FP Management Services: 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 Management Services
Largest movements
- Tangible fixed assets -€22,481
down €22,481 (-26.6%), from €84,568 to €62,086
of which Leasing and similar rights: -€19,517
- Cash -€19,653
down €19,653 (-35.2%), from €55,803 to €36,150
mainly Contributions, distributions and other (-€90,000) and Other debts (-€48,317)
- Deferred charges and accrued income +€7,311
up €7,311 (+363%), from €2,013 to €9,324
- Other debts -€48,317
down €48,317 (-47.0%), from €102,783 to €54,466
- Profit (loss) carried forward +€20,105
up €20,105 (+438%), from €4,589 to €24,694
- Current portion of long-term debt -€9,865
down €9,865 (-58.1%), from €16,986 to €7,121
- Tax, wage and social debts +€8,196
up €8,196 (+51.4%), from €15,934 to €24,129
of which Taxes: +€8,089
- Debts after one year -€7,121
down €7,121 (-100%), from €7,121 to €0
- Gross operating margin +€11,441
up €11,441 (+7.2%), from €158,219 to €169,660
- Taxes +€2,882
up €2,882 (+9.6%), from €30,144 to €33,026
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 | €171,611 | €137,263 | -€34,348 | -20.0% |
| Fixed assets | 21/28 | €84,568 | €62,086 | -€22,481 | -26.6% |
| Tangible fixed assets | 22/27 | €84,568 | €62,086 | -€22,481 | -26.6% |
| Land and buildings | 22 | €52,664 | €50,675 | -€1,989 | -3.8% |
| Plant, machinery and equipment | 23 | €1,252 | €649 | -€603 | -48.2% |
| Furniture and vehicles | 24 | €1,719 | €1,347 | -€372 | -21.6% |
| Leasing and similar rights | 25 | €28,933 | €9,415 | -€19,517 | -67.5% |
| Current assets | 29/58 | €87,043 | €75,177 | -€11,867 | -13.6% |
| Amounts receivable within one year | 40/41 | €29,227 | €29,703 | +€476 | +1.6% |
| Trade receivables | 40 | €29,227 | €29,703 | +€476 | +1.6% |
| Cash at bank and in hand | 54/58 | €55,803 | €36,150 | -€19,653 | -35.2% |
| Deferred charges and accrued income | 490/1 | €2,013 | €9,324 | +€7,311 | +363% |
| Total equity and liabilities | 10/49 | €171,611 | €137,263 | -€34,348 | -20.0% |
| Equity | 10/15 | €26,589 | €46,694 | +€20,105 | +75.6% |
| 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 | €4,589 | €24,694 | +€20,105 | +438% |
| Amounts payable | 17/49 | €145,021 | €90,569 | -€54,452 | -37.5% |
| Amounts payable after more than one year | 17 | €7,121 | €0 | -€7,121 | -100% |
| Financial debts | 170/4 | €7,121 | €0 | -€7,121 | -100% |
| Amounts payable within one year | 42/48 | €137,900 | €90,569 | -€47,331 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €16,986 | €7,121 | -€9,865 | -58.1% |
| Trade debts | 44 | €2,197 | €4,852 | +€2,654 | +121% |
| Suppliers | 440/4 | €2,197 | €4,852 | +€2,654 | +121% |
| Taxes, remuneration and social security | 45 | €15,934 | €24,129 | +€8,196 | +51.4% |
| Taxes | 450/3 | €12,996 | €21,085 | +€8,089 | +62.2% |
| Remuneration and social security | 454/9 | €2,938 | €3,045 | +€107 | +3.6% |
| Other amounts payable | 47/48 | €102,783 | €54,466 | -€48,317 | -47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,204 | €22,481 | +€277 | +1.2% |
| Other operating charges | 640/8 | €3,316 | €3,649 | +€333 | +10.0% |
| Gross operating margin | 9900 | €158,219 | €169,660 | +€11,441 | +7.2% |
| Operating profit (loss) | 9901 | €132,699 | €143,530 | +€10,831 | +8.2% |
| Financial charges | 65/66B | €446 | €399 | -€47 | -10.5% |
| Recurring financial charges | 65 | €446 | €399 | -€47 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €132,253 | €143,131 | +€10,878 | +8.2% |
| Income taxes | 67/77 | €30,144 | €33,026 | +€2,882 | +9.6% |
| Profit (loss) for the period | 9904 | €102,109 | €110,105 | +€7,996 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €102,109 | €110,105 | +€7,996 | +7.8% |
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 16 October 2026 via checked.be.