FB Bouwteam: 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.
FB Bouwteam
Largest movements
- Stocks and contracts +€430,136
up €430,136 (+14.9%), from €2.9m to €3.3m
of which Stocks: +€430,136
- Cash -€71,041
down €71,041 (-52.5%), from €135,207 to €64,166
mainly Stocks and contracts (-€430,136) and Net result for the year (-€121,632)
- Receivables within one year -€42,931
down €42,931 (-23.5%), from €182,816 to €139,885
of which Other amounts receivable: -€77,418
- Other debts +€568,326
up €568,326 (+23.8%), from €2.4m to €3.0m
- Reserves -€121,632
down €121,632 (-28.7%), from €423,214 to €301,582
- Trade debts -€78,158
down €78,158 (-24.6%), from €317,826 to €239,668
- Tax, wage and social debts -€51,905
down €51,905 (-85.4%), from €60,785 to €8,880
- Gross operating margin -€82,860
down €82,860 (-2538.7%), from -€3,264 to -€86,124
- Financial income -€16,649
down €16,649 (-85.6%), from €19,454 to €2,804
- Financial charges +€1,223
up €1,223 (+4.3%), from €28,555 to €29,778
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 | €3,243,049 | €3,560,124 | +€317,075 | +9.8% |
| Fixed assets | 21/28 | €28,580 | €29,534 | +€954 | +3.3% |
| Tangible fixed assets | 22/27 | €28,580 | €29,534 | +€954 | +3.3% |
| Plant, machinery and equipment | 23 | €28,580 | €24,280 | -€4,300 | -15.0% |
| Furniture and vehicles | 24 | - | €5,254 | +€5,254 | |
| Current assets | 29/58 | €3,214,469 | €3,530,590 | +€316,121 | +9.8% |
| Stocks and contracts in progress | 3 | €2,895,873 | €3,326,009 | +€430,136 | +14.9% |
| Stocks | 30/36 | €2,594,733 | €3,024,869 | +€430,136 | +16.6% |
| Contracts in progress | 37 | €301,140 | €301,140 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €182,816 | €139,885 | -€42,931 | -23.5% |
| Trade receivables | 40 | €35,242 | €69,730 | +€34,487 | +97.9% |
| Other amounts receivable | 41 | €147,573 | €70,155 | -€77,418 | -52.5% |
| Cash at bank and in hand | 54/58 | €135,207 | €64,166 | -€71,041 | -52.5% |
| Deferred charges and accrued income | 490/1 | €573 | €530 | -€43 | -7.4% |
| Total equity and liabilities | 10/49 | €3,243,049 | €3,560,124 | +€317,075 | +9.8% |
| Equity | 10/15 | €453,214 | €331,582 | -€121,632 | -26.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €423,214 | €301,582 | -€121,632 | -28.7% |
| Distributable reserves | 133 | €423,214 | €301,582 | -€121,632 | -28.7% |
| Amounts payable | 17/49 | €2,789,836 | €3,228,542 | +€438,707 | +15.7% |
| Amounts payable within one year | 42/48 | €2,769,953 | €3,208,217 | +€438,263 | +15.8% |
| Trade debts | 44 | €317,826 | €239,668 | -€78,158 | -24.6% |
| Suppliers | 440/4 | €317,826 | €239,668 | -€78,158 | -24.6% |
| Taxes, remuneration and social security | 45 | €60,785 | €8,880 | -€51,905 | -85.4% |
| Taxes | 450/3 | €60,785 | €8,880 | -€51,905 | -85.4% |
| Other amounts payable | 47/48 | €2,391,342 | €2,959,668 | +€568,326 | +23.8% |
| Accrued charges and deferred income | 492/3 | €19,882 | €20,326 | +€443 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,503 | €4,768 | +€265 | +5.9% |
| Other operating charges | 640/8 | €3,503 | €3,766 | +€263 | +7.5% |
| Gross operating margin | 9900 | -€3,264 | -€86,124 | -€82,860 | -2538.7% |
| Operating profit (loss) | 9901 | -€11,271 | -€94,658 | -€83,387 | -739.9% |
| Financial income | 75/76B | €19,454 | €2,804 | -€16,649 | -85.6% |
| Recurring financial income | 75 | €19,454 | €2,804 | -€16,649 | -85.6% |
| Financial charges | 65/66B | €28,555 | €29,778 | +€1,223 | +4.3% |
| Recurring financial charges | 65 | €28,555 | €29,778 | +€1,223 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,372 | -€121,632 | -€101,259 | -497.0% |
| Profit (loss) for the period | 9904 | -€20,372 | -€121,632 | -€101,259 | -497.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,372 | -€121,632 | -€101,259 | -497.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.