F.M.C.CONSTRUCT: 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.M.C.CONSTRUCT
Largest movements
- Cash -€1,359
down €1,359 (-16.4%), from €8,305 to €6,946
mainly Net result for the year (-€13,826) and Investment in fixed assets (net) (-€3,790)
- Receivables within one year +€1,039
up €1,039 (+4.9%), from €21,173 to €22,212
of which Other amounts receivable: +€4,491
- Tangible fixed assets +€1,035
up €1,035 (+49.3%), from €2,101 to €3,136
of which Other tangible fixed assets: +€2,527
- Profit (loss) carried forward -€13,826
down €13,826 (-19.0%), from -€72,731 to -€86,557
- Current portion of long-term debt +€11,151
up €11,151 (+545.4%), from €2,045 to €13,196
- Trade debts +€6,225
new in 2025: €6,225
- Tax, wage and social debts -€2,808
down €2,808 (-61.7%), from €4,554 to €1,746
- Other operating charges +€5,720
up €5,720 (+792.6%), from €722 to €6,441
- Financial charges +€2,801
up €2,801 (+188.9%), from €1,483 to €4,284
- Gross operating margin -€2,788
down €2,788 (-65.7%), from €4,245 to €1,457
- Depreciation +€1,263
up €1,263 (+84.7%), from €1,491 to €2,755
- Taxes +€189
up €189 (+8.1%), from €2,348 to €2,537
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 | €58,313 | €58,605 | +€292 | +0.5% |
| Fixed assets | 21/28 | €2,101 | €3,136 | +€1,035 | +49.3% |
| Tangible fixed assets | 22/27 | €2,101 | €3,136 | +€1,035 | +49.3% |
| Furniture and vehicles | 24 | €2,101 | €609 | -€1,492 | -71.0% |
| Other tangible fixed assets | 26 | - | €2,527 | +€2,527 | |
| Current assets | 29/58 | €56,212 | €55,470 | -€743 | -1.3% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Trade receivables | 290 | €25,000 | - | -€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €21,173 | €22,212 | +€1,039 | +4.9% |
| Trade receivables | 40 | €19,538 | €16,087 | -€3,451 | -17.7% |
| Other amounts receivable | 41 | €1,635 | €6,125 | +€4,491 | +274.7% |
| Cash at bank and in hand | 54/58 | €8,305 | €6,946 | -€1,359 | -16.4% |
| Deferred charges and accrued income | 490/1 | €1,734 | €1,312 | -€423 | -24.4% |
| Total equity and liabilities | 10/49 | €58,313 | €58,605 | +€292 | +0.5% |
| Equity | 10/15 | €36,871 | €23,045 | -€13,826 | -37.5% |
| Contributions | 10/11 | €13,650 | €13,650 | = | 0.0% |
| Reserves | 13 | €95,952 | €95,952 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €94,092 | €95,952 | +€1,860 | +2.0% |
| Profit (loss) carried forward | 14 | -€72,731 | -€86,557 | -€13,826 | -19.0% |
| Amounts payable | 17/49 | €21,442 | €35,560 | +€14,118 | +65.8% |
| Amounts payable within one year | 42/48 | €21,442 | €35,560 | +€14,118 | +65.8% |
| Current portion of amounts payable after more than one year | 42 | €2,045 | €13,196 | +€11,151 | +545.4% |
| Trade debts | 44 | - | €6,225 | +€6,225 | |
| Suppliers | 440/4 | - | €6,225 | +€6,225 | |
| Taxes, remuneration and social security | 45 | €4,554 | €1,746 | -€2,808 | -61.7% |
| Taxes | 450/3 | €4,554 | €1,746 | -€2,808 | -61.7% |
| Other amounts payable | 47/48 | €14,844 | €14,394 | -€450 | -3.0% |
| Non-recurring operating income | 76A | €5,500 | - | -€5,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,491 | €2,755 | +€1,263 | +84.7% |
| Other operating charges | 640/8 | €722 | €6,441 | +€5,720 | +792.6% |
| Gross operating margin | 9900 | €4,245 | €1,457 | -€2,788 | -65.7% |
| Operating profit (loss) | 9901 | €2,032 | -€7,739 | -€9,771 | |
| Financial income | 75/76B | €709 | €734 | +€24 | +3.4% |
| Recurring financial income | 75 | €709 | €734 | +€24 | +3.4% |
| Financial charges | 65/66B | €1,483 | €4,284 | +€2,801 | +188.9% |
| Recurring financial charges | 65 | €1,483 | €4,284 | +€2,801 | +188.9% |
| Profit (loss) for the period before taxes | 9903 | €1,258 | -€11,289 | -€12,548 | |
| Income taxes | 67/77 | €2,348 | €2,537 | +€189 | +8.1% |
| Profit (loss) for the period | 9904 | -€1,089 | -€13,826 | -€12,737 | -1169.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,089 | -€13,826 | -€12,737 | -1169.4% |
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 4 October 2026 via checked.be.