FP GESTION: 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.
FP GESTION
Largest movements
- Cash -€851
down €851 (-48.6%), from €1,753 to €901
mainly Net result for the year (-€851)
- Profit (loss) carried forward -€851
down €851 (-12.0%), from -€7,101 to -€7,952
- Gross operating margin +€177
up €177 (+18.9%), from -€933 to -€756
- Other operating charges +€50
new in 2025: €50
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.
Cash bridge derived
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 | €1,753 | €901 | -€851 | -48.6% |
| Current assets | 29/58 | €1,753 | €901 | -€851 | -48.6% |
| Cash at bank and in hand | 54/58 | €1,753 | €901 | -€851 | -48.6% |
| Total equity and liabilities | 10/49 | €1,753 | €901 | -€851 | -48.6% |
| Equity | 10/15 | €446 | -€405 | -€851 | |
| Contributions | 10/11 | €7,440 | €7,440 | = | 0.0% |
| Reserves | 13 | €107 | €107 | = | 0.0% |
| Non-distributable reserves | 130/1 | €107 | €107 | = | 0.0% |
| Reserves not available under the articles | 1311 | €107 | €107 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,101 | -€7,952 | -€851 | -12.0% |
| Amounts payable | 17/49 | €1,307 | €1,307 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,307 | €1,307 | = | 0.0% |
| Other amounts payable | 47/48 | €1,307 | €1,307 | = | 0.0% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€933 | -€756 | +€177 | +18.9% |
| Operating profit (loss) | 9901 | -€933 | -€806 | +€127 | +13.6% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€978 | -€851 | +€127 | +12.9% |
| Profit (loss) for the period | 9904 | -€978 | -€851 | +€127 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€978 | -€851 | +€127 | +12.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.