FPM Services: 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.
FPM Services
Largest movements
- Cash +€18,823
up €18,823 (+541.6%), from €3,475 to €22,298
mainly Net result for the year (+€29,763) and Depreciation (+€17,382)
- Tangible fixed assets -€17,382
down €17,382 (-42.1%), from €41,320 to €23,938
of which Furniture and vehicles: -€11,939
- Receivables after one year +€15,000
up €15,000 (+16.7%), from €90,000 to €105,000
- Profit (loss) carried forward +€29,763
up €29,763 (+94.6%), from -€31,448 to -€1,685
- Tax, wage and social debts -€27,404
down €27,404 (-78.1%), from €35,103 to €7,699
of which Taxes: -€23,526
- Other debts +€16,804
up €16,804 (+518.2%), from €3,243 to €20,047
- Trade debts -€3,510
down €3,510 (-60.7%), from €5,778 to €2,268
- Gross operating margin +€63,620
up €63,620, from -€13,936 to €49,683
- Taxes +€1,752
up €1,752 (+693.0%), from €253 to €2,005
- Financial income +€825
up €825 (+39.3%), from €2,100 to €2,925
- Financial charges +€780
up €780 (+71.4%), from €1,093 to €1,873
- Other operating charges +€581
up €581 (+57.9%), from €1,004 to €1,585
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.
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 | €150,283 | €165,936 | +€15,653 | +10.4% |
| Fixed assets | 21/28 | €41,320 | €23,938 | -€17,382 | -42.1% |
| Tangible fixed assets | 22/27 | €41,320 | €23,938 | -€17,382 | -42.1% |
| Plant, machinery and equipment | 23 | €5,009 | €2,070 | -€2,938 | -58.7% |
| Furniture and vehicles | 24 | €20,768 | €8,829 | -€11,939 | -57.5% |
| Other tangible fixed assets | 26 | €15,543 | €13,039 | -€2,504 | -16.1% |
| Current assets | 29/58 | €108,963 | €141,998 | +€33,035 | +30.3% |
| Amounts receivable after more than one year | 29 | €90,000 | €105,000 | +€15,000 | +16.7% |
| Other amounts receivable | 291 | €90,000 | €105,000 | +€15,000 | +16.7% |
| Amounts receivable within one year | 40/41 | €15,488 | €14,700 | -€788 | -5.1% |
| Trade receivables | 40 | €15,488 | €14,700 | -€788 | -5.1% |
| Cash at bank and in hand | 54/58 | €3,475 | €22,298 | +€18,823 | +541.6% |
| Total equity and liabilities | 10/49 | €150,283 | €165,936 | +€15,653 | +10.4% |
| Equity | 10/15 | €106,159 | €135,922 | +€29,763 | +28.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €125,207 | €125,207 | = | 0.0% |
| Distributable reserves | 133 | €125,207 | €125,207 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,448 | -€1,685 | +€29,763 | +94.6% |
| Amounts payable | 17/49 | €44,124 | €30,015 | -€14,109 | -32.0% |
| Amounts payable within one year | 42/48 | €44,124 | €30,015 | -€14,109 | -32.0% |
| Trade debts | 44 | €5,778 | €2,268 | -€3,510 | -60.7% |
| Suppliers | 440/4 | €5,778 | €2,268 | -€3,510 | -60.7% |
| Taxes, remuneration and social security | 45 | €35,103 | €7,699 | -€27,404 | -78.1% |
| Taxes | 450/3 | €31,224 | €7,699 | -€23,526 | -75.3% |
| Remuneration and social security | 454/9 | €3,878 | - | -€3,878 | |
| Other amounts payable | 47/48 | €3,243 | €20,047 | +€16,804 | +518.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,262 | €17,382 | +€120 | +0.7% |
| Other operating charges | 640/8 | €1,004 | €1,585 | +€581 | +57.9% |
| Gross operating margin | 9900 | -€13,936 | €49,683 | +€63,620 | |
| Operating profit (loss) | 9901 | -€32,202 | €30,716 | +€62,918 | |
| Financial income | 75/76B | €2,100 | €2,925 | +€825 | +39.3% |
| Recurring financial income | 75 | €2,100 | €2,925 | +€825 | +39.3% |
| Financial charges | 65/66B | €1,093 | €1,873 | +€780 | +71.4% |
| Recurring financial charges | 65 | €1,093 | €1,873 | +€780 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | -€31,195 | €31,768 | +€62,963 | |
| Income taxes | 67/77 | €253 | €2,005 | +€1,752 | +693.0% |
| Profit (loss) for the period | 9904 | -€31,448 | €29,763 | +€61,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,448 | €29,763 | +€61,211 |
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 12 October 2026 via checked.be.