FPT: 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.
FPT
Largest movements
- Receivables within one year +€7,454
up €7,454 (+167.3%), from €4,455 to €11,909
- Cash +€3,916
up €3,916 (+122.5%), from €3,196 to €7,112
mainly Net result for the year (+€5,642) and Advances received (+€4,320)
- Tangible fixed assets +€2,076
up €2,076 (+170.0%), from €1,221 to €3,297
- Financial fixed assets -€1,181
down €1,181 (-100.0%), from €1,181 to €0
- Profit (loss) carried forward +€6,131
up €6,131, from -€333 to €5,798
- Advances received +€4,320
new in 2025: €4,320
- Tax, wage and social debts +€1,957
up €1,957 (+57.7%), from €3,394 to €5,351
of which Taxes: +€2,283
- Trade debts +€1,394
up €1,394 (+260.5%), from €535 to €1,930
- Other debts -€1,361
down €1,361 (-93.4%), from €1,456 to €96
- Staff costs -€9,644
down €9,644 (-100.0%), from €9,644 to €0
- Taxes +€1,733
up €1,733 (+175.2%), from €989 to €2,722
- Other operating charges +€1,442
up €1,442 (+1221.6%), from €118 to €1,560
- Depreciation +€314
up €314 (+109.4%), from €287 to €600
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 | €10,052 | €22,494 | +€12,442 | +123.8% |
| Fixed assets | 21/28 | €2,402 | €3,297 | +€895 | +37.3% |
| Tangible fixed assets | 22/27 | €1,221 | €3,297 | +€2,076 | +170.0% |
| Furniture and vehicles | 24 | €1,221 | €3,297 | +€2,076 | +170.0% |
| Financial fixed assets | 28 | €1,181 | €0 | -€1,181 | -100.0% |
| Current assets | 29/58 | €7,651 | €19,198 | +€11,547 | +150.9% |
| Amounts receivable within one year | 40/41 | €4,455 | €11,909 | +€7,454 | +167.3% |
| Trade receivables | 40 | €4,455 | €11,909 | +€7,454 | +167.3% |
| Cash at bank and in hand | 54/58 | €3,196 | €7,112 | +€3,916 | +122.5% |
| Deferred charges and accrued income | 490/1 | €0 | €177 | +€177 | |
| Total equity and liabilities | 10/49 | €10,052 | €22,494 | +€12,442 | +123.8% |
| Equity | 10/15 | €4,667 | €10,798 | +€6,131 | +131.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€333 | €5,798 | +€6,131 | |
| Amounts payable | 17/49 | €5,386 | €11,696 | +€6,310 | +117.2% |
| Amounts payable within one year | 42/48 | €5,386 | €11,696 | +€6,310 | +117.2% |
| Trade debts | 44 | €535 | €1,930 | +€1,394 | +260.5% |
| Suppliers | 440/4 | €535 | €1,930 | +€1,394 | +260.5% |
| Advances received on contracts in progress | 46 | - | €4,320 | +€4,320 | |
| Taxes, remuneration and social security | 45 | €3,394 | €5,351 | +€1,957 | +57.7% |
| Taxes | 450/3 | €1,739 | €4,022 | +€2,283 | +131.3% |
| Remuneration and social security | 454/9 | €1,655 | €1,329 | -€326 | -19.7% |
| Other amounts payable | 47/48 | €1,456 | €96 | -€1,361 | -93.4% |
| Remuneration, social security and pensions | 62 | €9,644 | €0 | -€9,644 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287 | €600 | +€314 | +109.4% |
| Other operating charges | 640/8 | €118 | €1,560 | +€1,442 | +1221.6% |
| Gross operating margin | 9900 | €10,605 | €10,651 | +€47 | +0.4% |
| Operating profit (loss) | 9901 | €556 | €8,492 | +€7,935 | +1426.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €94 | €128 | +€33 | +35.5% |
| Recurring financial charges | 65 | €94 | €128 | +€33 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €462 | €8,364 | +€7,902 | +1709.5% |
| Income taxes | 67/77 | €989 | €2,722 | +€1,733 | +175.2% |
| Profit (loss) for the period | 9904 | -€527 | €5,642 | +€6,169 | |
| Profit (loss) for the period to be appropriated | 9905 | -€527 | €5,642 | +€6,169 |
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.