 to €16,334
- Advances received +€10,387
up €10,387 (+41.4%), from €25,117 to €35,504
- Reserves +€7,500
up €7,500 (+11.0%), from €68,000 to €75,500
- Trade debts +€2,299
up €2,299 (+22.5%), from €10,210 to €12,509
- Short-term financial debts +€1,995
up €1,995 (+92.8%), from €2,150 to €4,145
- Gross operating margin +€8,978
up €8,978 (+29292.3%), from €31 to €9,009
- Financial charges -€2,821
down €2,821 (-83.6%), from €3,375 to €554
- Taxes +€2,306
up €2,306 (+97.5%), from €2,365 to €4,670
- Staff costs -€1,773
down €1,773 (-91.7%), from €1,933 to €160
- Depreciation -€1,105
down €1,105 (-83.0%), from €1,332 to €226
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,084 | €141,777 | +€4,692 | +3.4% |
| Fixed assets | 21/28 | €41,935 | €46,658 | +€4,724 | +11.3% |
| Tangible fixed assets | 22/27 | €226 | €0 | -€226 | -100.0% |
| Plant, machinery and equipment | 23 | €226 | €0 | -€226 | -100.0% |
| Financial fixed assets | 28 | €41,708 | €46,658 | +€4,950 | +11.9% |
| Current assets | 29/58 | €95,149 | €95,118 | -€31 | 0.0% |
| Amounts receivable within one year | 40/41 | €93,264 | €92,697 | -€567 | -0.6% |
| Trade receivables | 40 | €1,085 | €1,545 | +€460 | +42.4% |
| Other amounts receivable | 41 | €92,179 | €91,152 | -€1,027 | -1.1% |
| Current investments | 50/53 | €1,216 | - | -€1,216 | |
| Cash at bank and in hand | 54/58 | €670 | €2,192 | +€1,522 | +227.2% |
| Deferred charges and accrued income | 490/1 | - | €230 | +€230 | |
| Total equity and liabilities | 10/49 | €137,084 | €141,777 | +€4,692 | +3.4% |
| Equity | 10/15 | €65,557 | €73,285 | +€7,728 | +11.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €68,000 | €75,500 | +€7,500 | +11.0% |
| Distributable reserves | 133 | €68,000 | €75,500 | +€7,500 | +11.0% |
| Profit (loss) carried forward | 14 | -€2,943 | -€2,715 | +€228 | +7.7% |
| Amounts payable | 17/49 | €71,527 | €68,492 | -€3,036 | -4.2% |
| Amounts payable within one year | 42/48 | €71,527 | €68,492 | -€3,036 | -4.2% |
| Financial debts | 43 | €2,150 | €4,145 | +€1,995 | +92.8% |
| Credit institutions | 430/8 | €2,150 | €4,145 | +€1,995 | +92.8% |
| Trade debts | 44 | €10,210 | €12,509 | +€2,299 | +22.5% |
| Suppliers | 440/4 | €10,210 | €12,509 | +€2,299 | +22.5% |
| Advances received on contracts in progress | 46 | €25,117 | €35,504 | +€10,387 | +41.4% |
| Taxes, remuneration and social security | 45 | €34,050 | €16,334 | -€17,716 | -52.0% |
| Taxes | 450/3 | €34,050 | €16,334 | -€17,716 | -52.0% |
| Remuneration, social security and pensions | 62 | €1,933 | €160 | -€1,773 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,332 | €226 | -€1,105 | -83.0% |
| Other operating charges | 640/8 | €521 | €1,178 | +€657 | +126.3% |
| Gross operating margin | 9900 | €31 | €9,009 | +€8,978 | +29292.3% |
| Operating profit (loss) | 9901 | -€3,754 | €7,445 | +€11,199 | |
| Financial income | 75/76B | €4,757 | €5,507 | +€751 | +15.8% |
| Recurring financial income | 75 | €4,757 | €5,507 | +€751 | +15.8% |
| Financial charges | 65/66B | €3,375 | €554 | -€2,821 | -83.6% |
| Recurring financial charges | 65 | €3,375 | €554 | -€2,821 | -83.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,372 | €12,398 | +€14,771 | |
| Income taxes | 67/77 | €2,365 | €4,670 | +€2,306 | +97.5% |
| Profit (loss) for the period | 9904 | -€4,737 | €7,728 | +€12,465 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,737 | €7,728 | +€12,465 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.