F.C.S. Informatique: 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.S. Informatique
Largest movements
- Tangible fixed assets -€13,391
down €13,391 (-25.5%), from €52,512 to €39,121
of which Furniture and vehicles: -€12,908
- Cash -€3,543
down €3,543 (-14.8%), from €23,984 to €20,441
mainly Net result for the year (-€10,543) and Receivables within one year (-€2,981)
- Receivables within one year +€2,981
up €2,981 (+58.7%), from €5,080 to €8,061
of which Trade receivables: +€1,748
- Profit (loss) carried forward -€10,543
down €10,543 (-13.4%), from €78,490 to €67,947
- Trade debts -€2,319
no longer reported in 2025 (was €2,319)
- Taxes -€23,936
down €23,936 (-90.7%), from €26,398 to €2,462
- Turnover -€15,150
down €15,150 (-14.6%), from €104,106 to €88,956
- Purchases and services -€14,583
down €14,583 (-21.4%), from €68,078 to €53,495
- Financial income -€11,295
no longer reported in 2025 (was €11,295)
of which Financial income: -€11,295
- Staff costs +€5,321
up €5,321 (+21.6%), from €24,679 to €30,000
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 | €87,414 | €74,147 | -€13,267 | -15.2% |
| Fixed assets | 21/28 | €52,512 | €39,121 | -€13,391 | -25.5% |
| Tangible fixed assets | 22/27 | €52,512 | €39,121 | -€13,391 | -25.5% |
| Plant, machinery and equipment | 23 | €1,261 | €778 | -€483 | -38.3% |
| Furniture and vehicles | 24 | €51,251 | €38,343 | -€12,908 | -25.2% |
| Current assets | 29/58 | €34,902 | €35,026 | +€124 | +0.4% |
| Stocks and contracts in progress | 3 | €5,838 | €6,524 | +€686 | +11.8% |
| Stocks | 30/36 | €5,838 | €6,524 | +€686 | +11.8% |
| Amounts receivable within one year | 40/41 | €5,080 | €8,061 | +€2,981 | +58.7% |
| Trade receivables | 40 | €4,868 | €6,616 | +€1,748 | +35.9% |
| Other amounts receivable | 41 | €212 | €1,445 | +€1,233 | +582% |
| Cash at bank and in hand | 54/58 | €23,984 | €20,441 | -€3,543 | -14.8% |
| Total equity and liabilities | 10/49 | €87,414 | €74,147 | -€13,267 | -15.2% |
| Equity | 10/15 | €84,690 | €74,147 | -€10,543 | -12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,490 | €67,947 | -€10,543 | -13.4% |
| Amounts payable | 17/49 | €2,724 | - | -€2,724 | |
| Amounts payable within one year | 42/48 | €2,724 | - | -€2,724 | |
| Trade debts | 44 | €2,319 | - | -€2,319 | |
| Suppliers | 440/4 | €2,319 | - | -€2,319 | |
| Taxes, remuneration and social security | 45 | €405 | - | -€405 | |
| Taxes | 450/3 | €405 | - | -€405 | |
| Turnover | 70 | €104,106 | €88,956 | -€15,150 | -14.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,078 | €53,495 | -€14,583 | -21.4% |
| Remuneration, social security and pensions | 62 | €24,679 | €30,000 | +€5,321 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,299 | €13,391 | +€92 | +0.7% |
| Gross operating margin | 9900 | €36,028 | €35,461 | -€567 | -1.6% |
| Operating profit (loss) | 9901 | -€1,950 | -€7,930 | -€5,980 | -307% |
| Financial income | 75/76B | €11,295 | - | -€11,295 | |
| Recurring financial income | 75 | €11,295 | - | -€11,295 | |
| Non-recurring financial income | 76B | €11,295 | - | -€11,295 | |
| Financial charges | 65/66B | €119 | €151 | +€32 | +26.9% |
| Recurring financial charges | 65 | €119 | €151 | +€32 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €9,226 | -€8,081 | -€17,307 | |
| Income taxes | 67/77 | €26,398 | €2,462 | -€23,936 | -90.7% |
| Profit (loss) for the period | 9904 | -€17,172 | -€10,543 | +€6,629 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,172 | -€10,543 | +€6,629 | +38.6% |
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 14 October 2026 via checked.be.