F&C DESIGN: 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 DESIGN
Largest movements
- Receivables within one year -€21,995
down €21,995 (-73.6%), from €29,870 to €7,875
of which Trade receivables: -€27,826
- Tangible fixed assets -€10,008
down €10,008 (-24.3%), from €41,168 to €31,160
of which Other tangible fixed assets: -€8,398
- Cash -€5,514
down €5,514 (-54.9%), from €10,038 to €4,524
mainly Tax, wage and social debts (-€16,771) and Net result for the year (-€12,194)
- Tax, wage and social debts -€16,771
no longer reported in 2025 (was €16,771)
- Profit (loss) carried forward -€12,194
down €12,194 (-97.6%), from €12,490 to €297
- Other debts -€5,050
down €5,050 (-82.5%), from €6,120 to €1,070
- Debts after one year -€2,894
down €2,894 (-51.2%), from €5,648 to €2,754
- Gross operating margin -€44,423
down €44,423 (-90.4%), from €49,137 to €4,714
- Taxes -€11,645
no longer reported in 2025 (was €11,645)
- Depreciation +€3,645
up €3,645 (+29.9%), from €12,188 to €15,834
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 | €92,011 | €54,615 | -€37,396 | -40.6% |
| Fixed assets | 21/28 | €41,968 | €31,960 | -€10,008 | -23.8% |
| Tangible fixed assets | 22/27 | €41,168 | €31,160 | -€10,008 | -24.3% |
| Furniture and vehicles | 24 | €13,079 | €11,469 | -€1,610 | -12.3% |
| Other tangible fixed assets | 26 | €28,089 | €19,691 | -€8,398 | -29.9% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €50,043 | €22,655 | -€27,388 | -54.7% |
| Amounts receivable within one year | 40/41 | €29,870 | €7,875 | -€21,995 | -73.6% |
| Trade receivables | 40 | €29,489 | €1,662 | -€27,826 | -94.4% |
| Other amounts receivable | 41 | €382 | €6,213 | +€5,831 | +1528.1% |
| Current investments | 50/53 | €10,037 | €10,037 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,038 | €4,524 | -€5,514 | -54.9% |
| Deferred charges and accrued income | 490/1 | €98 | €219 | +€122 | +124.4% |
| Total equity and liabilities | 10/49 | €92,011 | €54,615 | -€37,396 | -40.6% |
| Equity | 10/15 | €60,090 | €47,897 | -€12,194 | -20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,000 | €29,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €28,500 | €28,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,490 | €297 | -€12,194 | -97.6% |
| Amounts payable | 17/49 | €31,920 | €6,718 | -€25,202 | -79.0% |
| Amounts payable after more than one year | 17 | €5,648 | €2,754 | -€2,894 | -51.2% |
| Financial debts | 170/4 | €5,648 | €2,754 | -€2,894 | -51.2% |
| Amounts payable within one year | 42/48 | €25,672 | €3,964 | -€21,708 | -84.6% |
| Current portion of amounts payable after more than one year | 42 | €2,782 | €2,894 | +€112 | +4.0% |
| Taxes, remuneration and social security | 45 | €16,771 | - | -€16,771 | |
| Taxes | 450/3 | €16,771 | - | -€16,771 | |
| Other amounts payable | 47/48 | €6,120 | €1,070 | -€5,050 | -82.5% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,188 | €15,834 | +€3,645 | +29.9% |
| Other operating charges | 640/8 | €887 | €400 | -€488 | -55.0% |
| Gross operating margin | 9900 | €49,137 | €4,714 | -€44,423 | -90.4% |
| Operating profit (loss) | 9901 | €36,061 | -€11,519 | -€47,580 | |
| Financial income | 75/76B | - | €78 | +€78 | |
| Recurring financial income | 75 | - | €78 | +€78 | |
| Financial charges | 65/66B | €372 | €752 | +€380 | +102.1% |
| Recurring financial charges | 65 | €372 | €752 | +€380 | +102.1% |
| Profit (loss) for the period before taxes | 9903 | €35,689 | -€12,194 | -€47,883 | |
| Income taxes | 67/77 | €11,645 | - | -€11,645 | |
| Profit (loss) for the period | 9904 | €24,044 | -€12,194 | -€36,238 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,044 | -€12,194 | -€36,238 |
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 9 October 2026 via checked.be.