FP-Plessers: 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-Plessers
Largest movements
- Tangible fixed assets -€17,534
down €17,534 (-2.0%), from €866,953 to €849,418
of which Land and buildings: -€19,283
- Receivables within one year -€17,089
down €17,089 (-80.8%), from €21,160 to €4,071
of which Other amounts receivable: -€9,758
- Cash +€13,023
up €13,023 (+29.2%), from €44,629 to €57,652
mainly Depreciation (+€24,410) and Net result for the year (+€20,845)
- Debts after one year -€39,054
down €39,054 (-8.1%), from €480,281 to €441,227
- Reserves +€19,986
up €19,986 (+5.8%), from €341,909 to €361,895
of which Distributable reserves: +€19,986
- Gross operating margin +€17,150
up €17,150 (+26.2%), from €65,419 to €82,569
- Taxes +€5,354
up €5,354 (+96.7%), from €5,537 to €10,891
- Financial charges -€2,917
down €2,917 (-12.6%), from €23,095 to €20,178
- Other operating charges +€1,815
up €1,815 (+41.0%), from €4,431 to €6,246
- Depreciation +€1,418
up €1,418 (+6.2%), from €22,992 to €24,410
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 | €933,743 | €912,116 | -€21,627 | -2.3% |
| Fixed assets | 21/28 | €866,953 | €849,418 | -€17,534 | -2.0% |
| Tangible fixed assets | 22/27 | €866,953 | €849,418 | -€17,534 | -2.0% |
| Land and buildings | 22 | €849,259 | €829,976 | -€19,283 | -2.3% |
| Plant, machinery and equipment | 23 | €1,534 | €695 | -€839 | -54.7% |
| Furniture and vehicles | 24 | €4,875 | €10,699 | +€5,824 | +119% |
| Other tangible fixed assets | 26 | €11,285 | €8,049 | -€3,236 | -28.7% |
| Current assets | 29/58 | €66,790 | €62,697 | -€4,093 | -6.1% |
| Amounts receivable within one year | 40/41 | €21,160 | €4,071 | -€17,089 | -80.8% |
| Trade receivables | 40 | €7,688 | €357 | -€7,331 | -95.4% |
| Other amounts receivable | 41 | €13,472 | €3,714 | -€9,758 | -72.4% |
| Cash at bank and in hand | 54/58 | €44,629 | €57,652 | +€13,023 | +29.2% |
| Deferred charges and accrued income | 490/1 | €1,001 | €974 | -€27 | -2.7% |
| Total equity and liabilities | 10/49 | €933,743 | €912,116 | -€21,627 | -2.3% |
| Equity | 10/15 | €360,509 | €380,495 | +€19,986 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €341,909 | €361,895 | +€19,986 | +5.8% |
| Tax-exempt reserves | 132 | €311 | €311 | = | 0.0% |
| Distributable reserves | 133 | €341,598 | €361,584 | +€19,986 | +5.9% |
| Amounts payable | 17/49 | €573,234 | €531,621 | -€41,613 | -7.3% |
| Amounts payable after more than one year | 17 | €480,281 | €441,227 | -€39,054 | -8.1% |
| Financial debts | 170/4 | €480,281 | €441,227 | -€39,054 | -8.1% |
| Amounts payable within one year | 42/48 | €89,336 | €87,045 | -€2,291 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €45,248 | €45,397 | +€149 | +0.3% |
| Financial debts | 43 | €4,650 | - | -€4,650 | |
| Credit institutions | 430/8 | €4,650 | - | -€4,650 | |
| Trade debts | 44 | €5,504 | €2,046 | -€3,459 | -62.8% |
| Suppliers | 440/4 | €5,504 | €2,046 | -€3,459 | -62.8% |
| Taxes, remuneration and social security | 45 | €3,025 | - | -€3,025 | |
| Taxes | 450/3 | €3,025 | - | -€3,025 | |
| Other amounts payable | 47/48 | €30,909 | €39,602 | +€8,694 | +28.1% |
| Accrued charges and deferred income | 492/3 | €3,617 | €3,348 | -€268 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,992 | €24,410 | +€1,418 | +6.2% |
| Other operating charges | 640/8 | €4,431 | €6,246 | +€1,815 | +41.0% |
| Gross operating margin | 9900 | €65,419 | €82,569 | +€17,150 | +26.2% |
| Operating profit (loss) | 9901 | €37,997 | €51,914 | +€13,917 | +36.6% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €23,095 | €20,178 | -€2,917 | -12.6% |
| Recurring financial charges | 65 | €23,095 | €20,178 | -€2,917 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €14,911 | €31,735 | +€16,824 | +113% |
| Income taxes | 67/77 | €5,537 | €10,891 | +€5,354 | +96.7% |
| Profit (loss) for the period | 9904 | €9,375 | €20,845 | +€11,470 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €9,375 | €20,845 | +€11,470 | +122% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.