F.P. CONSTRUCTION: 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.P. CONSTRUCTION
Largest movements
- Tangible fixed assets -€8,347
down €8,347 (-34.2%), from €24,390 to €16,042
of which Furniture and vehicles: -€8,347
- Cash -€8,007
down €8,007 (-65.9%), from €12,145 to €4,137
mainly Net result for the year (-€12,323) and Debts after one year (-€7,988)
- Receivables within one year -€4,945
down €4,945 (-32.9%), from €15,011 to €10,066
of which Trade receivables: -€4,366
- Deferred charges and accrued income -€947
down €947 (-52.2%), from €1,816 to €869
- Profit (loss) carried forward -€12,323
down €12,323 (-23.3%), from -€52,894 to -€65,217
- Debts after one year -€7,988
down €7,988 (-100%), from €7,988 to €0
- Other debts +€5,233
up €5,233 (+9.5%), from €54,992 to €60,225
- Trade debts -€5,000
down €5,000 (-36.0%), from €13,886 to €8,885
- Current portion of long-term debt -€2,589
down €2,589 (-24.5%), from €10,578 to €7,988
- Gross operating margin -€11,653
down €11,653, from €10,977 to -€676
- Financial charges +€830
up €830 (+77.6%), from €1,070 to €1,900
- Taxes -€377
down €377 (-56.5%), from €667 to €290
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,810 | €31,563 | -€22,247 | -41.3% |
| Fixed assets | 21/28 | €24,838 | €16,491 | -€8,347 | -33.6% |
| Tangible fixed assets | 22/27 | €24,390 | €16,042 | -€8,347 | -34.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €24,390 | €16,042 | -€8,347 | -34.2% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €449 | €449 | = | 0.0% |
| Current assets | 29/58 | €28,972 | €15,072 | -€13,900 | -48.0% |
| Amounts receivable within one year | 40/41 | €15,011 | €10,066 | -€4,945 | -32.9% |
| Trade receivables | 40 | €13,768 | €9,402 | -€4,366 | -31.7% |
| Other amounts receivable | 41 | €1,243 | €664 | -€580 | -46.6% |
| Cash at bank and in hand | 54/58 | €12,145 | €4,137 | -€8,007 | -65.9% |
| Deferred charges and accrued income | 490/1 | €1,816 | €869 | -€947 | -52.2% |
| Total equity and liabilities | 10/49 | €53,810 | €31,563 | -€22,247 | -41.3% |
| Equity | 10/15 | -€34,302 | -€46,625 | -€12,323 | -35.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,592 | +€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Profit (loss) carried forward | 14 | -€52,894 | -€65,217 | -€12,323 | -23.3% |
| Amounts payable | 17/49 | €88,111 | €78,188 | -€9,923 | -11.3% |
| Amounts payable after more than one year | 17 | €7,988 | €0 | -€7,988 | -100% |
| Financial debts | 170/4 | €7,988 | €0 | -€7,988 | -100% |
| Amounts payable within one year | 42/48 | €80,123 | €78,188 | -€1,935 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €10,578 | €7,988 | -€2,589 | -24.5% |
| Trade debts | 44 | €13,886 | €8,885 | -€5,000 | -36.0% |
| Suppliers | 440/4 | €13,886 | €8,885 | -€5,000 | -36.0% |
| Taxes, remuneration and social security | 45 | €667 | €1,089 | +€422 | +63.2% |
| Taxes | 450/3 | €667 | €1,089 | +€422 | +63.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €54,992 | €60,225 | +€5,233 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,347 | €8,347 | = | 0.0% |
| Other operating charges | 640/8 | €1,078 | €1,111 | +€33 | +3.0% |
| Gross operating margin | 9900 | €10,977 | -€676 | -€11,653 | |
| Operating profit (loss) | 9901 | €1,552 | -€10,134 | -€11,686 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €1,070 | €1,900 | +€830 | +77.6% |
| Recurring financial charges | 65 | €1,070 | €1,900 | +€830 | +77.6% |
| Profit (loss) for the period before taxes | 9903 | €482 | -€12,033 | -€12,515 | |
| Income taxes | 67/77 | €667 | €290 | -€377 | -56.5% |
| Profit (loss) for the period | 9904 | -€185 | -€12,323 | -€12,138 | -6,556% |
| Profit (loss) for the period to be appropriated | 9905 | -€185 | -€12,323 | -€12,138 | -6,556% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.