FP MEDICAL: 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 MEDICAL
Largest movements
- Cash -€123,049
down €123,049 (-53.4%), from €230,445 to €107,396
mainly Accrued charges and deferred income (-€216,917) and Contributions, distributions and other (-€100,000)
- Receivables within one year +€3,851
up €3,851 (+21.8%), from €17,651 to €21,502
- Accrued charges and deferred income -€216,917
no longer reported in 2025 (was €216,917)
- Other debts +€85,000
new in 2025: €85,000
- Trade debts +€6,870
up €6,870 (+169%), from €4,073 to €10,943
- Profit (loss) carried forward +€3,314
up €3,314 (+55.3%), from €5,996 to €9,310
- Tax, wage and social debts +€2,876
up €2,876 (+13.4%), from €21,503 to €24,379
of which Taxes: +€2,376
- Financial charges -€136,986
down €136,986 (-99.9%), from €137,082 to €96
- Taxes +€41,499
up €41,499 (+305%), from €13,616 to €55,115
- Gross operating margin -€4,512
down €4,512 (-2.7%), from €164,578 to €160,066
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 | €251,489 | €132,632 | -€118,857 | -47.3% |
| Fixed assets | 21/28 | €3,393 | €3,734 | +€341 | +10.1% |
| Tangible fixed assets | 22/27 | €3,393 | €3,734 | +€341 | +10.1% |
| Furniture and vehicles | 24 | €3,393 | €3,734 | +€341 | +10.1% |
| Current assets | 29/58 | €248,096 | €128,898 | -€119,198 | -48.0% |
| Amounts receivable within one year | 40/41 | €17,651 | €21,502 | +€3,851 | +21.8% |
| Other amounts receivable | 41 | €17,651 | €21,502 | +€3,851 | +21.8% |
| Cash at bank and in hand | 54/58 | €230,445 | €107,396 | -€123,049 | -53.4% |
| Total equity and liabilities | 10/49 | €251,489 | €132,632 | -€118,857 | -47.3% |
| Equity | 10/15 | €8,996 | €12,310 | +€3,314 | +36.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,996 | €9,310 | +€3,314 | +55.3% |
| Amounts payable | 17/49 | €242,493 | €120,322 | -€122,171 | -50.4% |
| Amounts payable within one year | 42/48 | €25,576 | €120,322 | +€94,746 | +370% |
| Trade debts | 44 | €4,073 | €10,943 | +€6,870 | +169% |
| Suppliers | 440/4 | €4,073 | €10,943 | +€6,870 | +169% |
| Taxes, remuneration and social security | 45 | €21,503 | €24,379 | +€2,876 | +13.4% |
| Taxes | 450/3 | €21,503 | €23,879 | +€2,376 | +11.0% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | - | €85,000 | +€85,000 | |
| Accrued charges and deferred income | 492/3 | €216,917 | - | -€216,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3 | €1,559 | +€1,556 | +51,867% |
| Other operating charges | 640/8 | €1,367 | €1,013 | -€354 | -25.9% |
| Gross operating margin | 9900 | €164,578 | €160,066 | -€4,512 | -2.7% |
| Operating profit (loss) | 9901 | €163,208 | €157,494 | -€5,714 | -3.5% |
| Financial income | 75/76B | €1,105 | €1,031 | -€74 | -6.7% |
| Recurring financial income | 75 | €1,105 | €1,031 | -€74 | -6.7% |
| Financial charges | 65/66B | €137,082 | €96 | -€136,986 | -99.9% |
| Recurring financial charges | 65 | €137,082 | €96 | -€136,986 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €27,231 | €158,429 | +€131,198 | +482% |
| Income taxes | 67/77 | €13,616 | €55,115 | +€41,499 | +305% |
| Profit (loss) for the period | 9904 | €13,615 | €103,314 | +€89,699 | +659% |
| Profit (loss) for the period to be appropriated | 9905 | €13,615 | €103,314 | +€89,699 | +659% |
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 26 October 2026 via checked.be.