FSB PERFORMANCE: 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.
FSB PERFORMANCE
Largest movements
- Cash -€2,841
down €2,841 (-88.7%), from €3,201 to €361
mainly Trade debts (-€6,050) and Receivables within one year (-€1,088)
- Receivables within one year +€1,088
up €1,088 (+9.7%), from €11,254 to €12,342
of which Trade receivables: +€1,240
- Trade debts -€6,050
down €6,050 (-100.0%), from €6,050 to €0
- Other debts +€2,268
up €2,268 (+15.8%), from €14,314 to €16,582
- Profit (loss) carried forward +€2,029
up €2,029 (+7.7%), from -€26,368 to -€24,339
- Staff costs -€55,998
down €55,998, from €53,374 to -€2,624
- Gross operating margin -€55,895
down €55,895 (-100.0%), from €55,895 to €0
- Other operating charges -€5,820
down €5,820 (-91.8%), from €6,340 to €520
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,456 | €12,703 | -€1,753 | -12.1% |
| Current assets | 29/58 | €14,456 | €12,703 | -€1,753 | -12.1% |
| Amounts receivable within one year | 40/41 | €11,254 | €12,342 | +€1,088 | +9.7% |
| Trade receivables | 40 | €9,050 | €10,290 | +€1,240 | +13.7% |
| Other amounts receivable | 41 | €2,204 | €2,052 | -€152 | -6.9% |
| Cash at bank and in hand | 54/58 | €3,201 | €361 | -€2,841 | -88.7% |
| Total equity and liabilities | 10/49 | €14,456 | €12,703 | -€1,753 | -12.1% |
| Equity | 10/15 | -€5,908 | -€3,879 | +€2,029 | +34.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,368 | -€24,339 | +€2,029 | +7.7% |
| Amounts payable | 17/49 | €20,364 | €16,582 | -€3,782 | -18.6% |
| Amounts payable within one year | 42/48 | €20,364 | €16,582 | -€3,782 | -18.6% |
| Trade debts | 44 | €6,050 | €0 | -€6,050 | -100.0% |
| Suppliers | 440/4 | €6,050 | €0 | -€6,050 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,314 | €16,582 | +€2,268 | +15.8% |
| Remuneration, social security and pensions | 62 | €53,374 | -€2,624 | -€55,998 | |
| Other operating charges | 640/8 | €6,340 | €520 | -€5,820 | -91.8% |
| Gross operating margin | 9900 | €55,895 | €0 | -€55,895 | -100.0% |
| Operating profit (loss) | 9901 | -€3,819 | €2,104 | +€5,923 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €190 | €75 | -€115 | -60.5% |
| Recurring financial charges | 65 | €190 | €75 | -€115 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,009 | €2,029 | +€6,038 | |
| Profit (loss) for the period | 9904 | -€4,009 | €2,029 | +€6,038 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,009 | €2,029 | +€6,038 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.