F.B.R. CONSTRUCTION GENERALE: 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.B.R. CONSTRUCTION GENERALE
Largest movements
- Receivables within one year -€19,118
down €19,118 (-7.8%), from €245,929 to €226,811
of which Other amounts receivable: -€34,677
- Tangible fixed assets -€14,546
down €14,546 (-17.2%), from €84,722 to €70,176
of which Leasing and similar rights: -€10,324
- Cash +€11,347
up €11,347 (+190%), from €5,984 to €17,332
mainly Debts after one year (+€23,349) and Receivables within one year (+€19,118)
- Deferred charges and accrued income +€8,728
up €8,728 (+972%), from €898 to €9,626
- Reserves -€34,433
down €34,433 (-19.0%), from €181,345 to €146,912
- Debts after one year +€23,349
up €23,349 (+61.7%), from €37,838 to €61,187
- Tax, wage and social debts -€6,678
down €6,678 (-23.1%), from €28,862 to €22,184
of which Taxes: -€3,996
- Current portion of long-term debt +€5,967
up €5,967 (+41.5%), from €14,381 to €20,348
- Staff costs +€3,115
up €3,115 (+2.3%), from €137,846 to €140,961
- Taxes +€2,608
up €2,608 (+206%), from €1,266 to €3,873
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 | €337,823 | €324,235 | -€13,588 | -4.0% |
| Fixed assets | 21/28 | €85,012 | €70,466 | -€14,546 | -17.1% |
| Tangible fixed assets | 22/27 | €84,722 | €70,176 | -€14,546 | -17.2% |
| Plant, machinery and equipment | 23 | €2,603 | €1,243 | -€1,360 | -52.3% |
| Furniture and vehicles | 24 | €4,420 | €2,741 | -€1,680 | -38.0% |
| Leasing and similar rights | 25 | €48,236 | €37,912 | -€10,324 | -21.4% |
| Other tangible fixed assets | 26 | €29,463 | €28,281 | -€1,182 | -4.0% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €252,811 | €253,769 | +€958 | +0.4% |
| Amounts receivable within one year | 40/41 | €245,929 | €226,811 | -€19,118 | -7.8% |
| Trade receivables | 40 | €36,578 | €52,137 | +€15,559 | +42.5% |
| Other amounts receivable | 41 | €209,351 | €174,674 | -€34,677 | -16.6% |
| Cash at bank and in hand | 54/58 | €5,984 | €17,332 | +€11,347 | +190% |
| Deferred charges and accrued income | 490/1 | €898 | €9,626 | +€8,728 | +972% |
| Total equity and liabilities | 10/49 | €337,823 | €324,235 | -€13,588 | -4.0% |
| Equity | 10/15 | €213,571 | €179,138 | -€34,433 | -16.1% |
| Contributions | 10/11 | €32,226 | €32,226 | = | 0.0% |
| Reserves | 13 | €181,345 | €146,912 | -€34,433 | -19.0% |
| Distributable reserves | 133 | €181,345 | €146,912 | -€34,433 | -19.0% |
| Amounts payable | 17/49 | €124,252 | €145,097 | +€20,845 | +16.8% |
| Amounts payable after more than one year | 17 | €37,838 | €61,187 | +€23,349 | +61.7% |
| Financial debts | 170/4 | €37,838 | €61,187 | +€23,349 | +61.7% |
| Amounts payable within one year | 42/48 | €86,414 | €83,910 | -€2,504 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €14,381 | €20,348 | +€5,967 | +41.5% |
| Trade debts | 44 | €43,171 | €41,379 | -€1,792 | -4.2% |
| Suppliers | 440/4 | €43,171 | €41,379 | -€1,792 | -4.2% |
| Taxes, remuneration and social security | 45 | €28,862 | €22,184 | -€6,678 | -23.1% |
| Taxes | 450/3 | €8,764 | €4,768 | -€3,996 | -45.6% |
| Remuneration and social security | 454/9 | €20,097 | €17,416 | -€2,682 | -13.3% |
| Non-recurring operating income | 76A | €43,088 | €13 | -€43,075 | -100.0% |
| Remuneration, social security and pensions | 62 | €137,846 | €140,961 | +€3,115 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,116 | €17,546 | -€570 | -3.1% |
| Other operating charges | 640/8 | €1,767 | €1,501 | -€266 | -15.0% |
| Non-recurring operating charges | 66A | - | €60 | +€60 | |
| Gross operating margin | 9900 | €168,501 | €168,355 | -€146 | -0.1% |
| Operating profit (loss) | 9901 | €10,772 | €8,287 | -€2,485 | -23.1% |
| Financial charges | 65/66B | €3,026 | €3,302 | +€276 | +9.1% |
| Recurring financial charges | 65 | €2,726 | €3,164 | +€438 | +16.1% |
| Non-recurring financial charges | 66B | €300 | €138 | -€162 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €7,746 | €4,985 | -€2,761 | -35.6% |
| Income taxes | 67/77 | €1,266 | €3,873 | +€2,608 | +206% |
| Profit (loss) for the period | 9904 | €6,480 | €1,111 | -€5,369 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,480 | €1,111 | -€5,369 | -82.9% |
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 27 October 2026 via checked.be.