FPK-Rent: 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.
FPK-Rent
Largest movements
- Cash -€89,665
down €89,665 (-80.3%), from €111,622 to €21,957
mainly Investment in fixed assets (net) (-€77,264) and Other debts (-€50,443)
- Tangible fixed assets +€77,264
up €77,264 (+272%), from €28,361 to €105,625
of which Furniture and vehicles: +€77,264
- Receivables within one year -€55,540
down €55,540 (-48.6%), from €114,306 to €58,766
of which Trade receivables: -€56,895
- Other debts -€50,443
down €50,443 (-35.0%), from €143,921 to €93,478
- Tax, wage and social debts -€15,333
down €15,333 (-73.3%), from €20,908 to €5,575
of which Taxes: -€15,333
- Gross operating margin -€77,948
down €77,948 (-94.7%), from €82,284 to €4,336
- Depreciation -€37,834
no longer reported in 2025 (was €37,834)
- Taxes -€11,109
down €11,109 (-98.1%), from €11,327 to €218
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.
Derived cash bridge
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 | €255,154 | €188,148 | -€67,006 | -26.3% |
| Fixed assets | 21/28 | €28,361 | €105,625 | +€77,264 | +272% |
| Tangible fixed assets | 22/27 | €28,361 | €105,625 | +€77,264 | +272% |
| Plant, machinery and equipment | 23 | €21,866 | €21,866 | = | 0.0% |
| Furniture and vehicles | 24 | €6,495 | €83,759 | +€77,264 | +1,190% |
| Current assets | 29/58 | €226,793 | €82,523 | -€144,270 | -63.6% |
| Amounts receivable within one year | 40/41 | €114,306 | €58,766 | -€55,540 | -48.6% |
| Trade receivables | 40 | €114,306 | €57,411 | -€56,895 | -49.8% |
| Other amounts receivable | 41 | - | €1,354 | +€1,354 | |
| Cash at bank and in hand | 54/58 | €111,622 | €21,957 | -€89,665 | -80.3% |
| Deferred charges and accrued income | 490/1 | €865 | €1,801 | +€936 | +108% |
| Total equity and liabilities | 10/49 | €255,154 | €188,148 | -€67,006 | -26.3% |
| Equity | 10/15 | €86,393 | €87,122 | +€729 | +0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,133 | €72,862 | +€729 | +1.0% |
| Amounts payable | 17/49 | €168,760 | €101,026 | -€67,734 | -40.1% |
| Amounts payable within one year | 42/48 | €168,760 | €101,026 | -€67,734 | -40.1% |
| Trade debts | 44 | €3,931 | €1,973 | -€1,958 | -49.8% |
| Suppliers | 440/4 | €3,931 | €1,973 | -€1,958 | -49.8% |
| Taxes, remuneration and social security | 45 | €20,908 | €5,575 | -€15,333 | -73.3% |
| Taxes | 450/3 | €19,858 | €4,525 | -€15,333 | -77.2% |
| Remuneration and social security | 454/9 | €1,050 | €1,050 | = | 0.0% |
| Other amounts payable | 47/48 | €143,921 | €93,478 | -€50,443 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,834 | - | -€37,834 | |
| Other operating charges | 640/8 | €2,634 | €3,251 | +€618 | +23.5% |
| Gross operating margin | 9900 | €82,284 | €4,336 | -€77,948 | -94.7% |
| Operating profit (loss) | 9901 | €41,817 | €1,085 | -€40,732 | -97.4% |
| Financial charges | 65/66B | €199 | €138 | -€61 | -30.5% |
| Recurring financial charges | 65 | €199 | €138 | -€61 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €41,618 | €946 | -€40,671 | -97.7% |
| Income taxes | 67/77 | €11,327 | €218 | -€11,109 | -98.1% |
| Profit (loss) for the period | 9904 | €30,291 | €729 | -€29,563 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,291 | €729 | -€29,563 | -97.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.