FNBP: 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.
FNBP
Largest movements
- Receivables within one year -€16,927
down €16,927 (-32.6%), from €51,891 to €34,965
of which Trade receivables: -€36,959
- Cash +€7,132
up €7,132 (+67.6%), from €10,548 to €17,680
mainly Debts after one year (+€18,297) and Receivables within one year (+€16,927)
- Tangible fixed assets +€4,044
up €4,044 (+81.6%), from €4,959 to €9,003
- Deferred charges and accrued income -€1,174
down €1,174 (-55.5%), from €2,116 to €942
- Trade debts -€28,303
down €28,303 (-65.2%), from €43,415 to €15,113
- Debts after one year +€18,297
new in 2025: €18,297
- Current portion of long-term debt +€7,150
new in 2025: €7,150
- Other debts -€4,666
no longer reported in 2025 (was €4,666)
- Profit (loss) carried forward +€825
up €825 (+7.1%), from €11,672 to €12,497
- Gross operating margin -€3,931
down €3,931 (-7.8%), from €50,479 to €46,548
- Financial charges +€2,950
up €2,950 (+1,178%), from €250 to €3,200
- Other operating charges -€1,620
down €1,620 (-86.3%), from €1,878 to €258
- Depreciation +€1,444
up €1,444 (+3,513%), from €41 to €1,485
- Financial income +€1,437
up €1,437 (+2,115%), from €68 to €1,505
of which Non-recurring financial income: +€1,038
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 | €75,204 | €68,100 | -€7,104 | -9.4% |
| Fixed assets | 21/28 | €4,959 | €9,003 | +€4,044 | +81.6% |
| Tangible fixed assets | 22/27 | €4,959 | €9,003 | +€4,044 | +81.6% |
| Furniture and vehicles | 24 | €4,959 | €9,003 | +€4,044 | +81.6% |
| Current assets | 29/58 | €70,245 | €59,097 | -€11,149 | -15.9% |
| Stocks and contracts in progress | 3 | €5,690 | €5,510 | -€180 | -3.2% |
| Stocks | 30/36 | €5,690 | €5,510 | -€180 | -3.2% |
| Amounts receivable within one year | 40/41 | €51,891 | €34,965 | -€16,927 | -32.6% |
| Trade receivables | 40 | €47,906 | €10,947 | -€36,959 | -77.1% |
| Other amounts receivable | 41 | €3,985 | €24,018 | +€20,032 | +503% |
| Cash at bank and in hand | 54/58 | €10,548 | €17,680 | +€7,132 | +67.6% |
| Deferred charges and accrued income | 490/1 | €2,116 | €942 | -€1,174 | -55.5% |
| Total equity and liabilities | 10/49 | €75,204 | €68,100 | -€7,104 | -9.4% |
| Equity | 10/15 | €15,672 | €16,497 | +€825 | +5.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,672 | €12,497 | +€825 | +7.1% |
| Amounts payable | 17/49 | €59,532 | €51,603 | -€7,929 | -13.3% |
| Amounts payable after more than one year | 17 | - | €18,297 | +€18,297 | |
| Financial debts | 170/4 | - | €18,297 | +€18,297 | |
| Amounts payable within one year | 42/48 | €59,532 | €33,306 | -€26,226 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,150 | +€7,150 | |
| Trade debts | 44 | €43,415 | €15,113 | -€28,303 | -65.2% |
| Suppliers | 440/4 | €43,415 | €15,113 | -€28,303 | -65.2% |
| Taxes, remuneration and social security | 45 | €11,451 | €11,043 | -€408 | -3.6% |
| Taxes | 450/3 | €5,314 | €3,277 | -€2,037 | -38.3% |
| Remuneration and social security | 454/9 | €6,137 | €7,766 | +€1,629 | +26.5% |
| Other amounts payable | 47/48 | €4,666 | - | -€4,666 | |
| Remuneration, social security and pensions | 62 | €41,386 | €42,092 | +€706 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41 | €1,485 | +€1,444 | +3,513% |
| Other operating charges | 640/8 | €1,878 | €258 | -€1,620 | -86.3% |
| Non-recurring operating charges | 66A | €2,666 | €50 | -€2,616 | -98.1% |
| Gross operating margin | 9900 | €50,479 | €46,548 | -€3,931 | -7.8% |
| Operating profit (loss) | 9901 | €4,508 | €2,663 | -€1,845 | -40.9% |
| Financial income | 75/76B | €68 | €1,505 | +€1,437 | +2,115% |
| Recurring financial income | 75 | €68 | €467 | +€399 | +587% |
| Non-recurring financial income | 76B | - | €1,038 | +€1,038 | |
| Financial charges | 65/66B | €250 | €3,200 | +€2,950 | +1,178% |
| Recurring financial charges | 65 | €250 | €3,200 | +€2,950 | +1,178% |
| Profit (loss) for the period before taxes | 9903 | €4,325 | €967 | -€3,358 | -77.6% |
| Income taxes | 67/77 | €951 | €143 | -€809 | -85.0% |
| Profit (loss) for the period | 9904 | €3,374 | €825 | -€2,549 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,374 | €825 | -€2,549 | -75.6% |
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 25 October 2026 via checked.be.