FK TEAM: 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.
FK TEAM
Largest movements
- Cash +€23,458
up €23,458 (+491%), from €4,782 to €28,239
mainly Net result for the year (+€11,026) and Receivables within one year (+€7,665)
- Receivables within one year -€7,665
down €7,665 (-40.7%), from €18,840 to €11,174
of which Trade receivables: -€7,623
- Tangible fixed assets -€3,170
down €3,170 (-33.5%), from €9,457 to €6,288
of which Furniture and vehicles: -€2,967
- Profit (loss) carried forward +€11,026
up €11,026 (+196%), from €5,623 to €16,649
- Tax, wage and social debts +€4,159
up €4,159 (+400%), from €1,041 to €5,200
of which Taxes: +€2,409
- Trade debts -€2,382
down €2,382 (-41.5%), from €5,737 to €3,356
- Gross operating margin +€21,303
up €21,303 (+613%), from €3,477 to €24,781
- Other operating charges +€7,201
up €7,201 (+589%), from €1,222 to €8,423
- Depreciation -€4,525
down €4,525 (-72.9%), from €6,203 to €1,678
- Taxes +€3,332
up €3,332 (+2,825%), from €118 to €3,450
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 | €36,845 | €49,617 | +€12,771 | +34.7% |
| Fixed assets | 21/28 | €9,457 | €6,288 | -€3,170 | -33.5% |
| Tangible fixed assets | 22/27 | €9,457 | €6,288 | -€3,170 | -33.5% |
| Plant, machinery and equipment | 23 | €466 | €263 | -€203 | -43.6% |
| Furniture and vehicles | 24 | €8,992 | €6,025 | -€2,967 | -33.0% |
| Current assets | 29/58 | €27,388 | €43,329 | +€15,941 | +58.2% |
| Stocks and contracts in progress | 3 | €2,266 | €2,015 | -€251 | -11.1% |
| Stocks | 30/36 | €2,266 | €2,015 | -€251 | -11.1% |
| Amounts receivable within one year | 40/41 | €18,840 | €11,174 | -€7,665 | -40.7% |
| Trade receivables | 40 | €16,734 | €9,111 | -€7,623 | -45.6% |
| Other amounts receivable | 41 | €2,106 | €2,064 | -€42 | -2.0% |
| Cash at bank and in hand | 54/58 | €4,782 | €28,239 | +€23,458 | +491% |
| Deferred charges and accrued income | 490/1 | €1,501 | €1,901 | +€400 | +26.6% |
| Total equity and liabilities | 10/49 | €36,845 | €49,617 | +€12,771 | +34.7% |
| Equity | 10/15 | €20,857 | €31,883 | +€11,026 | +52.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,034 | €9,034 | = | 0.0% |
| Distributable reserves | 133 | €9,034 | €9,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,623 | €16,649 | +€11,026 | +196% |
| Amounts payable | 17/49 | €15,988 | €17,734 | +€1,745 | +10.9% |
| Amounts payable within one year | 42/48 | €15,988 | €17,734 | +€1,745 | +10.9% |
| Trade debts | 44 | €5,737 | €3,356 | -€2,382 | -41.5% |
| Suppliers | 440/4 | €5,737 | €3,356 | -€2,382 | -41.5% |
| Taxes, remuneration and social security | 45 | €1,041 | €5,200 | +€4,159 | +400% |
| Taxes | 450/3 | €1,041 | €3,450 | +€2,409 | +231% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €9,210 | €9,178 | -€32 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,203 | €1,678 | -€4,525 | -72.9% |
| Other operating charges | 640/8 | €1,222 | €8,423 | +€7,201 | +589% |
| Gross operating margin | 9900 | €3,477 | €24,781 | +€21,303 | +613% |
| Operating profit (loss) | 9901 | -€3,948 | €14,680 | +€18,628 | |
| Financial income | 75/76B | €55 | €6 | -€49 | -88.8% |
| Recurring financial income | 75 | €55 | €6 | -€49 | -88.8% |
| Financial charges | 65/66B | €161 | €210 | +€49 | +30.4% |
| Recurring financial charges | 65 | €161 | €210 | +€49 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,054 | €14,476 | +€18,530 | |
| Income taxes | 67/77 | €118 | €3,450 | +€3,332 | +2,825% |
| Profit (loss) for the period | 9904 | -€4,172 | €11,026 | +€15,198 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,172 | €11,026 | +€15,198 |
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 16 October 2026 via checked.be.