F&C CONSTRUCT: 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&C CONSTRUCT
Largest movements
- Receivables within one year +€21,196
up €21,196, from €0 to €21,196
- Tangible fixed assets -€18,138
down €18,138 (-3.2%), from €568,470 to €550,332
- Other debts +€64,001
up €64,001 (+7.9%), from €810,881 to €874,882
- Debts after one year -€61,779
down €61,779 (-14.1%), from €436,675 to €374,896
- Profit (loss) carried forward +€21,478
up €21,478 (+7.4%), from -€290,780 to -€269,302
- Accrued charges and deferred income -€16,042
down €16,042 (-76.2%), from €21,042 to €5,000
- Gross operating margin -€42,555
down €42,555 (-42.1%), from €101,124 to €58,569
- Financial charges -€8,367
down €8,367 (-39.9%), from €20,955 to €12,588
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 | €1,205,137 | €1,208,593 | +€3,456 | +0.3% |
| Fixed assets | 21/28 | €568,470 | €550,332 | -€18,138 | -3.2% |
| Tangible fixed assets | 22/27 | €568,470 | €550,332 | -€18,138 | -3.2% |
| Other tangible fixed assets | 26 | €568,470 | €550,332 | -€18,138 | -3.2% |
| Current assets | 29/58 | €636,668 | €658,261 | +€21,594 | +3.4% |
| Stocks and contracts in progress | 3 | €517,169 | €517,169 | = | 0.0% |
| Stocks | 30/36 | €517,169 | €517,169 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €21,196 | +€21,196 | |
| Other amounts receivable | 41 | €0 | €21,196 | +€21,196 | |
| Cash at bank and in hand | 54/58 | €119,062 | €118,712 | -€349 | -0.3% |
| Deferred charges and accrued income | 490/1 | €437 | €1,184 | +€747 | +170.9% |
| Total equity and liabilities | 10/49 | €1,205,137 | €1,208,593 | +€3,456 | +0.3% |
| Equity | 10/15 | -€181,580 | -€160,102 | +€21,478 | +11.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €47,200 | €47,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €41,000 | €41,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€290,780 | -€269,302 | +€21,478 | +7.4% |
| Amounts payable | 17/49 | €1,386,718 | €1,368,695 | -€18,022 | -1.3% |
| Amounts payable after more than one year | 17 | €436,675 | €374,896 | -€61,779 | -14.1% |
| Financial debts | 170/4 | €436,675 | €374,896 | -€61,779 | -14.1% |
| Amounts payable within one year | 42/48 | €929,001 | €988,800 | +€59,798 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €60,491 | €61,779 | +€1,288 | +2.1% |
| Trade debts | 44 | €29,472 | €23,981 | -€5,491 | -18.6% |
| Suppliers | 440/4 | €29,472 | €23,981 | -€5,491 | -18.6% |
| Taxes, remuneration and social security | 45 | €28,158 | €28,158 | = | 0.0% |
| Taxes | 450/3 | €28,158 | €28,158 | = | 0.0% |
| Other amounts payable | 47/48 | €810,881 | €874,882 | +€64,001 | +7.9% |
| Accrued charges and deferred income | 492/3 | €21,042 | €5,000 | -€16,042 | -76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,138 | €18,138 | -€0 | 0.0% |
| Other operating charges | 640/8 | €6,636 | €6,364 | -€272 | -4.1% |
| Gross operating margin | 9900 | €101,124 | €58,569 | -€42,555 | -42.1% |
| Operating profit (loss) | 9901 | €76,350 | €34,066 | -€42,284 | -55.4% |
| Financial charges | 65/66B | €20,955 | €12,588 | -€8,367 | -39.9% |
| Recurring financial charges | 65 | €20,955 | €12,588 | -€8,367 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €55,395 | €21,478 | -€33,917 | -61.2% |
| Profit (loss) for the period | 9904 | €55,395 | €21,478 | -€33,917 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,395 | €21,478 | -€33,917 | -61.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.