FP SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash +€16,527
up €16,527 (+341.0%), from €4,847 to €21,374
mainly Net result for the year (+€11,015) and Other debts (+€3,754)
- Receivables within one year -€1,912
no longer reported in 2025 (was €1,912)
of which Trade receivables: -€1,452
- Formation expenses -€476
down €476 (-20.3%), from €2,347 to €1,872
- Reserves +€11,015
up €11,015 (+552.5%), from €1,994 to €13,009
- Other debts +€3,754
up €3,754 (+362.0%), from €1,037 to €4,791
- Trade debts -€1,276
down €1,276 (-55.9%), from €2,281 to €1,005
- Tax, wage and social debts +€646
up €646 (+36.0%), from €1,794 to €2,441
- Gross operating margin +€14,765
up €14,765 (+521.7%), from €2,830 to €17,595
- Taxes +€4,470
up €4,470 (+555.2%), from €805 to €5,276
- Other operating charges +€787
new in 2025: €787
- Depreciation +€445
up €445 (+1427.2%), from €31 to €476
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 | €9,106 | €23,245 | +€14,139 | +155.3% |
| Formation expenses | 20 | €2,347 | €1,872 | -€476 | -20.3% |
| Current assets | 29/58 | €6,759 | €21,374 | +€14,615 | +216.2% |
| Amounts receivable within one year | 40/41 | €1,912 | - | -€1,912 | |
| Trade receivables | 40 | €1,452 | - | -€1,452 | |
| Other amounts receivable | 41 | €460 | - | -€460 | |
| Cash at bank and in hand | 54/58 | €4,847 | €21,374 | +€16,527 | +341.0% |
| Total equity and liabilities | 10/49 | €9,106 | €23,245 | +€14,139 | +155.3% |
| Equity | 10/15 | €3,994 | €15,009 | +€11,015 | +275.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,994 | €13,009 | +€11,015 | +552.5% |
| Distributable reserves | 133 | €1,994 | €13,009 | +€11,015 | +552.5% |
| Amounts payable | 17/49 | €5,113 | €8,237 | +€3,124 | +61.1% |
| Amounts payable within one year | 42/48 | €5,113 | €8,237 | +€3,124 | +61.1% |
| Trade debts | 44 | €2,281 | €1,005 | -€1,276 | -55.9% |
| Suppliers | 440/4 | €2,281 | €1,005 | -€1,276 | -55.9% |
| Taxes, remuneration and social security | 45 | €1,794 | €2,441 | +€646 | +36.0% |
| Taxes | 450/3 | €1,794 | €2,441 | +€646 | +36.0% |
| Other amounts payable | 47/48 | €1,037 | €4,791 | +€3,754 | +362.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31 | €476 | +€445 | +1427.2% |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | €2,830 | €17,595 | +€14,765 | +521.7% |
| Operating profit (loss) | 9901 | €2,799 | €16,332 | +€13,533 | +483.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €42 | +€42 | |
| Recurring financial charges | 65 | - | €42 | +€42 | |
| Profit (loss) for the period before taxes | 9903 | €2,799 | €16,291 | +€13,492 | +482.1% |
| Income taxes | 67/77 | €805 | €5,276 | +€4,470 | +555.2% |
| Profit (loss) for the period | 9904 | €1,994 | €11,015 | +€9,022 | +452.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,994 | €11,015 | +€9,022 | +452.5% |
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 11 October 2026 via checked.be.