FB Constructions: 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.
FB Constructions
Largest movements
- Tangible fixed assets -€162,038
down €162,038 (-4.9%), from €3.3m to €3.1m
of which Land and buildings: -€120,122
- Profit (loss) carried forward -€124,648
down €124,648 (-13.8%), from -€905,277 to -€1.0m
- Other debts +€123,606
up €123,606 (+3.4%), from €3.6m to €3.8m
- Debts after one year -€99,092
down €99,092 (-6.9%), from €1.4m to €1.3m
- Accrued charges and deferred income -€76,137
down €76,137 (-64.1%), from €118,837 to €42,700
- Gross operating margin -€95,971
down €95,971 (-40.8%), from €235,430 to €139,459
- Financial charges -€89,154
down €89,154 (-49.6%), from €179,627 to €90,473
- Other operating charges -€14,812
down €14,812 (-60.1%), from €24,655 to €9,842
- Depreciation +€9,620
up €9,620 (+6.3%), from €152,418 to €162,038
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 | €4,407,745 | €4,247,591 | -€160,154 | -3.6% |
| Fixed assets | 21/28 | €4,369,616 | €4,207,578 | -€162,038 | -3.7% |
| Tangible fixed assets | 22/27 | €3,311,216 | €3,149,178 | -€162,038 | -4.9% |
| Land and buildings | 22 | €3,133,931 | €3,013,810 | -€120,122 | -3.8% |
| Furniture and vehicles | 24 | €177,285 | €135,369 | -€41,916 | -23.6% |
| Financial fixed assets | 28 | €1,058,400 | €1,058,400 | = | 0.0% |
| Current assets | 29/58 | €38,128 | €40,012 | +€1,884 | +4.9% |
| Amounts receivable within one year | 40/41 | €11,661 | €16,406 | +€4,745 | +40.7% |
| Trade receivables | 40 | €11,371 | €14,992 | +€3,621 | +31.8% |
| Other amounts receivable | 41 | €291 | €1,414 | +€1,123 | +386.7% |
| Cash at bank and in hand | 54/58 | €23,799 | €20,824 | -€2,975 | -12.5% |
| Deferred charges and accrued income | 490/1 | €2,668 | €2,782 | +€115 | +4.3% |
| Total equity and liabilities | 10/49 | €4,407,745 | €4,247,591 | -€160,154 | -3.6% |
| Equity | 10/15 | -€886,577 | -€1,011,224 | -€124,648 | -14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€905,277 | -€1,029,924 | -€124,648 | -13.8% |
| Amounts payable | 17/49 | €5,294,321 | €5,258,815 | -€35,506 | -0.7% |
| Amounts payable after more than one year | 17 | €1,433,915 | €1,334,823 | -€99,092 | -6.9% |
| Financial debts | 170/4 | €1,433,915 | €1,334,823 | -€99,092 | -6.9% |
| Amounts payable within one year | 42/48 | €3,741,569 | €3,881,292 | +€139,723 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €97,181 | €99,092 | +€1,911 | +2.0% |
| Trade debts | 44 | €6,378 | €22,214 | +€15,835 | +248.3% |
| Suppliers | 440/4 | €6,378 | €22,214 | +€15,835 | +248.3% |
| Taxes, remuneration and social security | 45 | €5,752 | €4,122 | -€1,630 | -28.3% |
| Taxes | 450/3 | €5,752 | €4,122 | -€1,630 | -28.3% |
| Other amounts payable | 47/48 | €3,632,258 | €3,755,864 | +€123,606 | +3.4% |
| Accrued charges and deferred income | 492/3 | €118,837 | €42,700 | -€76,137 | -64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,418 | €162,038 | +€9,620 | +6.3% |
| Other operating charges | 640/8 | €24,655 | €9,842 | -€14,812 | -60.1% |
| Gross operating margin | 9900 | €235,430 | €139,459 | -€95,971 | -40.8% |
| Operating profit (loss) | 9901 | €58,357 | -€32,422 | -€90,779 | |
| Financial income | 75/76B | €64 | €23 | -€41 | -64.6% |
| Recurring financial income | 75 | €64 | €23 | -€41 | -64.6% |
| Financial charges | 65/66B | €179,627 | €90,473 | -€89,154 | -49.6% |
| Recurring financial charges | 65 | €179,627 | €90,473 | -€89,154 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | -€121,206 | -€122,873 | -€1,666 | -1.4% |
| Income taxes | 67/77 | €1,746 | €1,775 | +€29 | +1.7% |
| Profit (loss) for the period | 9904 | -€122,952 | -€124,648 | -€1,696 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€122,952 | -€124,648 | -€1,696 | -1.4% |
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 1 October 2026 via checked.be.