FPINSIGHTS: 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.
FPINSIGHTS
Largest movements
- Cash -€6,148
down €6,148 (-82.9%), from €7,420 to €1,272
mainly Net result for the year (-€6,397) and Receivables within one year (-€894)
- Tangible fixed assets -€1,981
down €1,981 (-33.7%), from €5,879 to €3,898
of which Furniture and vehicles: -€1,015
- Receivables within one year +€894
up €894 (+16.1%), from €5,567 to €6,462
of which Other amounts receivable: +€3,499
- Profit (loss) carried forward -€6,397
down €6,397 (-51.2%), from €12,490 to €6,093
- Trade debts -€765
down €765 (-63.7%), from €1,202 to €437
- Gross operating margin -€23,374
down €23,374, from €19,097 to -€4,276
- Taxes -€4,278
no longer reported in 2025 (was €4,278)
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 | €18,866 | €11,632 | -€7,235 | -38.3% |
| Fixed assets | 21/28 | €5,879 | €3,898 | -€1,981 | -33.7% |
| Tangible fixed assets | 22/27 | €5,879 | €3,898 | -€1,981 | -33.7% |
| Plant, machinery and equipment | 23 | €2,004 | €1,038 | -€966 | -48.2% |
| Furniture and vehicles | 24 | €3,875 | €2,860 | -€1,015 | -26.2% |
| Current assets | 29/58 | €12,987 | €7,734 | -€5,254 | -40.5% |
| Amounts receivable within one year | 40/41 | €5,567 | €6,462 | +€894 | +16.1% |
| Trade receivables | 40 | €3,078 | €473 | -€2,605 | -84.6% |
| Other amounts receivable | 41 | €2,490 | €5,989 | +€3,499 | +140.6% |
| Cash at bank and in hand | 54/58 | €7,420 | €1,272 | -€6,148 | -82.9% |
| Total equity and liabilities | 10/49 | €18,866 | €11,632 | -€7,235 | -38.3% |
| Equity | 10/15 | €17,490 | €11,093 | -€6,397 | -36.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,490 | €6,093 | -€6,397 | -51.2% |
| Amounts payable | 17/49 | €1,377 | €539 | -€837 | -60.8% |
| Amounts payable within one year | 42/48 | €1,377 | €539 | -€837 | -60.8% |
| Trade debts | 44 | €1,202 | €437 | -€765 | -63.7% |
| Suppliers | 440/4 | €1,202 | €437 | -€765 | -63.7% |
| Taxes, remuneration and social security | 45 | €174 | €102 | -€72 | -41.3% |
| Taxes | 450/3 | €174 | €102 | -€72 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,093 | €1,981 | -€112 | -5.4% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €19,097 | -€4,276 | -€23,374 | |
| Operating profit (loss) | 9901 | €16,955 | -€6,257 | -€23,212 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €187 | €140 | -€47 | -25.1% |
| Recurring financial charges | 65 | €187 | €140 | -€47 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €16,768 | -€6,397 | -€23,165 | |
| Income taxes | 67/77 | €4,278 | - | -€4,278 | |
| Profit (loss) for the period | 9904 | €12,490 | -€6,397 | -€18,887 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,490 | -€6,397 | -€18,887 |
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 9 October 2026 via checked.be.