F.C.P.: 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.P.
Largest movements
- Receivables within one year +€496,560
up €496,560 (+73.9%), from €672,234 to €1.2m
of which Trade receivables: +€511,909
- Cash +€184,911
up €184,911 (+217%), from €85,352 to €270,264
mainly Trade debts (+€759,053) and Depreciation (+€445,453)
- Tangible fixed assets +€149,857
up €149,857 (+4.6%), from €3.3m to €3.4m
of which Furniture and vehicles: +€342,430
- Trade debts +€759,053
up €759,053 (+1,266%), from €59,973 to €819,026
- Profit (loss) carried forward +€156,903
up €156,903 (+15.5%), from €1.0m to €1.2m
- Debts after one year -€57,266
down €57,266 (-4.2%), from €1.4m to €1.3m
- Gross operating margin +€236,841
up €236,841 (+51.2%), from €462,524 to €699,365
- Depreciation +€59,722
up €59,722 (+15.5%), from €385,731 to €445,453
- Taxes +€30,267
up €30,267 (+9,864%), from €307 to €30,574
- Staff costs +€12,042
up €12,042 (+32.3%), from €37,270 to €49,311
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 | €4,050,053 | €4,878,878 | +€828,825 | +20.5% |
| Fixed assets | 21/28 | €3,281,639 | €3,429,996 | +€148,357 | +4.5% |
| Intangible fixed assets | 21 | €2,675 | €1,175 | -€1,500 | -56.1% |
| Tangible fixed assets | 22/27 | €3,278,913 | €3,428,770 | +€149,857 | +4.6% |
| Land and buildings | 22 | €2,057,180 | €1,914,530 | -€142,650 | -6.9% |
| Plant, machinery and equipment | 23 | €721,039 | €671,117 | -€49,922 | -6.9% |
| Furniture and vehicles | 24 | €500,694 | €843,124 | +€342,430 | +68.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €768,415 | €1,448,883 | +€680,468 | +88.6% |
| Amounts receivable within one year | 40/41 | €672,234 | €1,168,794 | +€496,560 | +73.9% |
| Trade receivables | 40 | €611,028 | €1,122,937 | +€511,909 | +83.8% |
| Other amounts receivable | 41 | €61,206 | €45,856 | -€15,350 | -25.1% |
| Cash at bank and in hand | 54/58 | €85,352 | €270,264 | +€184,911 | +217% |
| Deferred charges and accrued income | 490/1 | €10,828 | €9,825 | -€1,003 | -9.3% |
| Total equity and liabilities | 10/49 | €4,050,053 | €4,878,878 | +€828,825 | +20.5% |
| Equity | 10/15 | €1,257,313 | €1,397,095 | +€139,782 | +11.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,010,173 | €1,167,076 | +€156,903 | +15.5% |
| Investment grants | 15 | €214,140 | €197,019 | -€17,121 | -8.0% |
| Amounts payable | 17/49 | €2,792,741 | €3,481,784 | +€689,043 | +24.7% |
| Amounts payable after more than one year | 17 | €1,362,114 | €1,304,848 | -€57,266 | -4.2% |
| Financial debts | 170/4 | €1,362,114 | €1,304,848 | -€57,266 | -4.2% |
| Amounts payable within one year | 42/48 | €1,430,494 | €2,171,559 | +€741,065 | +51.8% |
| Current portion of amounts payable after more than one year | 42 | €475,814 | €429,266 | -€46,548 | -9.8% |
| Trade debts | 44 | €59,973 | €819,026 | +€759,053 | +1,266% |
| Suppliers | 440/4 | €59,973 | €819,026 | +€759,053 | +1,266% |
| Taxes, remuneration and social security | 45 | €5,654 | €37,342 | +€31,689 | +560% |
| Taxes | 450/3 | €514 | €30,573 | +€30,058 | +5,845% |
| Remuneration and social security | 454/9 | €5,140 | €6,770 | +€1,630 | +31.7% |
| Other amounts payable | 47/48 | €889,053 | €885,925 | -€3,128 | -0.4% |
| Accrued charges and deferred income | 492/3 | €133 | €5,377 | +€5,244 | +3,950% |
| Remuneration, social security and pensions | 62 | €37,270 | €49,311 | +€12,042 | +32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385,731 | €445,453 | +€59,722 | +15.5% |
| Other operating charges | 640/8 | €7,591 | €8,410 | +€819 | +10.8% |
| Gross operating margin | 9900 | €462,524 | €699,365 | +€236,841 | +51.2% |
| Operating profit (loss) | 9901 | €31,933 | €196,191 | +€164,258 | +514% |
| Financial income | 75/76B | €22,821 | €17,121 | -€5,701 | -25.0% |
| Recurring financial income | 75 | €22,821 | €17,121 | -€5,701 | -25.0% |
| Financial charges | 65/66B | €32,681 | €25,835 | -€6,846 | -20.9% |
| Recurring financial charges | 65 | €32,681 | €25,835 | -€6,846 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €22,073 | €187,477 | +€165,404 | +749% |
| Income taxes | 67/77 | €307 | €30,574 | +€30,267 | +9,864% |
| Profit (loss) for the period | 9904 | €21,766 | €156,903 | +€135,137 | +621% |
| Profit (loss) for the period to be appropriated | 9905 | €21,766 | €156,903 | +€135,137 | +621% |
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 15 October 2026 via checked.be.