F.X. CONCEPT: 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.X. CONCEPT
Largest movements
- Tangible fixed assets -€6,541
down €6,541 (-32.5%), from €20,097 to €13,555
of which Furniture and vehicles: -€5,759
- Stocks and contracts -€3,808
down €3,808 (-26.3%), from €14,465 to €10,657
- Receivables within one year +€2,947
up €2,947 (+44.3%), from €6,648 to €9,595
of which Trade receivables: +€3,096
- Deferred charges and accrued income +€534
up €534 (+31.9%), from €1,675 to €2,209
- Current portion of long-term debt -€3,594
down €3,594 (-100%), from €3,594 to €0
- Trade debts -€3,416
down €3,416 (-61.0%), from €5,597 to €2,180
- Other debts +€3,201
up €3,201 (+34.6%), from €9,260 to €12,461
- Tax, wage and social debts -€2,570
down €2,570 (-36.4%), from €7,070 to €4,500
of which Remuneration and social security: -€2,500
- Gross operating margin +€20,548
up €20,548, from -€6,199 to €14,349
- Depreciation -€2,607
down €2,607 (-19.1%), from €13,649 to €11,041
- Financial charges +€2,139
up €2,139 (+703%), from €304 to €2,444
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 | €46,747 | €40,101 | -€6,645 | -14.2% |
| Fixed assets | 21/28 | €20,097 | €13,555 | -€6,541 | -32.5% |
| Tangible fixed assets | 22/27 | €20,097 | €13,555 | -€6,541 | -32.5% |
| Plant, machinery and equipment | 23 | €2,687 | €1,904 | -€782 | -29.1% |
| Furniture and vehicles | 24 | €17,410 | €11,651 | -€5,759 | -33.1% |
| Current assets | 29/58 | €26,650 | €26,546 | -€104 | -0.4% |
| Stocks and contracts in progress | 3 | €14,465 | €10,657 | -€3,808 | -26.3% |
| Stocks | 30/36 | €14,465 | €10,657 | -€3,808 | -26.3% |
| Amounts receivable within one year | 40/41 | €6,648 | €9,595 | +€2,947 | +44.3% |
| Trade receivables | 40 | €6,435 | €9,531 | +€3,096 | +48.1% |
| Other amounts receivable | 41 | €213 | €64 | -€149 | -69.9% |
| Cash at bank and in hand | 54/58 | €3,862 | €4,085 | +€223 | +5.8% |
| Deferred charges and accrued income | 490/1 | €1,675 | €2,209 | +€534 | +31.9% |
| Total equity and liabilities | 10/49 | €46,747 | €40,101 | -€6,645 | -14.2% |
| Equity | 10/15 | €21,227 | €20,960 | -€267 | -1.3% |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Reserves | 13 | €37,000 | €37,000 | = | 0.0% |
| Distributable reserves | 133 | €37,000 | €37,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,593 | -€22,860 | -€267 | -1.2% |
| Amounts payable | 17/49 | €25,520 | €19,142 | -€6,379 | -25.0% |
| Amounts payable within one year | 42/48 | €25,520 | €19,142 | -€6,379 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €3,594 | €0 | -€3,594 | -100% |
| Trade debts | 44 | €5,597 | €2,180 | -€3,416 | -61.0% |
| Suppliers | 440/4 | €5,597 | €2,180 | -€3,416 | -61.0% |
| Taxes, remuneration and social security | 45 | €7,070 | €4,500 | -€2,570 | -36.4% |
| Taxes | 450/3 | €4,570 | €4,500 | -€70 | -1.5% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €9,260 | €12,461 | +€3,201 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,649 | €11,041 | -€2,607 | -19.1% |
| Other operating charges | 640/8 | €1,267 | €1,131 | -€136 | -10.8% |
| Gross operating margin | 9900 | -€6,199 | €14,349 | +€20,548 | |
| Operating profit (loss) | 9901 | -€21,114 | €2,177 | +€23,291 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €304 | €2,444 | +€2,139 | +703% |
| Recurring financial charges | 65 | €304 | €2,444 | +€2,139 | +703% |
| Profit (loss) for the period before taxes | 9903 | -€21,418 | -€267 | +€21,151 | +98.8% |
| Income taxes | 67/77 | -€82 | €0 | +€82 | |
| Profit (loss) for the period | 9904 | -€21,336 | -€267 | +€21,069 | +98.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,336 | -€267 | +€21,069 | +98.8% |
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 18 October 2026 via checked.be.