F.C.P.: 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.P.
Largest movements
- Receivables within one year +€14,820
up €14,820 (+91.0%), from €16,285 to €31,104
- Stocks and contracts +€4,050
up €4,050 (+101.3%), from €4,000 to €8,050
- Tangible fixed assets -€2,663
down €2,663 (-30.6%), from €8,704 to €6,040
of which Furniture and vehicles: -€2,517
- Other debts +€25,131
up €25,131 (+22.7%), from €110,712 to €135,843
- Profit (loss) carried forward -€16,807
down €16,807 (-17.9%), from -€94,126 to -€110,933
- Trade debts +€4,758
up €4,758, from €0 to €4,758
- Tax, wage and social debts +€3,554
up €3,554 (+125.5%), from €2,832 to €6,386
- Gross operating margin -€7,283
down €7,283 (-1302.7%), from -€559 to -€7,842
- Other operating charges +€2,788
up €2,788 (+190.3%), from €1,465 to €4,253
- Financial income -€871
down €871 (-100.0%), from €871 to €0
of which Non-recurring financial income: -€871
- Financial charges -€337
down €337 (-19.9%), from €1,697 to €1,359
- Depreciation +€269
up €269 (+11.2%), from €2,394 to €2,663
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 | €31,453 | €48,089 | +€16,636 | +52.9% |
| Fixed assets | 21/28 | €8,704 | €6,040 | -€2,663 | -30.6% |
| Tangible fixed assets | 22/27 | €8,704 | €6,040 | -€2,663 | -30.6% |
| Plant, machinery and equipment | 23 | €279 | €132 | -€147 | -52.6% |
| Furniture and vehicles | 24 | €8,425 | €5,908 | -€2,517 | -29.9% |
| Current assets | 29/58 | €22,749 | €42,049 | +€19,299 | +84.8% |
| Stocks and contracts in progress | 3 | €4,000 | €8,050 | +€4,050 | +101.3% |
| Stocks | 30/36 | €4,000 | €8,050 | +€4,050 | +101.3% |
| Amounts receivable within one year | 40/41 | €16,285 | €31,104 | +€14,820 | +91.0% |
| Trade receivables | 40 | €16,285 | €31,104 | +€14,820 | +91.0% |
| Cash at bank and in hand | 54/58 | €2,465 | €2,895 | +€430 | +17.4% |
| Total equity and liabilities | 10/49 | €31,453 | €48,089 | +€16,636 | +52.9% |
| Equity | 10/15 | -€83,591 | -€100,398 | -€16,807 | -20.1% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,126 | -€110,933 | -€16,807 | -17.9% |
| Amounts payable | 17/49 | €115,044 | €148,487 | +€33,443 | +29.1% |
| Amounts payable within one year | 42/48 | €113,544 | €146,987 | +€33,443 | +29.5% |
| Trade debts | 44 | €0 | €4,758 | +€4,758 | |
| Suppliers | 440/4 | €0 | €4,758 | +€4,758 | |
| Taxes, remuneration and social security | 45 | €2,832 | €6,386 | +€3,554 | +125.5% |
| Taxes | 450/3 | €2,832 | €6,386 | +€3,554 | +125.5% |
| Other amounts payable | 47/48 | €110,712 | €135,843 | +€25,131 | +22.7% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,394 | €2,663 | +€269 | +11.2% |
| Other operating charges | 640/8 | €1,465 | €4,253 | +€2,788 | +190.3% |
| Gross operating margin | 9900 | -€559 | -€7,842 | -€7,283 | -1302.7% |
| Operating profit (loss) | 9901 | -€4,419 | -€14,758 | -€10,340 | -234.0% |
| Financial income | 75/76B | €871 | €0 | -€871 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Non-recurring financial income | 76B | €871 | €0 | -€871 | -100.0% |
| Financial charges | 65/66B | €1,697 | €1,359 | -€337 | -19.9% |
| Recurring financial charges | 65 | €1,697 | €1,359 | -€337 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,244 | -€16,118 | -€10,873 | -207.3% |
| Income taxes | 67/77 | €542 | €690 | +€148 | +27.3% |
| Profit (loss) for the period | 9904 | -€5,786 | -€16,807 | -€11,021 | -190.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,786 | -€16,807 | -€11,021 | -190.5% |
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 8 October 2026 via checked.be.