FPLab: 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.
FPLab
Largest movements
- Cash -€8,766
down €8,766 (-37.6%), from €23,331 to €14,565
mainly Contributions, distributions and other (-€74,000) and Other debts (-€27,273)
- Financial fixed assets -€8,464
down €8,464 (-12.7%), from €66,583 to €58,119
- Tangible fixed assets -€5,354
down €5,354 (-17.7%), from €30,258 to €24,904
- Reserves -€74,000
no longer reported in 2025 (was €74,000)
- Profit (loss) carried forward +€72,540
up €72,540 (+142,487%), from €51 to €72,591
- Other debts -€27,273
down €27,273 (-70.5%), from €38,669 to €11,395
- Tax, wage and social debts +€4,590
up €4,590 (+63.6%), from €7,217 to €11,807
- Depreciation +€5,015
up €5,015 (+223%), from €2,249 to €7,264
- Gross operating margin +€3,550
up €3,550 (+3.8%), from €94,036 to €97,585
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 | €141,370 | €117,412 | -€23,958 | -16.9% |
| Fixed assets | 21/28 | €96,841 | €83,023 | -€13,818 | -14.3% |
| Tangible fixed assets | 22/27 | €30,258 | €24,904 | -€5,354 | -17.7% |
| Furniture and vehicles | 24 | €30,258 | €24,904 | -€5,354 | -17.7% |
| Financial fixed assets | 28 | €66,583 | €58,119 | -€8,464 | -12.7% |
| Current assets | 29/58 | €44,529 | €34,389 | -€10,140 | -22.8% |
| Amounts receivable within one year | 40/41 | €21,198 | €19,824 | -€1,375 | -6.5% |
| Trade receivables | 40 | €15,953 | €16,740 | +€787 | +4.9% |
| Other amounts receivable | 41 | €5,245 | €3,083 | -€2,161 | -41.2% |
| Cash at bank and in hand | 54/58 | €23,331 | €14,565 | -€8,766 | -37.6% |
| Total equity and liabilities | 10/49 | €141,370 | €117,412 | -€23,958 | -16.9% |
| Equity | 10/15 | €94,511 | €93,051 | -€1,460 | -1.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €74,000 | - | -€74,000 | |
| Distributable reserves | 133 | €74,000 | - | -€74,000 | |
| Profit (loss) carried forward | 14 | €51 | €72,591 | +€72,540 | +142,487% |
| Amounts payable | 17/49 | €46,859 | €24,361 | -€22,498 | -48.0% |
| Amounts payable within one year | 42/48 | €46,859 | €24,361 | -€22,498 | -48.0% |
| Financial debts | 43 | €488 | €235 | -€254 | -51.9% |
| Credit institutions | 430/8 | €488 | €235 | -€254 | -51.9% |
| Trade debts | 44 | €485 | €923 | +€438 | +90.4% |
| Suppliers | 440/4 | €485 | €923 | +€438 | +90.4% |
| Taxes, remuneration and social security | 45 | €7,217 | €11,807 | +€4,590 | +63.6% |
| Taxes | 450/3 | €7,217 | €11,807 | +€4,590 | +63.6% |
| Other amounts payable | 47/48 | €38,669 | €11,395 | -€27,273 | -70.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,249 | €7,264 | +€5,015 | +223% |
| Gross operating margin | 9900 | €94,036 | €97,585 | +€3,550 | +3.8% |
| Operating profit (loss) | 9901 | €91,786 | €90,321 | -€1,465 | -1.6% |
| Financial income | 75/76B | €1,157 | €1,193 | +€36 | +3.1% |
| Recurring financial income | 75 | €1,157 | €1,193 | +€36 | +3.1% |
| Financial charges | 65/66B | €196 | €57 | -€139 | -70.9% |
| Recurring financial charges | 65 | €196 | €57 | -€139 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €92,748 | €91,457 | -€1,291 | -1.4% |
| Income taxes | 67/77 | €18,755 | €18,917 | +€161 | +0.9% |
| Profit (loss) for the period | 9904 | €73,992 | €72,540 | -€1,452 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,992 | €72,540 | -€1,452 | -2.0% |
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 18 October 2026 via checked.be.