FOP: what changed
FOP
Largest movements
- Receivables within one year +€60,310
up €60,310 (+238%), from €25,387 to €85,697
of which Other amounts receivable: +€73,877
- Cash +€39,582
up €39,582 (+590%), from €6,704 to €46,286
mainly Tax, wage and social debts (+€67,326) and Net result for the year (+€59,547)
- Tax, wage and social debts +€67,326
up €67,326 (+360%), from €18,715 to €86,041
of which Taxes: +€66,339
- Reserves +€54,134
up €54,134 (+583%), from €9,285 to €63,419
- Other debts -€49,791
down €49,791 (-68.3%), from €72,900 to €23,109
- Trade debts +€28,224
up €28,224 (+5,755%), from €490 to €28,714
- Gross operating margin +€257,757
up €257,757 (+782%), from €32,975 to €290,732
- Staff costs +€182,527
up €182,527 (+947%), from €19,274 to €201,801
- Taxes +€23,400
up €23,400 (+756%), from €3,095 to €26,495
- Other operating charges +€3,085
new in 2025: €3,085
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,091 | €206,983 | +€99,892 | +93.3% |
| Fixed assets | 21/28 | €75,000 | €75,000 | = | 0.0% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €32,091 | €131,983 | +€99,892 | +311% |
| Amounts receivable within one year | 40/41 | €25,387 | €85,697 | +€60,310 | +238% |
| Trade receivables | 40 | €15,787 | €2,220 | -€13,567 | -85.9% |
| Other amounts receivable | 41 | €9,600 | €83,477 | +€73,877 | +770% |
| Cash at bank and in hand | 54/58 | €6,704 | €46,286 | +€39,582 | +590% |
| Total equity and liabilities | 10/49 | €107,091 | €206,983 | +€99,892 | +93.3% |
| Equity | 10/15 | €14,985 | €69,119 | +€54,134 | +361% |
| Contributions | 10/11 | €5,700 | €5,700 | = | 0.0% |
| Reserves | 13 | €9,285 | €63,419 | +€54,134 | +583% |
| Distributable reserves | 133 | €9,285 | €63,419 | +€54,134 | +583% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €92,106 | €137,864 | +€45,758 | +49.7% |
| Amounts payable within one year | 42/48 | €92,106 | €137,864 | +€45,758 | +49.7% |
| Trade debts | 44 | €490 | €28,714 | +€28,224 | +5,755% |
| Suppliers | 440/4 | €490 | €28,714 | +€28,224 | +5,755% |
| Taxes, remuneration and social security | 45 | €18,715 | €86,041 | +€67,326 | +360% |
| Taxes | 450/3 | €10,041 | €76,380 | +€66,339 | +661% |
| Remuneration and social security | 454/9 | €8,674 | €9,661 | +€987 | +11.4% |
| Other amounts payable | 47/48 | €72,900 | €23,109 | -€49,791 | -68.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €428 | - | -€428 | |
| Remuneration, social security and pensions | 62 | €19,274 | €201,801 | +€182,527 | +947% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,123 | - | -€1,123 | |
| Other operating charges | 640/8 | - | €3,085 | +€3,085 | |
| Gross operating margin | 9900 | €32,975 | €290,732 | +€257,757 | +782% |
| Operating profit (loss) | 9901 | €12,578 | €85,846 | +€73,268 | +583% |
| Financial income | 75/76B | - | €543 | +€543 | |
| Recurring financial income | 75 | - | €543 | +€543 | |
| Financial charges | 65/66B | €198 | €347 | +€149 | +75.5% |
| Recurring financial charges | 65 | €198 | €347 | +€149 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | €12,380 | €86,042 | +€73,662 | +595% |
| Income taxes | 67/77 | €3,095 | €26,495 | +€23,400 | +756% |
| Profit (loss) for the period | 9904 | €9,285 | €59,547 | +€50,262 | +541% |
| Profit (loss) for the period to be appropriated | 9905 | €9,285 | €59,547 | +€50,262 | +541% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.