F.A. CONCEPT: 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.
F.A. CONCEPT
Largest movements
- Receivables within one year +€489,339
up €489,339 (+39.0%), from €1.3m to €1.7m
of which Other amounts receivable: +€481,858
- Financial fixed assets +€83,713
up €83,713 (+6.3%), from €1.3m to €1.4m
- Cash +€51,113
up €51,113 (+103.2%), from €49,530 to €100,643
mainly Trade debts (+€533,416) and Receivables after one year (+€40,789)
- Trade debts +€533,416
up €533,416 (+437.5%), from €121,913 to €655,330
- Gross operating margin +€8,581
up €8,581 (+66.0%), from €12,993 to €21,574
- Financial charges -€2,466
down €2,466 (-36.2%), from €6,815 to €4,348
of which Financial charges: -€2,466
- Financial income +€754
up €754 (+6.8%), from €11,040 to €11,794
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 | €3,914,713 | €4,487,348 | +€572,636 | +14.6% |
| Fixed assets | 21/28 | €1,692,161 | €1,771,695 | +€79,534 | +4.7% |
| Tangible fixed assets | 22/27 | €372,524 | €368,344 | -€4,179 | -1.1% |
| Plant, machinery and equipment | 23 | €14,368 | €10,384 | -€3,984 | -27.7% |
| Furniture and vehicles | 24 | €358,155 | €357,960 | -€195 | -0.1% |
| Financial fixed assets | 28 | €1,319,638 | €1,403,351 | +€83,713 | +6.3% |
| Current assets | 29/58 | €2,222,551 | €2,715,654 | +€493,102 | +22.2% |
| Amounts receivable after more than one year | 29 | €904,148 | €863,359 | -€40,789 | -4.5% |
| Other amounts receivable | 291 | €904,148 | €863,359 | -€40,789 | -4.5% |
| Amounts receivable within one year | 40/41 | €1,255,112 | €1,744,451 | +€489,339 | +39.0% |
| Trade receivables | 40 | €205,334 | €212,816 | +€7,481 | +3.6% |
| Other amounts receivable | 41 | €1,049,777 | €1,531,635 | +€481,858 | +45.9% |
| Cash at bank and in hand | 54/58 | €49,530 | €100,643 | +€51,113 | +103.2% |
| Deferred charges and accrued income | 490/1 | €13,762 | €7,202 | -€6,560 | -47.7% |
| Total equity and liabilities | 10/49 | €3,914,713 | €4,487,348 | +€572,636 | +14.6% |
| Equity | 10/15 | €3,143,806 | €3,165,989 | +€22,183 | +0.7% |
| Contributions | 10/11 | €2,718,600 | €2,718,600 | = | 0.0% |
| Reserves | 13 | €418,267 | €418,267 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €418,267 | €418,267 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,939 | €29,122 | +€22,183 | +319.7% |
| Amounts payable | 17/49 | €770,907 | €1,321,359 | +€550,453 | +71.4% |
| Amounts payable after more than one year | 17 | €510,000 | €510,000 | = | 0.0% |
| Financial debts | 170/4 | €510,000 | €510,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €260,907 | €811,359 | +€550,453 | +211.0% |
| Financial debts | 43 | €1,700 | €1,333 | -€367 | -21.6% |
| Credit institutions | 430/8 | €1,700 | €1,333 | -€367 | -21.6% |
| Trade debts | 44 | €121,913 | €655,330 | +€533,416 | +437.5% |
| Suppliers | 440/4 | €121,913 | €655,330 | +€533,416 | +437.5% |
| Taxes, remuneration and social security | 45 | €1,765 | €33,462 | +€31,697 | +1796.0% |
| Taxes | 450/3 | €1,765 | €33,462 | +€31,697 | +1796.0% |
| Other amounts payable | 47/48 | €135,528 | €121,234 | -€14,293 | -10.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €800 | €0 | -€800 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,179 | €4,179 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,238 | €2,276 | +€38 | +1.7% |
| Non-recurring operating charges | 66A | €3,611 | €0 | -€3,611 | -100.0% |
| Gross operating margin | 9900 | €12,993 | €21,574 | +€8,581 | +66.0% |
| Operating profit (loss) | 9901 | €2,964 | €15,119 | +€12,154 | +410.0% |
| Financial income | 75/76B | €11,040 | €11,794 | +€754 | +6.8% |
| Recurring financial income | 75 | €11,040 | €11,794 | +€754 | +6.8% |
| Financial charges | 65/66B | €6,815 | €4,348 | -€2,466 | -36.2% |
| Recurring financial charges | 65 | €6,815 | €4,348 | -€2,466 | -36.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €7,190 | €22,564 | +€15,374 | +213.8% |
| Income taxes | 67/77 | €251 | €381 | +€131 | +52.1% |
| Profit (loss) for the period | 9904 | €6,939 | €22,183 | +€15,244 | +219.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,939 | €22,183 | +€15,244 | +219.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.