FPF HOLDING: 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.
FPF HOLDING
Largest movements
- Cash +€1.6m
up €1.6m (+11185.2%), from €14,593 to €1.6m
mainly Net result for the year (+€1.5m) and Trade debts (+€776,757)
- Receivables within one year +€716,494
new in 2025: €716,494
- Stocks and contracts +€673,886
up €673,886 (+146.3%), from €460,600 to €1.1m
- Tangible fixed assets -€236,460
no longer reported in 2025 (was €236,460)
- Profit (loss) carried forward +€1.5m
up €1.5m, from -€100,808 to €1.4m
- Trade debts +€776,757
up €776,757 (+36094.7%), from €2,152 to €778,909
- Tax, wage and social debts +€470,272
new in 2025: €470,272
- Turnover +€2.4m
new in 2025: €2.4m
- Gross operating margin +€2.0m
up €2.0m, from -€3,356 to €2.0m
- Taxes +€470,272
new in 2025: €470,272
- Purchases and services +€365,095
up €365,095 (+10878.9%), from €3,356 to €368,451
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 | €711,653 | €3,497,832 | +€2.8m | +391.5% |
| Fixed assets | 21/28 | €236,460 | - | -€236,460 | |
| Tangible fixed assets | 22/27 | €236,460 | - | -€236,460 | |
| Land and buildings | 22 | €236,460 | - | -€236,460 | |
| Current assets | 29/58 | €475,193 | €3,497,832 | +€3.0m | +636.1% |
| Stocks and contracts in progress | 3 | €460,600 | €1,134,486 | +€673,886 | +146.3% |
| Stocks | 30/36 | €460,600 | €1,134,486 | +€673,886 | +146.3% |
| Amounts receivable within one year | 40/41 | - | €716,494 | +€716,494 | |
| Trade receivables | 40 | - | €716,494 | +€716,494 | |
| Cash at bank and in hand | 54/58 | €14,593 | €1,646,852 | +€1.6m | +11185.2% |
| Total equity and liabilities | 10/49 | €711,653 | €3,497,832 | +€2.8m | +391.5% |
| Equity | 10/15 | €251,874 | €1,766,142 | +€1.5m | +601.2% |
| Contributions | 10/11 | €275,000 | €275,000 | = | 0.0% |
| Capital | 10 | €275,000 | €275,000 | = | 0.0% |
| Issued capital | 100 | €275,000 | €275,000 | = | 0.0% |
| Reserves | 13 | €77,682 | €77,682 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,500 | €27,500 | = | 0.0% |
| Legal reserve | 130 | €27,500 | €27,500 | = | 0.0% |
| Distributable reserves | 133 | €50,182 | €50,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,808 | €1,413,460 | +€1.5m | |
| Amounts payable | 17/49 | €459,779 | €1,731,690 | +€1.3m | +276.6% |
| Amounts payable within one year | 42/48 | €459,779 | €1,731,690 | +€1.3m | +276.6% |
| Trade debts | 44 | €2,152 | €778,909 | +€776,757 | +36094.7% |
| Suppliers | 440/4 | €2,152 | €778,909 | +€776,757 | +36094.7% |
| Taxes, remuneration and social security | 45 | - | €470,272 | +€470,272 | |
| Taxes | 450/3 | - | €470,272 | +€470,272 | |
| Other amounts payable | 47/48 | €457,627 | €482,509 | +€24,882 | +5.4% |
| Turnover | 70 | - | €2,353,613 | +€2.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,356 | €368,451 | +€365,095 | +10878.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480 | €479 | -€1 | -0.2% |
| Other operating charges | 640/8 | €214 | €87 | -€127 | -59.3% |
| Gross operating margin | 9900 | -€3,356 | €1,985,162 | +€2.0m | |
| Operating profit (loss) | 9901 | -€4,050 | €1,984,596 | +€2.0m | |
| Financial charges | 65/66B | €52 | €56 | +€4 | +7.7% |
| Recurring financial charges | 65 | €52 | €56 | +€4 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,102 | €1,984,540 | +€2.0m | |
| Income taxes | 67/77 | - | €470,272 | +€470,272 | |
| Profit (loss) for the period | 9904 | -€4,102 | €1,514,268 | +€1.5m | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,102 | €1,514,268 | +€1.5m |
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.