FKPNJ: 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.
FKPNJ
Largest movements
- Tangible fixed assets -€177,863
down €177,863 (-3.4%), from €5.3m to €5.1m
- Receivables within one year +€65,972
new in 2025: €65,972
of which Other amounts receivable: +€47,866
- Cash +€65,535
up €65,535 (+34.7%), from €188,819 to €254,354
mainly Net result for the year (+€241,280) and Depreciation (+€191,340)
- Debts after one year -€321,061
down €321,061 (-7.6%), from €4.2m to €3.9m
- Profit (loss) carried forward +€241,280
up €241,280 (+53.7%), from €449,154 to €690,434
- Tax, wage and social debts +€61,838
up €61,838 (+46.1%), from €134,009 to €195,847
- Taxes +€63,034
up €63,034 (+254%), from €24,798 to €87,832
- Financial charges -€36,755
down €36,755 (-28.9%), from €127,032 to €90,277
- Gross operating margin +€26,408
up €26,408 (+4.3%), from €620,950 to €647,357
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 | €5,456,225 | €5,423,492 | -€32,732 | -0.6% |
| Fixed assets | 21/28 | €5,266,231 | €5,088,368 | -€177,863 | -3.4% |
| Tangible fixed assets | 22/27 | €5,266,231 | €5,088,368 | -€177,863 | -3.4% |
| Land and buildings | 22 | €5,266,231 | €5,088,368 | -€177,863 | -3.4% |
| Current assets | 29/58 | €189,994 | €335,125 | +€145,131 | +76.4% |
| Amounts receivable within one year | 40/41 | - | €65,972 | +€65,972 | |
| Trade receivables | 40 | - | €18,106 | +€18,106 | |
| Other amounts receivable | 41 | - | €47,866 | +€47,866 | |
| Cash at bank and in hand | 54/58 | €188,819 | €254,354 | +€65,535 | +34.7% |
| Deferred charges and accrued income | 490/1 | €1,176 | €14,799 | +€13,624 | +1,159% |
| Total equity and liabilities | 10/49 | €5,456,225 | €5,423,492 | -€32,732 | -0.6% |
| Equity | 10/15 | €699,154 | €940,434 | +€241,280 | +34.5% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €449,154 | €690,434 | +€241,280 | +53.7% |
| Amounts payable | 17/49 | €4,757,071 | €4,483,058 | -€274,013 | -5.8% |
| Amounts payable after more than one year | 17 | €4,230,362 | €3,909,301 | -€321,061 | -7.6% |
| Financial debts | 170/4 | €4,230,362 | €3,909,301 | -€321,061 | -7.6% |
| Amounts payable within one year | 42/48 | €451,334 | €531,795 | +€80,461 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €316,358 | €321,061 | +€4,704 | +1.5% |
| Trade debts | 44 | €968 | €14,887 | +€13,919 | +1,439% |
| Suppliers | 440/4 | €968 | €14,887 | +€13,919 | +1,439% |
| Taxes, remuneration and social security | 45 | €134,009 | €195,847 | +€61,838 | +46.1% |
| Taxes | 450/3 | €134,009 | €195,847 | +€61,838 | +46.1% |
| Accrued charges and deferred income | 492/3 | €75,375 | €41,963 | -€33,412 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190,307 | €191,340 | +€1,033 | +0.5% |
| Other operating charges | 640/8 | €35,589 | €36,629 | +€1,040 | +2.9% |
| Gross operating margin | 9900 | €620,950 | €647,357 | +€26,408 | +4.3% |
| Operating profit (loss) | 9901 | €395,054 | €419,388 | +€24,335 | +6.2% |
| Financial income | 75/76B | €56 | €0 | -€56 | -100% |
| Recurring financial income | 75 | €56 | €0 | -€56 | -100% |
| Financial charges | 65/66B | €127,032 | €90,277 | -€36,755 | -28.9% |
| Recurring financial charges | 65 | €127,032 | €90,277 | -€36,755 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €268,077 | €329,112 | +€61,034 | +22.8% |
| Income taxes | 67/77 | €24,798 | €87,832 | +€63,034 | +254% |
| Profit (loss) for the period | 9904 | €243,280 | €241,280 | -€1,999 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €243,280 | €241,280 | -€1,999 | -0.8% |
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 20 October 2026 via checked.be.