F.C. CONSTRUCT & RENOV: 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 & RENOV
Largest movements
- Receivables within one year -€103,492
down €103,492 (-74.1%), from €139,706 to €36,214
of which Other amounts receivable: -€104,371
- Tangible fixed assets -€12,198
no longer reported in 2024 (was €12,198)
- Trade debts -€54,469
down €54,469 (-98.2%), from €55,456 to €987
- Profit (loss) carried forward -€51,049
down €51,049 (-78.6%), from €64,948 to €13,899
- Tax, wage and social debts -€9,397
down €9,397 (-42.0%), from €22,365 to €12,968
- Debts after one year -€2,852
no longer reported in 2024 (was €2,852)
- Other debts +€2,852
new in 2024: €2,852
- Purchases and services -€165,159
no longer reported in 2024 (was €165,159)
- Turnover -€144,396
no longer reported in 2024 (was €144,396)
- Taxes -€32,762
no longer reported in 2024 (was €32,762)
- Other operating charges +€26,984
up €26,984 (+3967.0%), from €680 to €27,664
- Depreciation -€3,570
no longer reported in 2024 (was €3,570)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,167 | €44,252 | -€114,915 | -72.2% |
| Fixed assets | 21/28 | €12,198 | - | -€12,198 | |
| Tangible fixed assets | 22/27 | €12,198 | - | -€12,198 | |
| Leasing and similar rights | 25 | €12,198 | - | -€12,198 | |
| Current assets | 29/58 | €146,969 | €44,252 | -€102,717 | -69.9% |
| Amounts receivable within one year | 40/41 | €139,706 | €36,214 | -€103,492 | -74.1% |
| Trade receivables | 40 | €10,040 | €10,919 | +€879 | +8.8% |
| Other amounts receivable | 41 | €129,666 | €25,295 | -€104,371 | -80.5% |
| Cash at bank and in hand | 54/58 | €7,263 | €8,038 | +€775 | +10.7% |
| Total equity and liabilities | 10/49 | €159,167 | €44,252 | -€114,915 | -72.2% |
| Equity | 10/15 | €78,494 | €27,445 | -€51,049 | -65.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,146 | €1,146 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,146 | - | -€1,146 | |
| Reserves not available under the articles | 1311 | €1,146 | - | -€1,146 | |
| Distributable reserves | 133 | - | €1,146 | +€1,146 | |
| Profit (loss) carried forward | 14 | €64,948 | €13,899 | -€51,049 | -78.6% |
| Amounts payable | 17/49 | €80,673 | €16,807 | -€63,866 | -79.2% |
| Amounts payable after more than one year | 17 | €2,852 | - | -€2,852 | |
| Financial debts | 170/4 | €2,852 | - | -€2,852 | |
| Amounts payable within one year | 42/48 | €77,821 | €16,807 | -€61,015 | -78.4% |
| Trade debts | 44 | €55,456 | €987 | -€54,469 | -98.2% |
| Suppliers | 440/4 | €55,456 | €987 | -€54,469 | -98.2% |
| Taxes, remuneration and social security | 45 | €22,365 | €12,968 | -€9,397 | -42.0% |
| Taxes | 450/3 | €22,365 | €12,968 | -€9,397 | -42.0% |
| Other amounts payable | 47/48 | - | €2,852 | +€2,852 | |
| Turnover | 70 | €144,396 | - | -€144,396 | |
| Goods, raw materials, services and sundry goods | 60/61 | €165,159 | - | -€165,159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,570 | - | -€3,570 | |
| Other operating charges | 640/8 | €680 | €27,664 | +€26,984 | +3967.0% |
| Gross operating margin | 9900 | -€20,763 | -€23,380 | -€2,617 | -12.6% |
| Operating profit (loss) | 9901 | -€25,013 | -€51,044 | -€26,031 | -104.1% |
| Financial income | 75/76B | €183 | - | -€183 | |
| Recurring financial income | 75 | €183 | - | -€183 | |
| Financial charges | 65/66B | €998 | €5 | -€992 | -99.5% |
| Recurring financial charges | 65 | €998 | €5 | -€992 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | -€25,827 | -€51,049 | -€25,222 | -97.7% |
| Income taxes | 67/77 | €32,762 | - | -€32,762 | |
| Profit (loss) for the period | 9904 | -€58,590 | -€51,049 | +€7,541 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,590 | -€51,049 | +€7,541 | +12.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.