FBC: 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.
FBC
Largest movements
- Receivables within one year -€21,338
down €21,338 (-20.3%), from €104,940 to €83,602
of which Trade receivables: -€25,683
- Deferred charges and accrued income -€3,380
down €3,380 (-78.7%), from €4,295 to €915
- Cash +€2,561
new in 2025: €2,561
mainly Other debts (+€59,319) and Receivables within one year (+€21,338)
- Profit (loss) carried forward -€66,851
down €66,851 (-14.9%), from -€449,785 to -€516,636
- Other debts +€59,319
up €59,319 (+18.4%), from €322,946 to €382,265
- Trade debts -€12,507
down €12,507 (-73.5%), from €17,012 to €4,505
- Short-term financial debts -€1,774
no longer reported in 2025 (was €1,774)
- Tax, wage and social debts -€1,760
down €1,760 (-39.5%), from €4,454 to €2,694
of which Remuneration and social security: -€3,500
- Gross operating margin -€30,142
down €30,142 (-89.1%), from -€33,813 to -€63,954
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 | €110,207 | €87,812 | -€22,395 | -20.3% |
| Fixed assets | 21/28 | €972 | €733 | -€238 | -24.5% |
| Tangible fixed assets | 22/27 | €477 | €238 | -€238 | -50.0% |
| Furniture and vehicles | 24 | €477 | €238 | -€238 | -50.0% |
| Financial fixed assets | 28 | €495 | €495 | = | 0.0% |
| Current assets | 29/58 | €109,235 | €87,078 | -€22,157 | -20.3% |
| Amounts receivable within one year | 40/41 | €104,940 | €83,602 | -€21,338 | -20.3% |
| Trade receivables | 40 | €37,505 | €11,822 | -€25,683 | -68.5% |
| Other amounts receivable | 41 | €67,435 | €71,780 | +€4,345 | +6.4% |
| Cash at bank and in hand | 54/58 | - | €2,561 | +€2,561 | |
| Deferred charges and accrued income | 490/1 | €4,295 | €915 | -€3,380 | -78.7% |
| Total equity and liabilities | 10/49 | €110,207 | €87,812 | -€22,395 | -20.3% |
| Equity | 10/15 | -€250,132 | -€316,983 | -€66,851 | -26.7% |
| Contributions | 10/11 | €79,359 | €79,359 | = | 0.0% |
| Reserves | 13 | €120,294 | €120,294 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,750 | €22,750 | = | 0.0% |
| Distributable reserves | 133 | €97,544 | €97,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€449,785 | -€516,636 | -€66,851 | -14.9% |
| Provisions and deferred taxes | 16 | €14,152 | €15,331 | +€1,179 | +8.3% |
| Provisions for liabilities and charges | 160/5 | €14,152 | €15,331 | +€1,179 | +8.3% |
| Other liabilities and charges | 164/5 | €14,152 | €15,331 | +€1,179 | +8.3% |
| Amounts payable | 17/49 | €346,187 | €389,464 | +€43,277 | +12.5% |
| Amounts payable within one year | 42/48 | €346,187 | €389,464 | +€43,277 | +12.5% |
| Financial debts | 43 | €1,774 | - | -€1,774 | |
| Credit institutions | 430/8 | €1,774 | - | -€1,774 | |
| Trade debts | 44 | €17,012 | €4,505 | -€12,507 | -73.5% |
| Suppliers | 440/4 | €17,012 | €4,505 | -€12,507 | -73.5% |
| Taxes, remuneration and social security | 45 | €4,454 | €2,694 | -€1,760 | -39.5% |
| Taxes | 450/3 | €954 | €2,694 | +€1,740 | +182.3% |
| Remuneration and social security | 454/9 | €3,500 | - | -€3,500 | |
| Other amounts payable | 47/48 | €322,946 | €382,265 | +€59,319 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €238 | €238 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,179 | €1,179 | = | 0.0% |
| Other operating charges | 640/8 | €676 | €646 | -€30 | -4.4% |
| Gross operating margin | 9900 | -€33,813 | -€63,954 | -€30,142 | -89.1% |
| Operating profit (loss) | 9901 | -€35,906 | -€66,018 | -€30,112 | -83.9% |
| Financial income | 75/76B | €3 | €2 | -€1 | -34.9% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -34.9% |
| Non-recurring financial income | 76B | €3 | €2 | -€1 | -34.9% |
| Financial charges | 65/66B | €871 | €835 | -€36 | -4.1% |
| Recurring financial charges | 65 | €871 | €835 | -€36 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,774 | -€66,851 | -€30,077 | -81.8% |
| Income taxes | 67/77 | €21 | - | -€21 | |
| Profit (loss) for the period | 9904 | -€36,795 | -€66,851 | -€30,057 | -81.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,795 | -€66,851 | -€30,057 | -81.7% |
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 28 September 2026 via checked.be.