FP AUTO RETRO: 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.
FP AUTO RETRO
Largest movements
- Cash -€17,882
down €17,882 (-86.2%), from €20,733 to €2,852
mainly Net result for the year (-€21,850) and Other debts (-€10,234)
- Receivables within one year -€13,826
down €13,826 (-98.0%), from €14,111 to €285
of which Trade receivables: -€12,053
- Tangible fixed assets -€1,543
down €1,543 (-28.5%), from €5,423 to €3,880
of which Furniture and vehicles: -€1,155
- Profit (loss) carried forward -€21,850
down €21,850, from €7,468 to -€14,383
- Other debts -€10,234
down €10,234 (-31.0%), from €33,005 to €22,771
- Trade debts -€699
down €699 (-27.2%), from €2,571 to €1,872
- Gross operating margin -€29,448
down €29,448, from €13,389 to -€16,059
- Financial income -€2,336
down €2,336 (-96.9%), from €2,411 to €75
- Taxes -€1,942
down €1,942 (-100%), from €1,942 to €0
- Write-downs -€450
down €450 (-100%), from €450 to €0
- Depreciation -€192
down €192 (-11.1%), from €1,736 to €1,543
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 | €65,735 | €32,660 | -€33,075 | -50.3% |
| Fixed assets | 21/28 | €5,423 | €3,880 | -€1,543 | -28.5% |
| Tangible fixed assets | 22/27 | €5,423 | €3,880 | -€1,543 | -28.5% |
| Plant, machinery and equipment | 23 | €420 | €263 | -€158 | -37.6% |
| Furniture and vehicles | 24 | €2,910 | €1,755 | -€1,155 | -39.7% |
| Other tangible fixed assets | 26 | €2,093 | €1,862 | -€231 | -11.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €60,312 | €28,780 | -€31,531 | -52.3% |
| Stocks and contracts in progress | 3 | €10,250 | €10,250 | = | 0.0% |
| Stocks | 30/36 | €10,250 | €10,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,111 | €285 | -€13,826 | -98.0% |
| Trade receivables | 40 | €12,053 | €0 | -€12,053 | -100% |
| Other amounts receivable | 41 | €2,058 | €285 | -€1,773 | -86.2% |
| Current investments | 50/53 | €14,835 | €14,884 | +€48 | +0.3% |
| Cash at bank and in hand | 54/58 | €20,733 | €2,852 | -€17,882 | -86.2% |
| Deferred charges and accrued income | 490/1 | €382 | €510 | +€128 | +33.6% |
| Total equity and liabilities | 10/49 | €65,735 | €32,660 | -€33,075 | -50.3% |
| Equity | 10/15 | €29,468 | €7,617 | -€21,850 | -74.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,468 | -€14,383 | -€21,850 | |
| Amounts payable | 17/49 | €36,267 | €25,043 | -€11,225 | -30.9% |
| Amounts payable within one year | 42/48 | €35,883 | €24,643 | -€11,240 | -31.3% |
| Trade debts | 44 | €2,571 | €1,872 | -€699 | -27.2% |
| Suppliers | 440/4 | €2,571 | €1,872 | -€699 | -27.2% |
| Taxes, remuneration and social security | 45 | €307 | €0 | -€307 | -100% |
| Taxes | 450/3 | €307 | €0 | -€307 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €33,005 | €22,771 | -€10,234 | -31.0% |
| Accrued charges and deferred income | 492/3 | €384 | €400 | +€15 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €1,543 | -€192 | -11.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €450 | €0 | -€450 | -100% |
| Other operating charges | 640/8 | €4,037 | €4,148 | +€111 | +2.8% |
| Gross operating margin | 9900 | €13,389 | -€16,059 | -€29,448 | |
| Operating profit (loss) | 9901 | €7,167 | -€21,750 | -€28,917 | |
| Financial income | 75/76B | €2,411 | €75 | -€2,336 | -96.9% |
| Recurring financial income | 75 | €2,411 | €75 | -€2,336 | -96.9% |
| Financial charges | 65/66B | €168 | €175 | +€7 | +4.1% |
| Recurring financial charges | 65 | €168 | €175 | +€7 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €9,410 | -€21,850 | -€31,260 | |
| Income taxes | 67/77 | €1,942 | €0 | -€1,942 | -100% |
| Profit (loss) for the period | 9904 | €7,468 | -€21,850 | -€29,318 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,468 | -€21,850 | -€29,318 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.