FP-Motors: 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-Motors
Largest movements
- Cash +€247,778
up €247,778 (+2,595%), from €9,546 to €257,324
mainly Trade debts (+€183,834) and Stocks and contracts (+€77,640)
- Stocks and contracts -€77,640
down €77,640 (-15.5%), from €499,684 to €422,044
- Receivables within one year -€60,793
down €60,793 (-46.7%), from €130,039 to €69,246
of which Trade receivables: -€73,014
- Trade debts +€183,834
up €183,834 (+6,185%), from €2,972 to €186,806
- Other debts -€75,004
down €75,004 (-61.5%), from €122,014 to €47,010
- Gross operating margin -€59,356
down €59,356 (-83.7%), from €70,877 to €11,521
- Staff costs -€15,915
no longer reported in 2025 (was €15,915)
- Taxes -€9,689
down €9,689 (-100%), from €9,689 to €0
- Financial charges -€3,410
down €3,410 (-73.3%), from €4,653 to €1,243
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 | €693,242 | €797,185 | +€103,943 | +15.0% |
| Fixed assets | 21/28 | €50,678 | €44,928 | -€5,749 | -11.3% |
| Tangible fixed assets | 22/27 | €50,043 | €44,293 | -€5,749 | -11.5% |
| Land and buildings | 22 | €47,118 | €38,534 | -€8,585 | -18.2% |
| Plant, machinery and equipment | 23 | €0 | €1,300 | +€1,300 | |
| Furniture and vehicles | 24 | €2,925 | €4,459 | +€1,535 | +52.5% |
| Financial fixed assets | 28 | €635 | €635 | = | 0.0% |
| Current assets | 29/58 | €642,565 | €752,257 | +€109,692 | +17.1% |
| Stocks and contracts in progress | 3 | €499,684 | €422,044 | -€77,640 | -15.5% |
| Stocks | 30/36 | €499,684 | €422,044 | -€77,640 | -15.5% |
| Amounts receivable within one year | 40/41 | €130,039 | €69,246 | -€60,793 | -46.7% |
| Trade receivables | 40 | €123,681 | €50,667 | -€73,014 | -59.0% |
| Other amounts receivable | 41 | €6,357 | €18,579 | +€12,221 | +192% |
| Cash at bank and in hand | 54/58 | €9,546 | €257,324 | +€247,778 | +2,595% |
| Deferred charges and accrued income | 490/1 | €3,296 | €3,643 | +€347 | +10.5% |
| Total equity and liabilities | 10/49 | €693,242 | €797,185 | +€103,943 | +15.0% |
| Equity | 10/15 | €317,080 | €312,193 | -€4,887 | -1.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €297,080 | €297,080 | = | 0.0% |
| Distributable reserves | 133 | €297,080 | €297,080 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,887 | -€4,887 | |
| Amounts payable | 17/49 | €376,162 | €484,992 | +€108,830 | +28.9% |
| Amounts payable after more than one year | 17 | €248,000 | €248,000 | = | 0.0% |
| Financial debts | 170/4 | €248,000 | €248,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €128,162 | €236,992 | +€108,830 | +84.9% |
| Trade debts | 44 | €2,972 | €186,806 | +€183,834 | +6,185% |
| Suppliers | 440/4 | €2,972 | €186,806 | +€183,834 | +6,185% |
| Taxes, remuneration and social security | 45 | €3,175 | €3,175 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,175 | €3,175 | = | 0.0% |
| Other amounts payable | 47/48 | €122,014 | €47,010 | -€75,004 | -61.5% |
| Remuneration, social security and pensions | 62 | €15,915 | - | -€15,915 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,794 | €11,831 | +€37 | +0.3% |
| Other operating charges | 640/8 | €3,135 | €3,446 | +€311 | +9.9% |
| Gross operating margin | 9900 | €70,877 | €11,521 | -€59,356 | -83.7% |
| Operating profit (loss) | 9901 | €40,033 | -€3,756 | -€43,789 | |
| Financial income | 75/76B | €0 | €112 | +€111 | +159,186% |
| Recurring financial income | 75 | €0 | €112 | +€111 | +159,186% |
| Financial charges | 65/66B | €4,653 | €1,243 | -€3,410 | -73.3% |
| Recurring financial charges | 65 | €4,653 | €1,243 | -€3,410 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €35,380 | -€4,887 | -€40,267 | |
| Income taxes | 67/77 | €9,689 | €0 | -€9,689 | -100% |
| Profit (loss) for the period | 9904 | €25,690 | -€4,887 | -€30,578 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,690 | -€4,887 | -€30,578 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.