F.C. BUSINESS: 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.C. BUSINESS
Largest movements
- Receivables within one year -€8,865
down €8,865 (-70.9%), from €12,502 to €3,637
- Cash +€154
up €154 (+330%), from €47 to €201
mainly Receivables within one year (+€8,865) and Tax, wage and social debts (+€2,555)
- Profit (loss) carried forward -€11,266
down €11,266, from €6,725 to -€4,541
- Tax, wage and social debts +€2,555
up €2,555 (+66.8%), from €3,824 to €6,379
- Gross operating margin -€18,808
down €18,808, from €11,902 to -€6,906
- Taxes -€1,681
no longer reported in 2025 (was €1,681)
- Other operating charges +€848
up €848 (+24.4%), from €3,470 to €4,319
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 | €12,549 | €3,838 | -€8,711 | -69.4% |
| Current assets | 29/58 | €12,549 | €3,838 | -€8,711 | -69.4% |
| Amounts receivable within one year | 40/41 | €12,502 | €3,637 | -€8,865 | -70.9% |
| Other amounts receivable | 41 | €12,502 | €3,637 | -€8,865 | -70.9% |
| Cash at bank and in hand | 54/58 | €47 | €201 | +€154 | +330% |
| Total equity and liabilities | 10/49 | €12,549 | €3,838 | -€8,711 | -69.4% |
| Equity | 10/15 | €8,725 | -€2,541 | -€11,266 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,725 | -€4,541 | -€11,266 | |
| Amounts payable | 17/49 | €3,824 | €6,379 | +€2,555 | +66.8% |
| Amounts payable within one year | 42/48 | €3,824 | €6,379 | +€2,555 | +66.8% |
| Taxes, remuneration and social security | 45 | €3,824 | €6,379 | +€2,555 | +66.8% |
| Taxes | 450/3 | €3,824 | €6,379 | +€2,555 | +66.8% |
| Other operating charges | 640/8 | €3,470 | €4,319 | +€848 | +24.4% |
| Gross operating margin | 9900 | €11,902 | -€6,906 | -€18,808 | |
| Operating profit (loss) | 9901 | €8,432 | -€11,225 | -€19,656 | |
| Financial charges | 65/66B | €25 | €41 | +€16 | +63.3% |
| Recurring financial charges | 65 | €25 | €41 | +€16 | +63.3% |
| Profit (loss) for the period before taxes | 9903 | €8,406 | -€11,266 | -€19,672 | |
| Income taxes | 67/77 | €1,681 | - | -€1,681 | |
| Profit (loss) for the period | 9904 | €6,725 | -€11,266 | -€17,991 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,725 | -€11,266 | -€17,991 |
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 19 October 2026 via checked.be.