F & A CONSTRUCT AMOVIBLE: 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.
F & A CONSTRUCT AMOVIBLE
Largest movements
- Receivables within one year +€173,969
up €173,969 (+495%), from €35,153 to €209,121
of which Trade receivables: +€151,770
- Tangible fixed assets +€49,043
up €49,043 (+26.7%), from €183,940 to €232,983
of which Furniture and vehicles: +€61,565
- Deferred charges and accrued income -€4,583
down €4,583 (-57.8%), from €7,934 to €3,351
- Trade debts +€77,849
up €77,849 (+177%), from €43,926 to €121,776
- Reserves +€59,000
up €59,000 (+3,172%), from €1,860 to €60,860
of which Distributable reserves: +€59,000
- Other debts +€47,154
up €47,154 (+3,649%), from €1,292 to €48,447
- Debts after one year +€41,945
up €41,945 (+455%), from €9,219 to €51,164
- Tax, wage and social debts +€18,415
up €18,415 (+31.7%), from €58,053 to €76,468
of which Taxes: +€25,923
- Gross operating margin +€246,282
up €246,282 (+163%), from €151,467 to €397,750
- Staff costs +€41,885
up €41,885 (+30.5%), from €137,201 to €179,086
- Taxes +€36,676
up €36,676 (+14,934%), from €246 to €36,921
- Other operating charges +€22,306
up €22,306 (+177%), from €12,583 to €34,889
- Depreciation +€12,422
up €12,422 (+82.0%), from €15,151 to €27,573
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 | €227,050 | €446,426 | +€219,375 | +96.6% |
| Fixed assets | 21/28 | €183,940 | €232,983 | +€49,043 | +26.7% |
| Tangible fixed assets | 22/27 | €183,940 | €232,983 | +€49,043 | +26.7% |
| Land and buildings | 22 | €172,629 | €161,913 | -€10,716 | -6.2% |
| Plant, machinery and equipment | 23 | €7,089 | €5,283 | -€1,806 | -25.5% |
| Furniture and vehicles | 24 | €4,222 | €65,787 | +€61,565 | +1,458% |
| Current assets | 29/58 | €43,111 | €213,443 | +€170,333 | +395% |
| Amounts receivable within one year | 40/41 | €35,153 | €209,121 | +€173,969 | +495% |
| Trade receivables | 40 | €15,408 | €167,178 | +€151,770 | +985% |
| Other amounts receivable | 41 | €19,744 | €41,943 | +€22,199 | +112% |
| Cash at bank and in hand | 54/58 | €24 | €971 | +€947 | +3,930% |
| Deferred charges and accrued income | 490/1 | €7,934 | €3,351 | -€4,583 | -57.8% |
| Total equity and liabilities | 10/49 | €227,050 | €446,426 | +€219,375 | +96.6% |
| Equity | 10/15 | €74,956 | €134,745 | +€59,789 | +79.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €60,860 | +€59,000 | +3,172% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €59,000 | +€59,000 | |
| Profit (loss) carried forward | 14 | €54,496 | €55,285 | +€789 | +1.4% |
| Amounts payable | 17/49 | €152,094 | €311,681 | +€159,586 | +105% |
| Amounts payable after more than one year | 17 | €9,219 | €51,164 | +€41,945 | +455% |
| Financial debts | 170/4 | €9,219 | €51,164 | +€41,945 | +455% |
| Amounts payable within one year | 42/48 | €142,876 | €260,517 | +€117,642 | +82.3% |
| Current portion of amounts payable after more than one year | 42 | €17,004 | €9,219 | -€7,785 | -45.8% |
| Financial debts | 43 | €22,599 | €4,608 | -€17,992 | -79.6% |
| Credit institutions | 430/8 | €22,599 | €4,608 | -€17,992 | -79.6% |
| Trade debts | 44 | €43,926 | €121,776 | +€77,849 | +177% |
| Suppliers | 440/4 | €43,926 | €121,776 | +€77,849 | +177% |
| Taxes, remuneration and social security | 45 | €58,053 | €76,468 | +€18,415 | +31.7% |
| Taxes | 450/3 | €22,401 | €48,324 | +€25,923 | +116% |
| Remuneration and social security | 454/9 | €35,653 | €28,144 | -€7,509 | -21.1% |
| Other amounts payable | 47/48 | €1,292 | €48,447 | +€47,154 | +3,649% |
| Remuneration, social security and pensions | 62 | €137,201 | €179,086 | +€41,885 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,151 | €27,573 | +€12,422 | +82.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €930 | €0 | -€930 | -100% |
| Other operating charges | 640/8 | €12,583 | €34,889 | +€22,306 | +177% |
| Gross operating margin | 9900 | €151,467 | €397,750 | +€246,282 | +163% |
| Operating profit (loss) | 9901 | -€14,398 | €156,201 | +€170,599 | |
| Financial income | 75/76B | €57 | €481 | +€424 | +747% |
| Recurring financial income | 75 | €57 | €481 | +€424 | +747% |
| Financial charges | 65/66B | €9,402 | €17,114 | +€7,712 | +82.0% |
| Recurring financial charges | 65 | €9,402 | €17,114 | +€7,712 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | -€23,744 | €139,568 | +€163,312 | |
| Income taxes | 67/77 | €246 | €36,921 | +€36,676 | +14,934% |
| Profit (loss) for the period | 9904 | -€23,989 | €102,647 | +€126,636 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,989 | €102,647 | +€126,636 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.