F.C. Management & Co: 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. Management & Co
Largest movements
- Cash +€128,693
up €128,693 (+524%), from €24,564 to €153,257
mainly Net result for the year (+€111,789) and Trade debts (+€83,962)
- Receivables within one year -€77,474
down €77,474 (-23.9%), from €324,601 to €247,127
- Tangible fixed assets -€48,406
down €48,406 (-7.1%), from €677,563 to €629,157
of which Furniture and vehicles: -€28,008
- Trade debts +€83,962
up €83,962 (+178%), from €47,267 to €131,229
- Other debts -€66,706
down €66,706 (-44.7%), from €149,237 to €82,531
- Profit (loss) carried forward +€61,789
up €61,789 (+23.8%), from €260,080 to €321,869
- Debts after one year -€41,500
down €41,500 (-9.3%), from €447,868 to €406,368
- Current portion of long-term debt -€18,599
down €18,599 (-25.8%), from €72,011 to €53,412
- Gross operating margin -€67,830
down €67,830 (-24.3%), from €279,643 to €211,813
- Other operating charges -€64,603
down €64,603 (-91.3%), from €70,781 to €6,177
- Staff costs +€5,405
new in 2025: €5,405
- Taxes -€3,543
down €3,543 (-9.1%), from €38,952 to €35,410
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 | €1,056,290 | €1,054,560 | -€1,729 | -0.2% |
| Fixed assets | 21/28 | €692,743 | €644,337 | -€48,406 | -7.0% |
| Tangible fixed assets | 22/27 | €677,563 | €629,157 | -€48,406 | -7.1% |
| Land and buildings | 22 | €636,214 | €615,816 | -€20,398 | -3.2% |
| Furniture and vehicles | 24 | €41,349 | €13,341 | -€28,008 | -67.7% |
| Financial fixed assets | 28 | €15,180 | €15,180 | = | 0.0% |
| Current assets | 29/58 | €363,547 | €410,223 | +€46,676 | +12.8% |
| Amounts receivable within one year | 40/41 | €324,601 | €247,127 | -€77,474 | -23.9% |
| Trade receivables | 40 | €324,601 | €247,127 | -€77,474 | -23.9% |
| Cash at bank and in hand | 54/58 | €24,564 | €153,257 | +€128,693 | +524% |
| Deferred charges and accrued income | 490/1 | €14,382 | €9,839 | -€4,543 | -31.6% |
| Total equity and liabilities | 10/49 | €1,056,290 | €1,054,560 | -€1,729 | -0.2% |
| Equity | 10/15 | €278,680 | €340,469 | +€61,789 | +22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €260,080 | €321,869 | +€61,789 | +23.8% |
| Amounts payable | 17/49 | €777,610 | €714,092 | -€63,518 | -8.2% |
| Amounts payable after more than one year | 17 | €447,868 | €406,368 | -€41,500 | -9.3% |
| Financial debts | 170/4 | €447,868 | €406,368 | -€41,500 | -9.3% |
| Amounts payable within one year | 42/48 | €323,704 | €304,000 | -€19,704 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €72,011 | €53,412 | -€18,599 | -25.8% |
| Trade debts | 44 | €47,267 | €131,229 | +€83,962 | +178% |
| Suppliers | 440/4 | €47,267 | €131,229 | +€83,962 | +178% |
| Taxes, remuneration and social security | 45 | €55,189 | €36,828 | -€18,361 | -33.3% |
| Taxes | 450/3 | €55,189 | €36,828 | -€18,361 | -33.3% |
| Other amounts payable | 47/48 | €149,237 | €82,531 | -€66,706 | -44.7% |
| Accrued charges and deferred income | 492/3 | €6,038 | €3,724 | -€2,314 | -38.3% |
| Non-recurring operating income | 76A | - | €23,561 | +€23,561 | |
| Remuneration, social security and pensions | 62 | - | €5,405 | +€5,405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,698 | €32,698 | = | 0.0% |
| Other operating charges | 640/8 | €70,781 | €6,177 | -€64,603 | -91.3% |
| Gross operating margin | 9900 | €279,643 | €211,813 | -€67,830 | -24.3% |
| Operating profit (loss) | 9901 | €176,164 | €167,533 | -€8,632 | -4.9% |
| Financial income | 75/76B | €214 | - | -€214 | |
| Recurring financial income | 75 | €214 | - | -€214 | |
| Financial charges | 65/66B | €22,721 | €20,334 | -€2,386 | -10.5% |
| Recurring financial charges | 65 | €22,721 | €20,334 | -€2,386 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €153,658 | €147,199 | -€6,459 | -4.2% |
| Income taxes | 67/77 | €38,952 | €35,410 | -€3,543 | -9.1% |
| Profit (loss) for the period | 9904 | €114,706 | €111,789 | -€2,917 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €114,706 | €111,789 | -€2,917 | -2.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.