FP Gyps: 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 Gyps
Largest movements
- Receivables within one year -€50,822
down €50,822 (-52.5%), from €96,887 to €46,066
of which Trade receivables: -€74,490
- Cash +€20,345
up €20,345 (+99.7%), from €20,415 to €40,760
mainly Receivables within one year (+€50,822) and Net result for the year (+€14,193)
- Tangible fixed assets -€5,222
down €5,222 (-38.4%), from €13,593 to €8,371
of which Furniture and vehicles: -€5,210
- Other debts -€44,030
down €44,030 (-89.6%), from €49,140 to €5,111
- Profit (loss) carried forward +€14,193
up €14,193 (+34.2%), from €41,524 to €55,717
- Trade debts -€12,011
down €12,011 (-46.9%), from €25,588 to €13,577
- Tax, wage and social debts +€6,847
up €6,847 (+1,117%), from €613 to €7,460
of which Remuneration and social security: +€5,147
- Gross operating margin -€52,960
down €52,960 (-50.4%), from €105,051 to €52,091
- Taxes -€39,544
down €39,544, from €12,580 to -€26,965
- Financial charges +€3,706
up €3,706 (+305%), from €1,214 to €4,920
- Staff costs +€2,720
up €2,720 (+5.5%), from €49,709 to €52,429
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 | €134,426 | €99,425 | -€35,001 | -26.0% |
| Fixed assets | 21/28 | €14,463 | €9,240 | -€5,222 | -36.1% |
| Tangible fixed assets | 22/27 | €13,593 | €8,371 | -€5,222 | -38.4% |
| Plant, machinery and equipment | 23 | €2,118 | €2,105 | -€13 | -0.6% |
| Furniture and vehicles | 24 | €11,475 | €6,266 | -€5,210 | -45.4% |
| Financial fixed assets | 28 | €870 | €870 | = | 0.0% |
| Current assets | 29/58 | €119,963 | €90,185 | -€29,778 | -24.8% |
| Amounts receivable within one year | 40/41 | €96,887 | €46,066 | -€50,822 | -52.5% |
| Trade receivables | 40 | €89,797 | €15,308 | -€74,490 | -83.0% |
| Other amounts receivable | 41 | €7,090 | €30,758 | +€23,668 | +334% |
| Cash at bank and in hand | 54/58 | €20,415 | €40,760 | +€20,345 | +99.7% |
| Deferred charges and accrued income | 490/1 | €2,660 | €3,359 | +€699 | +26.3% |
| Total equity and liabilities | 10/49 | €134,426 | €99,425 | -€35,001 | -26.0% |
| Equity | 10/15 | €54,084 | €68,277 | +€14,193 | +26.2% |
| Contributions | 10/11 | €10,700 | €10,700 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,524 | €55,717 | +€14,193 | +34.2% |
| Amounts payable | 17/49 | €80,341 | €31,148 | -€49,193 | -61.2% |
| Amounts payable within one year | 42/48 | €80,341 | €31,148 | -€49,193 | -61.2% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €25,588 | €13,577 | -€12,011 | -46.9% |
| Suppliers | 440/4 | €25,588 | €13,577 | -€12,011 | -46.9% |
| Taxes, remuneration and social security | 45 | €613 | €7,460 | +€6,847 | +1,117% |
| Taxes | 450/3 | €0 | €1,700 | +€1,700 | |
| Remuneration and social security | 454/9 | €613 | €5,760 | +€5,147 | +840% |
| Other amounts payable | 47/48 | €49,140 | €5,111 | -€44,030 | -89.6% |
| Non-recurring operating income | 76A | €115 | €0 | -€115 | -100% |
| Remuneration, social security and pensions | 62 | €49,709 | €52,429 | +€2,720 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,721 | €6,440 | +€719 | +12.6% |
| Other operating charges | 640/8 | €1,015 | €1,074 | +€59 | +5.8% |
| Non-recurring operating charges | 66A | €127 | €0 | -€127 | -100% |
| Gross operating margin | 9900 | €105,051 | €52,091 | -€52,960 | -50.4% |
| Operating profit (loss) | 9901 | €48,479 | -€7,852 | -€56,331 | |
| Financial income | 75/76B | €452 | €0 | -€452 | -100.0% |
| Recurring financial income | 75 | €452 | €0 | -€452 | -100.0% |
| Financial charges | 65/66B | €1,214 | €4,920 | +€3,706 | +305% |
| Recurring financial charges | 65 | €1,214 | €4,920 | +€3,706 | +305% |
| Profit (loss) for the period before taxes | 9903 | €47,717 | -€12,772 | -€60,489 | |
| Income taxes | 67/77 | €12,580 | -€26,965 | -€39,544 | |
| Profit (loss) for the period | 9904 | €35,137 | €14,193 | -€20,945 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,137 | €14,193 | -€20,945 | -59.6% |
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 25 October 2026 via checked.be.