FP IMPACT: 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 IMPACT
Largest movements
- Receivables within one year +€14,839
up €14,839 (+29.6%), from €50,157 to €64,996
of which Trade receivables: +€7,741
- Cash -€11,213
down €11,213 (-8.9%), from €126,307 to €115,094
mainly Contributions, distributions and other (-€146,368) and Receivables within one year (-€14,839)
- Tangible fixed assets -€6,441
down €6,441 (-30.5%), from €21,103 to €14,662
of which Furniture and vehicles: -€6,171
- Deferred charges and accrued income +€3,258
up €3,258 (+689.1%), from €473 to €3,731
- Other debts +€96,218
up €96,218 (+191.9%), from €50,150 to €146,368
- Profit (loss) carried forward -€87,850
no longer reported in 2025 (was €87,850)
- Trade debts -€8,629
down €8,629 (-21.7%), from €39,778 to €31,149
- Staff costs +€14,378
new in 2025: €14,378
- Gross operating margin +€7,726
up €7,726 (+7.9%), from €97,674 to €105,400
- Depreciation +€5,546
up €5,546 (+278.6%), from €1,991 to €7,536
- Taxes +€2,604
up €2,604 (+13.3%), from €19,515 to €22,118
- Write-downs +€2,130
new in 2025: €2,130
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 | €198,041 | €198,681 | +€640 | +0.3% |
| Fixed assets | 21/28 | €21,104 | €14,663 | -€6,441 | -30.5% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €21,103 | €14,662 | -€6,441 | -30.5% |
| Furniture and vehicles | 24 | €20,717 | €14,546 | -€6,171 | -29.8% |
| Other tangible fixed assets | 26 | €386 | €116 | -€270 | -69.9% |
| Current assets | 29/58 | €176,937 | €184,018 | +€7,081 | +4.0% |
| Stocks and contracts in progress | 3 | - | €197 | +€197 | |
| Stocks | 30/36 | - | €197 | +€197 | |
| Amounts receivable within one year | 40/41 | €50,157 | €64,996 | +€14,839 | +29.6% |
| Trade receivables | 40 | €32,146 | €39,887 | +€7,741 | +24.1% |
| Other amounts receivable | 41 | €18,011 | €25,109 | +€7,097 | +39.4% |
| Cash at bank and in hand | 54/58 | €126,307 | €115,094 | -€11,213 | -8.9% |
| Deferred charges and accrued income | 490/1 | €473 | €3,731 | +€3,258 | +689.1% |
| Total equity and liabilities | 10/49 | €198,041 | €198,681 | +€640 | +0.3% |
| Equity | 10/15 | €91,850 | €4,000 | -€87,850 | -95.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,850 | - | -€87,850 | |
| Amounts payable | 17/49 | €106,191 | €194,681 | +€88,490 | +83.3% |
| Amounts payable within one year | 42/48 | €106,178 | €193,738 | +€87,560 | +82.5% |
| Financial debts | 43 | €260 | €96 | -€164 | -63.1% |
| Credit institutions | 430/8 | €260 | €96 | -€164 | -63.1% |
| Trade debts | 44 | €39,778 | €31,149 | -€8,629 | -21.7% |
| Suppliers | 440/4 | €39,778 | €31,149 | -€8,629 | -21.7% |
| Taxes, remuneration and social security | 45 | €15,991 | €16,125 | +€135 | +0.8% |
| Taxes | 450/3 | €15,991 | €14,359 | -€1,632 | -10.2% |
| Remuneration and social security | 454/9 | - | €1,767 | +€1,767 | |
| Other amounts payable | 47/48 | €50,150 | €146,368 | +€96,218 | +191.9% |
| Accrued charges and deferred income | 492/3 | €13 | €942 | +€929 | +7198.6% |
| Remuneration, social security and pensions | 62 | - | €14,378 | +€14,378 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,991 | €7,536 | +€5,546 | +278.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,130 | +€2,130 | |
| Other operating charges | 640/8 | €537 | €1,278 | +€740 | +137.8% |
| Gross operating margin | 9900 | €97,674 | €105,400 | +€7,726 | +7.9% |
| Operating profit (loss) | 9901 | €95,146 | €80,079 | -€15,067 | -15.8% |
| Financial income | 75/76B | €754 | €1,002 | +€247 | +32.8% |
| Recurring financial income | 75 | €754 | €1,002 | +€247 | +32.8% |
| Financial charges | 65/66B | €357 | €444 | +€87 | +24.3% |
| Recurring financial charges | 65 | €357 | €444 | +€87 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €95,543 | €80,637 | -€14,906 | -15.6% |
| Income taxes | 67/77 | €19,515 | €22,118 | +€2,604 | +13.3% |
| Profit (loss) for the period | 9904 | €76,028 | €58,518 | -€17,510 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,028 | €58,518 | -€17,510 | -23.0% |
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 7 October 2026 via checked.be.