FNPP: 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.
FNPP
Largest movements
- Cash +€16,410
up €16,410 (+816.6%), from €2,009 to €18,419
mainly Other debts (+€22,252) and Depreciation (+€9,105)
- Receivables within one year -€7,451
down €7,451 (-88.2%), from €8,451 to €1,000
of which Trade receivables: -€7,178
- Deferred charges and accrued income +€3,947
up €3,947 (+363.9%), from €1,085 to €5,031
- Stocks and contracts -€2,682
down €2,682 (-86.1%), from €3,113 to €432
- Tangible fixed assets +€607
up €607 (+2.4%), from €24,944 to €25,551
of which Plant, machinery and equipment: +€7,111
- Other debts +€22,252
up €22,252 (+331.0%), from €6,723 to €28,975
- Trade debts -€4,970
down €4,970 (-19.0%), from €26,211 to €21,241
- Profit (loss) carried forward -€3,810
down €3,810 (-12.3%), from -€31,009 to -€34,818
- Debts after one year -€3,363
down €3,363 (-14.9%), from €22,553 to €19,189
- Tax, wage and social debts +€760
up €760 (+39.1%), from €1,942 to €2,701
of which Taxes: +€1,525
- Gross operating margin +€26,946
up €26,946 (+821.0%), from €3,282 to €30,229
- Staff costs +€7,713
up €7,713 (+181.8%), from €4,242 to €11,954
- Financial charges +€4,297
up €4,297 (+211.3%), from €2,034 to €6,330
- Other operating charges +€1,806
up €1,806 (+39.1%), from €4,618 to €6,424
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,302 | €53,133 | +€10,831 | +25.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €27,644 | €28,251 | +€607 | +2.2% |
| Tangible fixed assets | 22/27 | €24,944 | €25,551 | +€607 | +2.4% |
| Plant, machinery and equipment | 23 | €1,210 | €8,321 | +€7,111 | +587.8% |
| Furniture and vehicles | 24 | €6,146 | €4,794 | -€1,352 | -22.0% |
| Leasing and similar rights | 25 | €17,588 | €12,436 | -€5,152 | -29.3% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €14,658 | €24,882 | +€10,224 | +69.8% |
| Stocks and contracts in progress | 3 | €3,113 | €432 | -€2,682 | -86.1% |
| Stocks | 30/36 | €3,113 | €432 | -€2,682 | -86.1% |
| Amounts receivable within one year | 40/41 | €8,451 | €1,000 | -€7,451 | -88.2% |
| Trade receivables | 40 | €8,178 | €1,000 | -€7,178 | -87.8% |
| Other amounts receivable | 41 | €273 | - | -€273 | |
| Cash at bank and in hand | 54/58 | €2,009 | €18,419 | +€16,410 | +816.6% |
| Deferred charges and accrued income | 490/1 | €1,085 | €5,031 | +€3,947 | +363.9% |
| Total equity and liabilities | 10/49 | €42,302 | €53,133 | +€10,831 | +25.6% |
| Equity | 10/15 | -€25,009 | -€28,818 | -€3,810 | -15.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,009 | -€34,818 | -€3,810 | -12.3% |
| Amounts payable | 17/49 | €67,311 | €81,951 | +€14,640 | +21.8% |
| Amounts payable after more than one year | 17 | €22,553 | €19,189 | -€3,363 | -14.9% |
| Financial debts | 170/4 | €22,553 | €19,189 | -€3,363 | -14.9% |
| Amounts payable within one year | 42/48 | €44,347 | €62,696 | +€18,349 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | €9,471 | €9,778 | +€307 | +3.2% |
| Trade debts | 44 | €26,211 | €21,241 | -€4,970 | -19.0% |
| Suppliers | 440/4 | €26,211 | €21,241 | -€4,970 | -19.0% |
| Taxes, remuneration and social security | 45 | €1,942 | €2,701 | +€760 | +39.1% |
| Taxes | 450/3 | €712 | €2,237 | +€1,525 | +214.4% |
| Remuneration and social security | 454/9 | €1,230 | €464 | -€766 | -62.2% |
| Other amounts payable | 47/48 | €6,723 | €28,975 | +€22,252 | +331.0% |
| Accrued charges and deferred income | 492/3 | €411 | €66 | -€346 | -84.0% |
| Remuneration, social security and pensions | 62 | €4,242 | €11,954 | +€7,713 | +181.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,816 | €9,105 | +€289 | +3.3% |
| Other operating charges | 640/8 | €4,618 | €6,424 | +€1,806 | +39.1% |
| Gross operating margin | 9900 | €3,282 | €30,229 | +€26,946 | +821.0% |
| Operating profit (loss) | 9901 | -€14,394 | €2,745 | +€17,139 | |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €2,034 | €6,330 | +€4,297 | +211.3% |
| Recurring financial charges | 65 | €2,034 | €6,330 | +€4,297 | +211.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,383 | -€3,585 | +€12,797 | +78.1% |
| Income taxes | 67/77 | €228 | €224 | -€4 | -1.8% |
| Profit (loss) for the period | 9904 | -€16,611 | -€3,810 | +€12,801 | +77.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,611 | -€3,810 | +€12,801 | +77.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.