FPA COMPTABILITE: 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.
FPA COMPTABILITE
Largest movements
- Cash +€20,975
up €20,975 (+84.2%), from €24,921 to €45,897
mainly Net result for the year (+€24,705) and Depreciation (+€6,587)
- Receivables within one year +€6,590
up €6,590 (+108.8%), from €6,056 to €12,646
- Tangible fixed assets -€5,945
down €5,945 (-93.1%), from €6,388 to €443
- Profit (loss) carried forward +€24,705
up €24,705 (+278.1%), from €8,884 to €33,589
- Other debts -€8,822
down €8,822 (-87.6%), from €10,072 to €1,250
- Tax, wage and social debts +€5,695
up €5,695 (+106.2%), from €5,362 to €11,057
- Gross operating margin +€21,375
up €21,375 (+115.1%), from €18,572 to €39,947
- Taxes +€4,475
up €4,475 (+141.7%), from €3,159 to €7,633
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 | €37,414 | €59,034 | +€21,620 | +57.8% |
| Fixed assets | 21/28 | €6,388 | €443 | -€5,945 | -93.1% |
| Tangible fixed assets | 22/27 | €6,388 | €443 | -€5,945 | -93.1% |
| Furniture and vehicles | 24 | €6,388 | €443 | -€5,945 | -93.1% |
| Current assets | 29/58 | €31,027 | €58,592 | +€27,565 | +88.8% |
| Amounts receivable within one year | 40/41 | €6,056 | €12,646 | +€6,590 | +108.8% |
| Trade receivables | 40 | €6,056 | €12,646 | +€6,590 | +108.8% |
| Cash at bank and in hand | 54/58 | €24,921 | €45,897 | +€20,975 | +84.2% |
| Deferred charges and accrued income | 490/1 | €49 | €49 | = | 0.0% |
| Total equity and liabilities | 10/49 | €37,414 | €59,034 | +€21,620 | +57.8% |
| Equity | 10/15 | €21,884 | €46,589 | +€24,705 | +112.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,884 | €33,589 | +€24,705 | +278.1% |
| Amounts payable | 17/49 | €15,531 | €12,446 | -€3,085 | -19.9% |
| Amounts payable within one year | 42/48 | €15,531 | €12,446 | -€3,085 | -19.9% |
| Trade debts | 44 | €97 | €139 | +€42 | +43.0% |
| Suppliers | 440/4 | €97 | €139 | +€42 | +43.0% |
| Taxes, remuneration and social security | 45 | €5,362 | €11,057 | +€5,695 | +106.2% |
| Taxes | 450/3 | €5,362 | €11,057 | +€5,695 | +106.2% |
| Other amounts payable | 47/48 | €10,072 | €1,250 | -€8,822 | -87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,388 | €6,587 | +€199 | +3.1% |
| Other operating charges | 640/8 | €715 | €868 | +€153 | +21.5% |
| Gross operating margin | 9900 | €18,572 | €39,947 | +€21,375 | +115.1% |
| Operating profit (loss) | 9901 | €11,469 | €32,491 | +€21,022 | +183.3% |
| Financial charges | 65/66B | €148 | €153 | +€5 | +3.5% |
| Recurring financial charges | 65 | €148 | €153 | +€5 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €11,322 | €32,338 | +€21,017 | +185.6% |
| Income taxes | 67/77 | €3,159 | €7,633 | +€4,475 | +141.7% |
| Profit (loss) for the period | 9904 | €8,163 | €24,705 | +€16,542 | +202.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,163 | €24,705 | +€16,542 | +202.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.