FPLT: 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.
FPLT
Largest movements
- Current investments +€430,000
new in 2025: €430,000
- Other debts +€440,537
up €440,537 (+1550.8%), from €28,407 to €468,944
- Gross operating margin -€15,151
down €15,151 (-3835.7%), from -€395 to -€15,546
- Financial income +€7,629
up €7,629 (+686.7%), from €1,111 to €8,740
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 | €526,531 | €960,621 | +€434,090 | +82.4% |
| Fixed assets | 21/28 | €450,200 | €450,200 | = | 0.0% |
| Financial fixed assets | 28 | €450,200 | €450,200 | = | 0.0% |
| Current assets | 29/58 | €76,331 | €510,421 | +€434,090 | +568.7% |
| Amounts receivable within one year | 40/41 | €1,693 | €1,106 | -€587 | -34.7% |
| Trade receivables | 40 | €67 | - | -€67 | |
| Other amounts receivable | 41 | €1,626 | €1,106 | -€520 | -32.0% |
| Current investments | 50/53 | - | €430,000 | +€430,000 | |
| Cash at bank and in hand | 54/58 | €74,638 | €71,212 | -€3,426 | -4.6% |
| Deferred charges and accrued income | 490/1 | - | €8,103 | +€8,103 | |
| Total equity and liabilities | 10/49 | €526,531 | €960,621 | +€434,090 | +82.4% |
| Equity | 10/15 | €489,916 | €482,594 | -€7,322 | -1.5% |
| Contributions | 10/11 | €491,400 | €491,399 | -€1 | 0.0% |
| Reserves | 13 | €1,396 | €1,396 | = | 0.0% |
| Distributable reserves | 133 | €1,396 | €1,396 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,880 | -€10,201 | -€7,321 | -254.2% |
| Amounts payable | 17/49 | €36,615 | €478,027 | +€441,412 | +1205.5% |
| Amounts payable after more than one year | 17 | €8,000 | €8,000 | = | 0.0% |
| Financial debts | 170/4 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,407 | €469,779 | +€441,372 | +1553.7% |
| Trade debts | 44 | - | €835 | +€835 | |
| Suppliers | 440/4 | - | €835 | +€835 | |
| Other amounts payable | 47/48 | €28,407 | €468,944 | +€440,537 | +1550.8% |
| Accrued charges and deferred income | 492/3 | €208 | €248 | +€40 | +19.2% |
| Other operating charges | 640/8 | €387 | €399 | +€12 | +3.1% |
| Gross operating margin | 9900 | -€395 | -€15,546 | -€15,151 | -3835.7% |
| Operating profit (loss) | 9901 | -€782 | -€15,945 | -€15,163 | -1939.0% |
| Financial income | 75/76B | €1,111 | €8,740 | +€7,629 | +686.7% |
| Recurring financial income | 75 | €1,111 | €8,740 | +€7,629 | +686.7% |
| Financial charges | 65/66B | €116 | €116 | = | 0.0% |
| Recurring financial charges | 65 | €116 | €116 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €213 | -€7,321 | -€7,534 | |
| Profit (loss) for the period | 9904 | €213 | -€7,321 | -€7,534 | |
| Profit (loss) for the period to be appropriated | 9905 | €213 | -€7,321 | -€7,534 |
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.