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
- Cash +€40,409
up €40,409 (+86.6%), from €46,685 to €87,094
mainly Other debts (+€121,172) and Net result for the year (+€78,508)
- Intangible fixed assets -€22,500
down €22,500 (-37.5%), from €60,000 to €37,500
- Receivables within one year -€20,115
down €20,115 (-35.2%), from €57,142 to €37,027
of which Trade receivables: -€25,433
- Tangible fixed assets -€8,039
down €8,039 (-25.9%), from €31,057 to €23,018
of which Furniture and vehicles: -€10,572
- Profit (loss) carried forward -€130,992
down €130,992 (-99.3%), from €131,962 to €970
- Other debts +€121,172
up €121,172 (+4138.4%), from €2,928 to €124,100
- Tax, wage and social debts +€26,051
up €26,051 (+143.2%), from €18,194 to €44,245
of which Taxes: +€26,051
- Current portion of long-term debt -€16,380
down €16,380 (-69.4%), from €23,601 to €7,221
- Debts after one year -€7,221
no longer reported in 2025 (was €7,221)
- Gross operating margin +€52,517
up €52,517 (+59.8%), from €87,845 to €140,362
- Taxes +€11,054
up €11,054 (+90.3%), from €12,238 to €23,292
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 | €195,360 | €186,753 | -€8,607 | -4.4% |
| Fixed assets | 21/28 | €91,057 | €60,518 | -€30,539 | -33.5% |
| Intangible fixed assets | 21 | €60,000 | €37,500 | -€22,500 | -37.5% |
| Tangible fixed assets | 22/27 | €31,057 | €23,018 | -€8,039 | -25.9% |
| Plant, machinery and equipment | 23 | €9,301 | €6,738 | -€2,563 | -27.6% |
| Furniture and vehicles | 24 | €21,756 | €11,184 | -€10,572 | -48.6% |
| Other tangible fixed assets | 26 | - | €5,096 | +€5,096 | |
| Current assets | 29/58 | €104,303 | €126,235 | +€21,932 | +21.0% |
| Amounts receivable within one year | 40/41 | €57,142 | €37,027 | -€20,115 | -35.2% |
| Trade receivables | 40 | €57,142 | €31,709 | -€25,433 | -44.5% |
| Other amounts receivable | 41 | - | €5,318 | +€5,318 | |
| Cash at bank and in hand | 54/58 | €46,685 | €87,094 | +€40,409 | +86.6% |
| Deferred charges and accrued income | 490/1 | €476 | €2,114 | +€1,638 | +344.1% |
| Total equity and liabilities | 10/49 | €195,360 | €186,753 | -€8,607 | -4.4% |
| Equity | 10/15 | €141,962 | €10,970 | -€130,992 | -92.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,962 | €970 | -€130,992 | -99.3% |
| Amounts payable | 17/49 | €53,398 | €175,783 | +€122,385 | +229.2% |
| Amounts payable after more than one year | 17 | €7,221 | - | -€7,221 | |
| Financial debts | 170/4 | €7,221 | - | -€7,221 | |
| Amounts payable within one year | 42/48 | €44,723 | €175,566 | +€130,843 | +292.6% |
| Current portion of amounts payable after more than one year | 42 | €23,601 | €7,221 | -€16,380 | -69.4% |
| Taxes, remuneration and social security | 45 | €18,194 | €44,245 | +€26,051 | +143.2% |
| Taxes | 450/3 | €17,194 | €43,245 | +€26,051 | +151.5% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,928 | €124,100 | +€121,172 | +4138.4% |
| Accrued charges and deferred income | 492/3 | €1,454 | €217 | -€1,237 | -85.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,175 | €37,251 | +€76 | +0.2% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.3% |
| Gross operating margin | 9900 | €87,845 | €140,362 | +€52,517 | +59.8% |
| Operating profit (loss) | 9901 | €50,159 | €102,583 | +€52,424 | +104.5% |
| Financial income | 75/76B | €907 | €2 | -€905 | -99.8% |
| Recurring financial income | 75 | €907 | €2 | -€905 | -99.8% |
| Financial charges | 65/66B | €1,319 | €785 | -€534 | -40.5% |
| Recurring financial charges | 65 | €1,319 | €785 | -€534 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €49,747 | €101,800 | +€52,053 | +104.6% |
| Income taxes | 67/77 | €12,238 | €23,292 | +€11,054 | +90.3% |
| Profit (loss) for the period | 9904 | €37,509 | €78,508 | +€40,999 | +109.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,509 | €78,508 | +€40,999 | +109.3% |
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 3 October 2026 via checked.be.