FP Gastro Pro: 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 Gastro Pro
Largest movements
- Current investments +€120,000
new in 2025: €120,000
- Receivables within one year +€14,665
up €14,665 (+32.0%), from €45,829 to €60,493
of which Other amounts receivable: +€13,915
- Cash +€9,852
up €9,852 (+4.2%), from €233,063 to €242,915
mainly Net result for the year (+€163,479) and Depreciation (+€14,058)
- Tangible fixed assets +€9,596
up €9,596 (+12.8%), from €75,130 to €84,726
of which Plant, machinery and equipment: +€20,972
- Deferred charges and accrued income -€7,715
down €7,715 (-5.3%), from €146,941 to €139,226
- Reserves +€163,479
up €163,479 (+34.9%), from €467,820 to €631,299
of which Distributable reserves: +€163,479
- Tax, wage and social debts -€23,874
down €23,874 (-64.4%), from €37,082 to €13,208
of which Taxes: -€23,874
- Gross operating margin -€38,529
down €38,529 (-12.7%), from €302,503 to €263,974
- Purchases and services +€37,587
up €37,587 (+15.0%), from €250,882 to €288,468
- Turnover -€28,262
down €28,262 (-5.2%), from €548,316 to €520,054
- Taxes -€11,001
down €11,001 (-12.3%), from €89,209 to €78,208
- Other operating charges +€6,765
up €6,765 (+739%), from €916 to €7,681
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 | €526,699 | €668,833 | +€142,134 | +27.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €75,130 | €84,726 | +€9,596 | +12.8% |
| Tangible fixed assets | 22/27 | €75,130 | €84,726 | +€9,596 | +12.8% |
| Plant, machinery and equipment | 23 | €21,303 | €42,276 | +€20,972 | +98.4% |
| Furniture and vehicles | 24 | €53,826 | €42,450 | -€11,376 | -21.1% |
| Current assets | 29/58 | €451,569 | €584,107 | +€132,538 | +29.4% |
| Amounts receivable after more than one year | 29 | €25,736 | €21,473 | -€4,264 | -16.6% |
| Other amounts receivable | 291 | €25,736 | €21,473 | -€4,264 | -16.6% |
| Amounts receivable within one year | 40/41 | €45,829 | €60,493 | +€14,665 | +32.0% |
| Trade receivables | 40 | €4,500 | €5,250 | +€750 | +16.7% |
| Other amounts receivable | 41 | €41,329 | €55,243 | +€13,915 | +33.7% |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €233,063 | €242,915 | +€9,852 | +4.2% |
| Deferred charges and accrued income | 490/1 | €146,941 | €139,226 | -€7,715 | -5.3% |
| Total equity and liabilities | 10/49 | €526,699 | €668,833 | +€142,134 | +27.0% |
| Equity | 10/15 | €480,502 | €643,981 | +€163,479 | +34.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €467,820 | €631,299 | +€163,479 | +34.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €465,960 | €629,439 | +€163,479 | +35.1% |
| Profit (loss) carried forward | 14 | €282 | €282 | = | 0.0% |
| Amounts payable | 17/49 | €46,197 | €24,852 | -€21,346 | -46.2% |
| Amounts payable within one year | 42/48 | €46,197 | €24,852 | -€21,346 | -46.2% |
| Trade debts | 44 | €9,115 | €11,644 | +€2,528 | +27.7% |
| Suppliers | 440/4 | €9,115 | €11,644 | +€2,528 | +27.7% |
| Taxes, remuneration and social security | 45 | €37,082 | €13,208 | -€23,874 | -64.4% |
| Taxes | 450/3 | €37,082 | €13,208 | -€23,874 | -64.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Turnover | 70 | €548,316 | €520,054 | -€28,262 | -5.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €250,882 | €288,468 | +€37,587 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,780 | €14,058 | -€6,722 | -32.3% |
| Other operating charges | 640/8 | €916 | €7,681 | +€6,765 | +739% |
| Gross operating margin | 9900 | €302,503 | €263,974 | -€38,529 | -12.7% |
| Operating profit (loss) | 9901 | €280,808 | €242,235 | -€38,572 | -13.7% |
| Financial income | 75/76B | €1 | €1 | -€1 | -50.0% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -50.0% |
| Financial charges | 65/66B | €179 | €548 | +€369 | +206% |
| Recurring financial charges | 65 | €179 | €548 | +€369 | +206% |
| Profit (loss) for the period before taxes | 9903 | €280,630 | €241,687 | -€38,942 | -13.9% |
| Income taxes | 67/77 | €89,209 | €78,208 | -€11,001 | -12.3% |
| Profit (loss) for the period | 9904 | €191,420 | €163,479 | -€27,941 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €191,420 | €163,479 | -€27,941 | -14.6% |
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 18 October 2026 via checked.be.