F.C.N.: 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.N.
Largest movements
- Cash -€58
down €58 (-84.2%), from €69 to €11
mainly Net result for the year (-€3,895)
- Profit (loss) carried forward -€3,895
down €3,895 (-5.9%), from -€66,398 to -€70,293
- Tax, wage and social debts +€2,500
up €2,500 (+396.9%), from €630 to €3,130
of which Taxes: +€2,500
- Trade debts +€796
up €796 (+26.3%), from €3,025 to €3,821
- Other debts +€540
up €540 (+1.2%), from €43,442 to €43,982
- Financial charges -€1,856
down €1,856 (-93.9%), from €1,977 to €121
- Other operating charges +€413
up €413 (+12.3%), from €3,361 to €3,774
- Taxes -€258
down €258 (-100.0%), from €258 to €0
- Gross operating margin +€200
no longer reported in 2025 (was -€200)
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 | €1,159 | €1,101 | -€58 | -5.0% |
| Current assets | 29/58 | €1,159 | €1,101 | -€58 | -5.0% |
| Amounts receivable within one year | 40/41 | €1,090 | €1,090 | = | 0.0% |
| Trade receivables | 40 | €1,090 | €1,090 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69 | €11 | -€58 | -84.2% |
| Total equity and liabilities | 10/49 | €1,159 | €1,101 | -€58 | -5.0% |
| Equity | 10/15 | -€45,938 | -€49,833 | -€3,895 | -8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,398 | -€70,293 | -€3,895 | -5.9% |
| Amounts payable | 17/49 | €47,097 | €50,934 | +€3,836 | +8.1% |
| Amounts payable within one year | 42/48 | €47,097 | €50,934 | +€3,836 | +8.1% |
| Trade debts | 44 | €3,025 | €3,821 | +€796 | +26.3% |
| Suppliers | 440/4 | €3,025 | €3,821 | +€796 | +26.3% |
| Taxes, remuneration and social security | 45 | €630 | €3,130 | +€2,500 | +396.9% |
| Taxes | 450/3 | - | €2,500 | +€2,500 | |
| Remuneration and social security | 454/9 | €630 | €630 | = | 0.0% |
| Other amounts payable | 47/48 | €43,442 | €43,982 | +€540 | +1.2% |
| Other operating charges | 640/8 | €3,361 | €3,774 | +€413 | +12.3% |
| Gross operating margin | 9900 | -€200 | - | +€200 | |
| Operating profit (loss) | 9901 | -€3,561 | -€3,774 | -€213 | -6.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,977 | €121 | -€1,856 | -93.9% |
| Recurring financial charges | 65 | €1,977 | €121 | -€1,856 | -93.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,538 | -€3,895 | +€1,643 | +29.7% |
| Income taxes | 67/77 | €258 | €0 | -€258 | -100.0% |
| Profit (loss) for the period | 9904 | -€5,796 | -€3,895 | +€1,902 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,796 | -€3,895 | +€1,902 | +32.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.