FASA 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.
FASA CONSTRUCT
Largest movements
- Tangible fixed assets -€15,645
down €15,645 (-35.3%), from €44,283 to €28,638
of which Furniture and vehicles: -€16,076
- Receivables within one year +€5,614
up €5,614 (+30.9%), from €18,159 to €23,773
of which Trade receivables: +€4,524
- Cash -€3,282
down €3,282 (-72.8%), from €4,509 to €1,227
mainly Debts after one year (-€16,786) and Receivables within one year (-€5,614)
- Debts after one year -€16,786
down €16,786 (-52.9%), from €31,751 to €14,965
- Profit (loss) carried forward +€3,341
up €3,341 (+40.2%), from €8,318 to €11,659
- Other debts -€2,618
no longer reported in 2025 (was €2,618)
- Short-term financial debts +€1,709
new in 2025: €1,709
- Current portion of long-term debt +€1,250
up €1,250 (+7.7%), from €16,339 to €17,589
- Depreciation -€4,742
down €4,742 (-20.1%), from €23,551 to €18,809
- Gross operating margin -€578
down €578 (-2.0%), from €28,606 to €28,028
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 | €67,890 | €55,021 | -€12,869 | -19.0% |
| Fixed assets | 21/28 | €44,489 | €28,844 | -€15,645 | -35.2% |
| Tangible fixed assets | 22/27 | €44,283 | €28,638 | -€15,645 | -35.3% |
| Plant, machinery and equipment | 23 | €2,123 | €2,554 | +€431 | +20.3% |
| Furniture and vehicles | 24 | €42,160 | €26,084 | -€16,076 | -38.1% |
| Financial fixed assets | 28 | €206 | €206 | -€0 | -0.1% |
| Current assets | 29/58 | €23,401 | €26,177 | +€2,776 | +11.9% |
| Amounts receivable within one year | 40/41 | €18,159 | €23,773 | +€5,614 | +30.9% |
| Trade receivables | 40 | €13,000 | €17,524 | +€4,524 | +34.8% |
| Other amounts receivable | 41 | €5,159 | €6,249 | +€1,090 | +21.1% |
| Cash at bank and in hand | 54/58 | €4,509 | €1,227 | -€3,282 | -72.8% |
| Deferred charges and accrued income | 490/1 | €733 | €1,177 | +€444 | +60.6% |
| Total equity and liabilities | 10/49 | €67,890 | €55,021 | -€12,869 | -19.0% |
| Equity | 10/15 | €13,318 | €16,659 | +€3,341 | +25.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,318 | €11,659 | +€3,341 | +40.2% |
| Amounts payable | 17/49 | €54,572 | €38,362 | -€16,210 | -29.7% |
| Amounts payable after more than one year | 17 | €31,751 | €14,965 | -€16,786 | -52.9% |
| Financial debts | 170/4 | €31,751 | €14,965 | -€16,786 | -52.9% |
| Amounts payable within one year | 42/48 | €22,821 | €23,397 | +€576 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €16,339 | €17,589 | +€1,250 | +7.7% |
| Financial debts | 43 | - | €1,709 | +€1,709 | |
| Credit institutions | 430/8 | - | €1,709 | +€1,709 | |
| Trade debts | 44 | €601 | €539 | -€62 | -10.4% |
| Suppliers | 440/4 | €601 | €539 | -€62 | -10.4% |
| Taxes, remuneration and social security | 45 | €3,263 | €3,560 | +€297 | +9.1% |
| Taxes | 450/3 | €3,263 | €3,560 | +€297 | +9.1% |
| Other amounts payable | 47/48 | €2,618 | - | -€2,618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,551 | €18,809 | -€4,742 | -20.1% |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | €28,606 | €28,028 | -€578 | -2.0% |
| Operating profit (loss) | 9901 | €4,992 | €9,219 | +€4,227 | +84.7% |
| Financial income | 75/76B | €7 | €6 | -€1 | -14.0% |
| Recurring financial income | 75 | €7 | €6 | -€1 | -14.0% |
| Financial charges | 65/66B | €2,135 | €2,324 | +€189 | +8.9% |
| Recurring financial charges | 65 | €2,135 | €2,324 | +€189 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €2,864 | €6,901 | +€4,037 | +141.0% |
| Income taxes | 67/77 | €3,282 | €3,560 | +€278 | +8.5% |
| Profit (loss) for the period | 9904 | -€418 | €3,341 | +€3,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€418 | €3,341 | +€3,759 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.