F&C Promotions: 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 Promotions
Largest movements
- Cash -€11,345
down €11,345 (-98.6%), from €11,512 to €166
mainly Net result for the year (-€18,588) and Receivables within one year (-€3,578)
- Tangible fixed assets -€5,935
down €5,935 (-46.9%), from €12,646 to €6,711
of which Leasing and similar rights: -€4,266
- Receivables within one year +€3,578
up €3,578 (+14.7%), from €24,385 to €27,963
of which Other amounts receivable: +€4,060
- Stocks and contracts -€3,196
down €3,196 (-20.2%), from €15,836 to €12,639
- Profit (loss) carried forward -€18,588
down €18,588 (-81.5%), from -€22,807 to -€41,395
- Tax, wage and social debts +€1,177
up €1,177 (+72.7%), from €1,619 to €2,796
of which Remuneration and social security: +€1,329
- Staff costs -€5,151
down €5,151 (-100%), from €5,151 to €0
- Gross operating margin -€3,447
down €3,447 (-42.6%), from -€8,086 to -€11,533
- Depreciation -€2,198
down €2,198 (-27.0%), from €8,133 to €5,935
- Other operating charges -€1,088
down €1,088 (-67.0%), from €1,623 to €535
- Taxes -€151
down €151 (-21.6%), from €700 to €549
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 | €64,885 | €47,732 | -€17,153 | -26.4% |
| Fixed assets | 21/28 | €12,646 | €6,711 | -€5,935 | -46.9% |
| Tangible fixed assets | 22/27 | €12,646 | €6,711 | -€5,935 | -46.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,098 | €1,429 | -€1,669 | -53.9% |
| Leasing and similar rights | 25 | €9,548 | €5,282 | -€4,266 | -44.7% |
| Current assets | 29/58 | €52,239 | €41,021 | -€11,218 | -21.5% |
| Stocks and contracts in progress | 3 | €15,836 | €12,639 | -€3,196 | -20.2% |
| Stocks | 30/36 | €15,836 | €12,639 | -€3,196 | -20.2% |
| Amounts receivable within one year | 40/41 | €24,385 | €27,963 | +€3,578 | +14.7% |
| Trade receivables | 40 | €21,311 | €20,829 | -€482 | -2.3% |
| Other amounts receivable | 41 | €3,074 | €7,134 | +€4,060 | +132% |
| Cash at bank and in hand | 54/58 | €11,512 | €166 | -€11,345 | -98.6% |
| Deferred charges and accrued income | 490/1 | €507 | €252 | -€255 | -50.3% |
| Total equity and liabilities | 10/49 | €64,885 | €47,732 | -€17,153 | -26.4% |
| Equity | 10/15 | €62,653 | €44,065 | -€18,588 | -29.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,860 | €66,860 | = | 0.0% |
| Distributable reserves | 133 | €66,860 | €66,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,807 | -€41,395 | -€18,588 | -81.5% |
| Amounts payable | 17/49 | €2,232 | €3,667 | +€1,434 | +64.3% |
| Amounts payable within one year | 42/48 | €1,669 | €3,315 | +€1,647 | +98.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €50 | €519 | +€469 | +947% |
| Suppliers | 440/4 | €50 | €519 | +€469 | +947% |
| Taxes, remuneration and social security | 45 | €1,619 | €2,796 | +€1,177 | +72.7% |
| Taxes | 450/3 | €1,619 | €1,467 | -€152 | -9.4% |
| Remuneration and social security | 454/9 | €0 | €1,329 | +€1,329 | |
| Accrued charges and deferred income | 492/3 | €564 | €352 | -€212 | -37.6% |
| Remuneration, social security and pensions | 62 | €5,151 | €0 | -€5,151 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,133 | €5,935 | -€2,198 | -27.0% |
| Other operating charges | 640/8 | €1,623 | €535 | -€1,088 | -67.0% |
| Gross operating margin | 9900 | -€8,086 | -€11,533 | -€3,447 | -42.6% |
| Operating profit (loss) | 9901 | -€22,993 | -€18,003 | +€4,990 | +21.7% |
| Financial income | 75/76B | €35 | €108 | +€74 | +213% |
| Recurring financial income | 75 | €35 | €108 | +€74 | +213% |
| Financial charges | 65/66B | €271 | €144 | -€127 | -46.9% |
| Recurring financial charges | 65 | €271 | €144 | -€127 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,230 | -€18,039 | +€5,190 | +22.3% |
| Income taxes | 67/77 | €700 | €549 | -€151 | -21.6% |
| Profit (loss) for the period | 9904 | -€23,929 | -€18,588 | +€5,342 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,929 | -€18,588 | +€5,342 | +22.3% |
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 31 October 2026 via checked.be.