FPCX: what changed
What changed
FPCX
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
€12,162
2024 · €69,664-€57,502
Equity
€150,001
2024 · €137,839+€12,162
Cash
€15,269
2024 · €16,347-€1,078
Balance sheet total
€183,655
2024 · €278,331-€94,676
Largest movements
Assets
- Receivables within one year -€91,037
down €91,037 (-52.8%), from €172,450 to €81,413
of which Trade receivables: -€102,025
Equity and liabilities
- Trade debts -€97,161
down €97,161 (-93.1%), from €104,339 to €7,177
- Profit (loss) carried forward +€12,162
up €12,162 (+8.9%), from €136,839 to €149,001
- Tax, wage and social debts -€10,750
down €10,750 (-57.6%), from €18,661 to €7,912
- Accrued charges and deferred income +€5,856
new in 2025: €5,856
- Other debts -€4,783
down €4,783 (-27.3%), from €17,491 to €12,708
Income statement
- Gross operating margin -€56,620
down €56,620 (-59.5%), from €95,226 to €38,607
- Depreciation +€11,833
up €11,833 (+190%), from €6,219 to €18,052
- Taxes -€11,333
down €11,333 (-60.7%), from €18,661 to €7,329
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€69,664
Gross operating margin
-€56,620
Depreciation
-€11,833
Other operating charges
-€385
Financial income
+€3
Financial charges
-€1
Taxes
+€11,333
Result 2025
€12,162
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€14,322
Investment
-€15,400
Financing
€0
Cash 2024
€16,347
From operations (derived)
+€14,322
Net result for the year
+€12,162
Depreciation
+€18,052
Receivables within one year
+€91,037
Deferred charges and accrued income
-€91
Trade debts
-€97,161
Tax, wage and social debts
-€10,750
Other debts
-€4,783
Accrued charges and deferred income
+€5,856
Investment (derived)
-€15,400
Investment in fixed assets (net)
-€15,400
Cash 2025
€15,269
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,331 | €183,655 | -€94,676 | -34.0% |
| Fixed assets | 21/28 | €87,030 | €84,377 | -€2,652 | -3.0% |
| Tangible fixed assets | 22/27 | €87,030 | €84,377 | -€2,652 | -3.0% |
| Plant, machinery and equipment | 23 | - | €15,343 | +€15,343 | |
| Furniture and vehicles | 24 | €87,030 | €69,034 | -€17,995 | -20.7% |
| Current assets | 29/58 | €191,301 | €99,277 | -€92,024 | -48.1% |
| Amounts receivable within one year | 40/41 | €172,450 | €81,413 | -€91,037 | -52.8% |
| Trade receivables | 40 | €172,450 | €70,425 | -€102,025 | -59.2% |
| Other amounts receivable | 41 | - | €10,988 | +€10,988 | |
| Cash at bank and in hand | 54/58 | €16,347 | €15,269 | -€1,078 | -6.6% |
| Deferred charges and accrued income | 490/1 | €2,504 | €2,595 | +€91 | +3.6% |
| Total equity and liabilities | 10/49 | €278,331 | €183,655 | -€94,676 | -34.0% |
| Equity | 10/15 | €137,839 | €150,001 | +€12,162 | +8.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,839 | €149,001 | +€12,162 | +8.9% |
| Amounts payable | 17/49 | €140,491 | €33,653 | -€106,838 | -76.0% |
| Amounts payable within one year | 42/48 | €140,491 | €27,797 | -€112,694 | -80.2% |
| Trade debts | 44 | €104,339 | €7,177 | -€97,161 | -93.1% |
| Suppliers | 440/4 | €104,339 | €7,177 | -€97,161 | -93.1% |
| Taxes, remuneration and social security | 45 | €18,661 | €7,912 | -€10,750 | -57.6% |
| Taxes | 450/3 | €18,661 | €7,912 | -€10,750 | -57.6% |
| Other amounts payable | 47/48 | €17,491 | €12,708 | -€4,783 | -27.3% |
| Accrued charges and deferred income | 492/3 | - | €5,856 | +€5,856 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,219 | €18,052 | +€11,833 | +190% |
| Other operating charges | 640/8 | €582 | €967 | +€385 | +66.2% |
| Gross operating margin | 9900 | €95,226 | €38,607 | -€56,620 | -59.5% |
| Operating profit (loss) | 9901 | €88,426 | €19,588 | -€68,838 | -77.8% |
| Financial income | 75/76B | €3 | €6 | +€3 | +100% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +100% |
| Financial charges | 65/66B | €103 | €104 | +€1 | +0.5% |
| Recurring financial charges | 65 | €103 | €104 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €88,326 | €19,491 | -€68,835 | -77.9% |
| Income taxes | 67/77 | €18,661 | €7,329 | -€11,333 | -60.7% |
| Profit (loss) for the period | 9904 | €69,664 | €12,162 | -€57,502 | -82.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,664 | €12,162 | -€57,502 | -82.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.