FPRB: what changed
Two fiscal 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.
FPRB
Largest movements
- Cash +€3,373
up €3,373 (+16.5%), from €20,447 to €23,820
mainly Net result for the year (+€5,544) and Trade debts (+€2,198)
- Receivables within one year +€2,520
up €2,520 (+12.0%), from €20,952 to €23,472
- Deferred charges and accrued income +€732
new in 2025: €732
- Profit (loss) carried forward +€5,544
up €5,544 (+14.6%), from -€37,983 to -€32,438
- Trade debts +€2,198
up €2,198 (+90.0%), from €2,442 to €4,639
- Other debts -€1,600
down €1,600 (-39.0%), from €4,100 to €2,500
- Tax, wage and social debts +€918
up €918 (+6.5%), from €14,112 to €15,030
of which Taxes: +€2,813
- Gross operating margin -€9,013
down €9,013 (-18.2%), from €49,609 to €40,596
- Taxes -€2,486
down €2,486 (-67.2%), from €3,698 to €1,213
- Staff costs +€1,038
up €1,038 (+3.4%), from €30,804 to €31,842
- Financial charges -€771
down €771 (-48.8%), from €1,581 to €810
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 | €42,943 | €50,003 | +€7,060 | +16.4% |
| Fixed assets | 21/28 | €1,544 | €1,979 | +€436 | +28.2% |
| Tangible fixed assets | 22/27 | €1,544 | €1,979 | +€436 | +28.2% |
| Furniture and vehicles | 24 | €1,544 | €1,979 | +€436 | +28.2% |
| Current assets | 29/58 | €41,399 | €48,023 | +€6,624 | +16.0% |
| Amounts receivable within one year | 40/41 | €20,952 | €23,472 | +€2,520 | +12.0% |
| Trade receivables | 40 | €20,952 | €23,472 | +€2,520 | +12.0% |
| Cash at bank and in hand | 54/58 | €20,447 | €23,820 | +€3,373 | +16.5% |
| Deferred charges and accrued income | 490/1 | - | €732 | +€732 | |
| Total equity and liabilities | 10/49 | €42,943 | €50,003 | +€7,060 | +16.4% |
| Equity | 10/15 | €22,289 | €27,833 | +€5,544 | +24.9% |
| Contributions | 10/11 | €58,776 | €58,776 | = | 0.0% |
| Reserves | 13 | €1,495 | €1,495 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,495 | €1,495 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,495 | €1,495 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,983 | -€32,438 | +€5,544 | +14.6% |
| Amounts payable | 17/49 | €20,654 | €22,169 | +€1,516 | +7.3% |
| Amounts payable within one year | 42/48 | €20,654 | €22,169 | +€1,516 | +7.3% |
| Trade debts | 44 | €2,442 | €4,639 | +€2,198 | +90.0% |
| Suppliers | 440/4 | €2,442 | €4,639 | +€2,198 | +90.0% |
| Taxes, remuneration and social security | 45 | €14,112 | €15,030 | +€918 | +6.5% |
| Taxes | 450/3 | €5,109 | €7,922 | +€2,813 | +55.1% |
| Remuneration and social security | 454/9 | €9,003 | €7,108 | -€1,895 | -21.0% |
| Other amounts payable | 47/48 | €4,100 | €2,500 | -€1,600 | -39.0% |
| Remuneration, social security and pensions | 62 | €30,804 | €31,842 | +€1,038 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €271 | €523 | +€252 | +93.1% |
| Other operating charges | 640/8 | €640 | €656 | +€16 | +2.5% |
| Non-recurring operating charges | 66A | - | €8 | +€8 | |
| Gross operating margin | 9900 | €49,609 | €40,596 | -€9,013 | -18.2% |
| Operating profit (loss) | 9901 | €17,894 | €7,567 | -€10,327 | -57.7% |
| Financial charges | 65/66B | €1,581 | €810 | -€771 | -48.8% |
| Recurring financial charges | 65 | €1,581 | €810 | -€771 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €16,313 | €6,757 | -€9,556 | -58.6% |
| Income taxes | 67/77 | €3,698 | €1,213 | -€2,486 | -67.2% |
| Profit (loss) for the period | 9904 | €12,614 | €5,544 | -€7,070 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,614 | €5,544 | -€7,070 | -56.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.