FB-MC: 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-MC
Largest movements
- Deferred charges and accrued income -€2,806
no longer reported in 2025 (was €2,806)
- Receivables within one year +€1,658
up €1,658 (+59.0%), from €2,809 to €4,467
of which Trade receivables: +€1,758
- Cash -€440
down €440 (-9.0%), from €4,903 to €4,464
mainly Net result for the year (-€2,552) and Receivables within one year (-€1,658)
- Formation expenses -€261
down €261 (-43.5%), from €600 to €339
- Profit (loss) carried forward -€2,552
down €2,552 (-32.3%), from -€7,906 to -€10,458
- Tax, wage and social debts +€339
up €339 (+85.8%), from €395 to €734
of which Taxes: +€439
- Trade debts +€285
up €285 (+261%), from €109 to €394
- Gross operating margin +€4,238
up €4,238 (+75.6%), from -€5,607 to -€1,368
- Other operating charges +€276
up €276 (+67.5%), from €408 to €684
- Depreciation -€57
down €57 (-14.3%), from €398 to €341
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 | €11,199 | €9,270 | -€1,929 | -17.2% |
| Formation expenses | 20 | €600 | €339 | -€261 | -43.5% |
| Fixed assets | 21/28 | €80 | - | -€80 | |
| Tangible fixed assets | 22/27 | €80 | - | -€80 | |
| Furniture and vehicles | 24 | €80 | - | -€80 | |
| Current assets | 29/58 | €10,519 | €8,931 | -€1,588 | -15.1% |
| Amounts receivable within one year | 40/41 | €2,809 | €4,467 | +€1,658 | +59.0% |
| Trade receivables | 40 | - | €1,758 | +€1,758 | |
| Other amounts receivable | 41 | €2,809 | €2,709 | -€100 | -3.6% |
| Cash at bank and in hand | 54/58 | €4,903 | €4,464 | -€440 | -9.0% |
| Deferred charges and accrued income | 490/1 | €2,806 | - | -€2,806 | |
| Total equity and liabilities | 10/49 | €11,199 | €9,270 | -€1,929 | -17.2% |
| Equity | 10/15 | €10,694 | €8,142 | -€2,552 | -23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,906 | -€10,458 | -€2,552 | -32.3% |
| Amounts payable | 17/49 | €504 | €1,128 | +€624 | +124% |
| Amounts payable within one year | 42/48 | €504 | €1,128 | +€624 | +124% |
| Trade debts | 44 | €109 | €394 | +€285 | +261% |
| Suppliers | 440/4 | €109 | €394 | +€285 | +261% |
| Taxes, remuneration and social security | 45 | €395 | €734 | +€339 | +85.8% |
| Taxes | 450/3 | €295 | €734 | +€439 | +149% |
| Remuneration and social security | 454/9 | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398 | €341 | -€57 | -14.3% |
| Other operating charges | 640/8 | €408 | €684 | +€276 | +67.5% |
| Gross operating margin | 9900 | -€5,607 | -€1,368 | +€4,238 | +75.6% |
| Operating profit (loss) | 9901 | -€6,413 | -€2,393 | +€4,020 | +62.7% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €64 | €46 | -€18 | -27.9% |
| Recurring financial charges | 65 | €64 | €46 | -€18 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,476 | -€2,422 | +€4,055 | +62.6% |
| Income taxes | 67/77 | €128 | €131 | +€3 | +2.3% |
| Profit (loss) for the period | 9904 | -€6,604 | -€2,552 | +€4,052 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,604 | -€2,552 | +€4,052 | +61.4% |
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 16 October 2026 via checked.be.