Fiprocon: 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.
Fiprocon
Largest movements
- Cash -€18,792
down €18,792 (-17.7%), from €106,309 to €87,517
mainly Contributions, distributions and other (-€25,980) and Other debts (-€12,902)
- Receivables within one year -€18,230
down €18,230 (-80.1%), from €22,769 to €4,539
of which Trade receivables: -€15,823
- Deferred charges and accrued income -€2,834
down €2,834 (-72.4%), from €3,917 to €1,083
- Tangible fixed assets -€1,750
down €1,750 (-14.7%), from €11,912 to €10,163
of which Furniture and vehicles: -€1,877
- Reserves -€21,349
down €21,349 (-23.5%), from €90,852 to €69,503
- Other debts -€12,902
down €12,902 (-31.4%), from €41,086 to €28,184
- Tax, wage and social debts -€5,789
down €5,789 (-82.8%), from €6,987 to €1,198
- Trade debts -€1,566
down €1,566 (-52.5%), from €2,983 to €1,417
- Gross operating margin -€70,878
down €70,878 (-86.8%), from €81,628 to €10,750
- Taxes -€14,434
down €14,434 (-89.7%), from €16,089 to €1,654
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 | €144,908 | €103,302 | -€41,606 | -28.7% |
| Fixed assets | 21/28 | €11,912 | €10,163 | -€1,750 | -14.7% |
| Tangible fixed assets | 22/27 | €11,912 | €10,163 | -€1,750 | -14.7% |
| Plant, machinery and equipment | 23 | €1,016 | €1,822 | +€806 | +79.4% |
| Furniture and vehicles | 24 | €5,608 | €3,730 | -€1,877 | -33.5% |
| Other tangible fixed assets | 26 | €5,289 | €4,610 | -€679 | -12.8% |
| Current assets | 29/58 | €132,995 | €93,139 | -€39,856 | -30.0% |
| Amounts receivable within one year | 40/41 | €22,769 | €4,539 | -€18,230 | -80.1% |
| Trade receivables | 40 | €20,276 | €4,453 | -€15,823 | -78.0% |
| Other amounts receivable | 41 | €2,493 | €86 | -€2,407 | -96.5% |
| Cash at bank and in hand | 54/58 | €106,309 | €87,517 | -€18,792 | -17.7% |
| Deferred charges and accrued income | 490/1 | €3,917 | €1,083 | -€2,834 | -72.4% |
| Total equity and liabilities | 10/49 | €144,908 | €103,302 | -€41,606 | -28.7% |
| Equity | 10/15 | €93,852 | €72,503 | -€21,349 | -22.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €90,852 | €69,503 | -€21,349 | -23.5% |
| Distributable reserves | 133 | €90,852 | €69,503 | -€21,349 | -23.5% |
| Amounts payable | 17/49 | €51,056 | €30,799 | -€20,257 | -39.7% |
| Amounts payable within one year | 42/48 | €51,056 | €30,799 | -€20,257 | -39.7% |
| Trade debts | 44 | €2,983 | €1,417 | -€1,566 | -52.5% |
| Suppliers | 440/4 | €2,983 | €1,417 | -€1,566 | -52.5% |
| Taxes, remuneration and social security | 45 | €6,987 | €1,198 | -€5,789 | -82.8% |
| Taxes | 450/3 | €6,987 | €1,198 | -€5,789 | -82.8% |
| Other amounts payable | 47/48 | €41,086 | €28,184 | -€12,902 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,480 | €3,730 | +€249 | +7.2% |
| Other operating charges | 640/8 | €678 | €694 | +€16 | +2.4% |
| Gross operating margin | 9900 | €81,628 | €10,750 | -€70,878 | -86.8% |
| Operating profit (loss) | 9901 | €77,470 | €6,326 | -€71,143 | -91.8% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.4% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €77,437 | €6,286 | -€71,151 | -91.9% |
| Income taxes | 67/77 | €16,089 | €1,654 | -€14,434 | -89.7% |
| Profit (loss) for the period | 9904 | €61,349 | €4,632 | -€56,717 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,349 | €4,632 | -€56,717 | -92.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.