FP140: what changed
Two fiscal 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.
What changed
FP140
NACE 68.110, Buying and selling of own real estate
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€27,468
2024 · €228,372-€200,904
Equity
-€633,216
2024 · -€660,685+€27,468
Cash
€816
2024 · €6,305-€5,489
Balance sheet total
€2.5m
2024 · €2.1m+€430,352
Largest movements
Assets
- Tangible fixed assets +€520,926
up €520,926 (+34.3%), from €1.5m to €2.0m
of which Land and buildings: +€521,194
- Deferred charges and accrued income -€109,997
down €109,997 (-92.6%), from €118,762 to €8,764
Equity and liabilities
- Short-term financial debts +€525,853
up €525,853 (+2188.2%), from €24,031 to €549,883
- Debts after one year -€165,781
down €165,781 (-7.0%), from €2.4m to €2.2m
of which Financial debts: -€165,781
- Profit (loss) carried forward +€27,468
up €27,468 (+1.4%), from -€2.0m to -€1.9m
Income statement
- Other operating charges +€124,197
up €124,197 (+868.0%), from €14,309 to €138,506
- Gross operating margin -€67,532
down €67,532 (-21.7%), from €311,566 to €244,034
- Financial charges +€9,607
up €9,607 (+23.4%), from €41,035 to €50,642
- Depreciation +€7,521
up €7,521 (+27.8%), from €27,035 to €34,555
- Financial income +€7,138
up €7,138, from €0 to €7,138
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.
Result 2024
€228,372
Gross operating margin
-€67,532
Depreciation
-€7,521
Other operating charges
-€124,197
Financial income
+€7,138
Financial charges
-€9,607
Taxes
+€815
Result 2025
€27,468
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.
From operations
+€187,255
Investment
-€555,482
Financing
+€362,737
Cash 2024
€6,305
From operations (derived)
+€187,255
Net result for the year
+€27,468
Depreciation
+€34,555
Receivables within one year
-€24,912
Deferred charges and accrued income
+€109,997
Trade debts
+€2,179
Tax, wage and social debts
+€11,034
Other debts
+€17,250
Accrued charges and deferred income
+€9,683
Investment (derived)
-€555,482
Investment in fixed assets (net)
-€555,482
Financing
+€362,737
Debts after one year
-€165,781
Current portion of long-term debt
+€2,666
Short-term financial debts
+€525,853
Cash 2025
€816
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,116,329 | €2,546,681 | +€430,352 | +20.3% |
| Fixed assets | 21/28 | €1,616,944 | €2,137,871 | +€520,926 | +32.2% |
| Tangible fixed assets | 22/27 | €1,519,658 | €2,040,584 | +€520,926 | +34.3% |
| Land and buildings | 22 | €1,519,334 | €2,040,528 | +€521,194 | +34.3% |
| Other tangible fixed assets | 26 | €324 | €56 | -€268 | -82.7% |
| Financial fixed assets | 28 | €97,286 | €97,286 | = | 0.0% |
| Current assets | 29/58 | €499,385 | €408,810 | -€90,575 | -18.1% |
| Amounts receivable within one year | 40/41 | €374,318 | €399,230 | +€24,912 | +6.7% |
| Trade receivables | 40 | €55,191 | €56,227 | +€1,036 | +1.9% |
| Other amounts receivable | 41 | €319,127 | €343,003 | +€23,875 | +7.5% |
| Cash at bank and in hand | 54/58 | €6,305 | €816 | -€5,489 | -87.1% |
| Deferred charges and accrued income | 490/1 | €118,762 | €8,764 | -€109,997 | -92.6% |
| Total equity and liabilities | 10/49 | €2,116,329 | €2,546,681 | +€430,352 | +20.3% |
| Equity | 10/15 | -€660,685 | -€633,216 | +€27,468 | +4.2% |
| Contributions | 10/11 | €835,524 | €835,524 | = | 0.0% |
| Capital | 10 | €835,524 | €835,524 | = | 0.0% |
| Issued capital | 100 | €835,524 | €835,524 | = | 0.0% |
| Reserves | 13 | €454,926 | €454,926 | = | 0.0% |
| Non-distributable reserves | 130/1 | €82,605 | €82,605 | = | 0.0% |
| Legal reserve | 130 | €82,605 | €82,605 | = | 0.0% |
| Distributable reserves | 133 | €372,322 | €372,322 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,951,135 | -€1,923,666 | +€27,468 | +1.4% |
| Amounts payable | 17/49 | €2,777,014 | €3,179,897 | +€402,884 | +14.5% |
| Amounts payable after more than one year | 17 | €2,383,917 | €2,218,136 | -€165,781 | -7.0% |
| Financial debts | 170/4 | €1,947,336 | €1,781,555 | -€165,781 | -8.5% |
| Other amounts payable | 178/9 | €436,581 | €436,581 | = | 0.0% |
| Amounts payable within one year | 42/48 | €393,097 | €952,078 | +€558,981 | +142.2% |
| Current portion of amounts payable after more than one year | 42 | €163,115 | €165,781 | +€2,666 | +1.6% |
| Financial debts | 43 | €24,031 | €549,883 | +€525,853 | +2188.2% |
| Credit institutions | 430/8 | €24,031 | €549,883 | +€525,853 | +2188.2% |
| Trade debts | 44 | €84,404 | €86,583 | +€2,179 | +2.6% |
| Suppliers | 440/4 | €84,404 | €86,583 | +€2,179 | +2.6% |
| Taxes, remuneration and social security | 45 | €117,087 | €128,121 | +€11,034 | +9.4% |
| Taxes | 450/3 | €117,087 | €128,121 | +€11,034 | +9.4% |
| Other amounts payable | 47/48 | €4,460 | €21,710 | +€17,250 | +386.8% |
| Accrued charges and deferred income | 492/3 | €0 | €9,683 | +€9,683 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,035 | €34,555 | +€7,521 | +27.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €14,309 | €138,506 | +€124,197 | +868.0% |
| Gross operating margin | 9900 | €311,566 | €244,034 | -€67,532 | -21.7% |
| Operating profit (loss) | 9901 | €270,222 | €70,972 | -€199,250 | -73.7% |
| Financial income | 75/76B | €0 | €7,138 | +€7,138 | |
| Recurring financial income | 75 | €0 | €7,138 | +€7,138 | |
| Financial charges | 65/66B | €41,035 | €50,642 | +€9,607 | +23.4% |
| Recurring financial charges | 65 | €41,035 | €50,642 | +€9,607 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €229,187 | €27,468 | -€201,719 | -88.0% |
| Income taxes | 67/77 | €815 | €0 | -€815 | -100.0% |
| Profit (loss) for the period | 9904 | €228,372 | €27,468 | -€200,904 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €228,372 | €27,468 | -€200,904 | -88.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.