Fipla: 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.
Fipla
Largest movements
- Tangible fixed assets +€11,038
up €11,038 (+1549.2%), from €712 to €11,750
- Cash +€10,120
up €10,120 (+20.7%), from €48,784 to €58,904
mainly Other debts (+€73,961) and Net result for the year (+€35,203)
- Deferred charges and accrued income +€4,896
up €4,896 (+368.4%), from €1,329 to €6,226
- Receivables within one year -€4,285
down €4,285 (-21.9%), from €19,607 to €15,323
of which Other amounts receivable: -€5,182
- Other debts +€73,961
new in 2025: €73,961
- Profit (loss) carried forward -€53,644
down €53,644 (-100.0%), from €53,644 to €0
- Trade debts +€1,161
up €1,161 (+269.7%), from €431 to €1,592
- Gross operating margin +€11,752
up €11,752 (+32.9%), from €35,728 to €47,480
- Taxes +€2,217
up €2,217 (+27.7%), from €7,996 to €10,214
- Financial income -€685
down €685 (-69.4%), from €987 to €302
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 | €70,433 | €92,202 | +€21,770 | +30.9% |
| Fixed assets | 21/28 | €712 | €11,750 | +€11,038 | +1549.2% |
| Tangible fixed assets | 22/27 | €712 | €11,750 | +€11,038 | +1549.2% |
| Furniture and vehicles | 24 | €712 | €11,750 | +€11,038 | +1549.2% |
| Current assets | 29/58 | €69,720 | €80,452 | +€10,732 | +15.4% |
| Amounts receivable within one year | 40/41 | €19,607 | €15,323 | -€4,285 | -21.9% |
| Trade receivables | 40 | €14,425 | €15,323 | +€897 | +6.2% |
| Other amounts receivable | 41 | €5,182 | €0 | -€5,182 | -100.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €48,784 | €58,904 | +€10,120 | +20.7% |
| Deferred charges and accrued income | 490/1 | €1,329 | €6,226 | +€4,896 | +368.4% |
| Total equity and liabilities | 10/49 | €70,433 | €92,202 | +€21,770 | +30.9% |
| Equity | 10/15 | €58,644 | €5,000 | -€53,644 | -91.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,644 | €0 | -€53,644 | -100.0% |
| Amounts payable | 17/49 | €11,789 | €87,202 | +€75,414 | +639.7% |
| Amounts payable within one year | 42/48 | €11,789 | €87,202 | +€75,414 | +639.7% |
| Trade debts | 44 | €431 | €1,592 | +€1,161 | +269.7% |
| Suppliers | 440/4 | €431 | €1,592 | +€1,161 | +269.7% |
| Taxes, remuneration and social security | 45 | €11,358 | €11,649 | +€291 | +2.6% |
| Taxes | 450/3 | €11,358 | €11,649 | +€291 | +2.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €73,961 | +€73,961 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,201 | €1,076 | -€124 | -10.3% |
| Other operating charges | 640/8 | €648 | €1,031 | +€383 | +59.1% |
| Gross operating margin | 9900 | €35,728 | €47,480 | +€11,752 | +32.9% |
| Operating profit (loss) | 9901 | €33,880 | €45,373 | +€11,493 | +33.9% |
| Financial income | 75/76B | €987 | €302 | -€685 | -69.4% |
| Recurring financial income | 75 | €987 | €302 | -€685 | -69.4% |
| Financial charges | 65/66B | €206 | €258 | +€52 | +25.5% |
| Recurring financial charges | 65 | €206 | €258 | +€52 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €34,661 | €45,416 | +€10,756 | +31.0% |
| Income taxes | 67/77 | €7,996 | €10,214 | +€2,217 | +27.7% |
| Profit (loss) for the period | 9904 | €26,664 | €35,203 | +€8,538 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,664 | €35,203 | +€8,538 | +32.0% |
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 30 September 2026 via checked.be.