Functional Performance Training: 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.
Functional Performance Training
Largest movements
- Cash +€39,566
up €39,566 (+50.9%), from €77,747 to €117,313
mainly Other debts (+€135,040) and Net result for the year (+€126,096)
- Receivables within one year +€11,006
up €11,006 (+21.0%), from €52,306 to €63,313
of which Other amounts receivable: +€20,292
- Tangible fixed assets -€4,917
down €4,917 (-2.5%), from €193,470 to €188,554
of which Plant, machinery and equipment: -€5,483
- Other debts +€135,040
up €135,040 (+1,020%), from €13,235 to €148,275
- Reserves -€81,098
down €81,098 (-36.8%), from €220,353 to €139,256
- Tax, wage and social debts -€14,488
down €14,488 (-17.0%), from €85,005 to €70,518
of which Taxes: -€35,482
- Trade debts +€11,534
up €11,534 (+49.8%), from €23,179 to €34,713
- Debts after one year -€9,501
no longer reported in 2025 (was €9,501)
- Gross operating margin +€184,274
up €184,274 (+43.0%), from €428,584 to €612,858
- Staff costs +€144,811
up €144,811 (+58.5%), from €247,406 to €392,216
- Depreciation +€9,287
up €9,287 (+27.1%), from €34,266 to €43,553
- Taxes +€8,580
up €8,580 (+22.5%), from €38,200 to €46,781
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.
Derived cash bridge
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 | €384,724 | €430,379 | +€45,655 | +11.9% |
| Fixed assets | 21/28 | €254,670 | €249,754 | -€4,917 | -1.9% |
| Tangible fixed assets | 22/27 | €193,470 | €188,554 | -€4,917 | -2.5% |
| Plant, machinery and equipment | 23 | €49,521 | €44,038 | -€5,483 | -11.1% |
| Furniture and vehicles | 24 | €5,915 | €7,273 | +€1,358 | +23.0% |
| Other tangible fixed assets | 26 | €138,035 | €137,243 | -€792 | -0.6% |
| Financial fixed assets | 28 | €61,200 | €61,200 | = | 0.0% |
| Current assets | 29/58 | €130,054 | €180,626 | +€50,572 | +38.9% |
| Amounts receivable within one year | 40/41 | €52,306 | €63,313 | +€11,006 | +21.0% |
| Trade receivables | 40 | €51,585 | €42,299 | -€9,285 | -18.0% |
| Other amounts receivable | 41 | €721 | €21,013 | +€20,292 | +2,813% |
| Cash at bank and in hand | 54/58 | €77,747 | €117,313 | +€39,566 | +50.9% |
| Total equity and liabilities | 10/49 | €384,724 | €430,379 | +€45,655 | +11.9% |
| Equity | 10/15 | €238,953 | €157,856 | -€81,098 | -33.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €220,353 | €139,256 | -€81,098 | -36.8% |
| Distributable reserves | 133 | €220,353 | €139,256 | -€81,098 | -36.8% |
| Amounts payable | 17/49 | €145,771 | €272,524 | +€126,753 | +87.0% |
| Amounts payable after more than one year | 17 | €9,501 | - | -€9,501 | |
| Financial debts | 170/4 | €9,501 | - | -€9,501 | |
| Amounts payable within one year | 42/48 | €136,269 | €272,524 | +€136,254 | +100.0% |
| Current portion of amounts payable after more than one year | 42 | €10,191 | €9,501 | -€689 | -6.8% |
| Trade debts | 44 | €23,179 | €34,713 | +€11,534 | +49.8% |
| Suppliers | 440/4 | €23,179 | €34,713 | +€11,534 | +49.8% |
| Advances received on contracts in progress | 46 | €4,660 | €9,517 | +€4,857 | +104% |
| Taxes, remuneration and social security | 45 | €85,005 | €70,518 | -€14,488 | -17.0% |
| Taxes | 450/3 | €47,150 | €11,667 | -€35,482 | -75.3% |
| Remuneration and social security | 454/9 | €37,856 | €58,850 | +€20,995 | +55.5% |
| Other amounts payable | 47/48 | €13,235 | €148,275 | +€135,040 | +1,020% |
| Non-recurring operating income | 76A | €18,470 | €28,488 | +€10,018 | +54.2% |
| Remuneration, social security and pensions | 62 | €247,406 | €392,216 | +€144,811 | +58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,266 | €43,553 | +€9,287 | +27.1% |
| Other operating charges | 640/8 | €1,436 | €1,748 | +€312 | +21.7% |
| Gross operating margin | 9900 | €428,584 | €612,858 | +€184,274 | +43.0% |
| Operating profit (loss) | 9901 | €145,477 | €175,341 | +€29,865 | +20.5% |
| Financial income | 75/76B | €587 | €722 | +€134 | +22.9% |
| Recurring financial income | 75 | €587 | €722 | +€134 | +22.9% |
| Financial charges | 65/66B | €2,552 | €3,187 | +€635 | +24.9% |
| Recurring financial charges | 65 | €2,552 | €3,187 | +€635 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €143,512 | €172,876 | +€29,364 | +20.5% |
| Income taxes | 67/77 | €38,200 | €46,781 | +€8,580 | +22.5% |
| Profit (loss) for the period | 9904 | €105,312 | €126,096 | +€20,784 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €105,312 | €126,096 | +€20,784 | +19.7% |
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 13 October 2026 via checked.be.