FBC: 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.
FBC
Largest movements
- Tangible fixed assets -€25,614
down €25,614 (-24.5%), from €104,554 to €78,940
of which Furniture and vehicles: -€24,591
- Receivables within one year -€17,966
down €17,966 (-53.8%), from €33,423 to €15,457
of which Trade receivables: -€14,849
- Cash +€9,814
up €9,814 (+29.2%), from €33,619 to €43,433
mainly Net result for the year (+€30,777) and Depreciation (+€28,443)
- Deferred charges and accrued income +€3,381
up €3,381 (+2,735%), from €124 to €3,505
- Debts after one year -€24,465
down €24,465 (-36.4%), from €67,260 to €42,794
- Other debts -€8,814
down €8,814 (-55.2%), from €15,963 to €7,150
- Reserves +€6,919
up €6,919 (+15.8%), from €43,900 to €50,819
- Tax, wage and social debts -€3,813
down €3,813 (-29.9%), from €12,770 to €8,956
- Depreciation +€4,417
up €4,417 (+18.4%), from €24,026 to €28,443
- Gross operating margin -€3,608
down €3,608 (-4.2%), from €85,529 to €81,921
- Other operating charges -€1,077
down €1,077 (-53.5%), from €2,013 to €937
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 | €186,719 | €156,334 | -€30,385 | -16.3% |
| Fixed assets | 21/28 | €119,554 | €93,940 | -€25,614 | -21.4% |
| Tangible fixed assets | 22/27 | €104,554 | €78,940 | -€25,614 | -24.5% |
| Plant, machinery and equipment | 23 | €318 | €87 | -€231 | -72.7% |
| Furniture and vehicles | 24 | €97,215 | €72,624 | -€24,591 | -25.3% |
| Other tangible fixed assets | 26 | €7,022 | €6,230 | -€792 | -11.3% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €67,165 | €62,394 | -€4,771 | -7.1% |
| Amounts receivable within one year | 40/41 | €33,423 | €15,457 | -€17,966 | -53.8% |
| Trade receivables | 40 | €30,306 | €15,457 | -€14,849 | -49.0% |
| Other amounts receivable | 41 | €3,117 | €0 | -€3,117 | -100% |
| Cash at bank and in hand | 54/58 | €33,619 | €43,433 | +€9,814 | +29.2% |
| Deferred charges and accrued income | 490/1 | €124 | €3,505 | +€3,381 | +2,735% |
| Total equity and liabilities | 10/49 | €186,719 | €156,334 | -€30,385 | -16.3% |
| Equity | 10/15 | €62,869 | €69,788 | +€6,919 | +11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,900 | €50,819 | +€6,919 | +15.8% |
| Distributable reserves | 133 | €43,900 | €50,819 | +€6,919 | +15.8% |
| Profit (loss) carried forward | 14 | €369 | €369 | = | 0.0% |
| Amounts payable | 17/49 | €123,850 | €86,547 | -€37,304 | -30.1% |
| Amounts payable after more than one year | 17 | €67,260 | €42,794 | -€24,465 | -36.4% |
| Financial debts | 170/4 | €67,260 | €42,794 | -€24,465 | -36.4% |
| Amounts payable within one year | 42/48 | €55,313 | €43,752 | -€11,560 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €23,588 | €24,465 | +€878 | +3.7% |
| Trade debts | 44 | €2,992 | €3,181 | +€189 | +6.3% |
| Suppliers | 440/4 | €2,992 | €3,181 | +€189 | +6.3% |
| Taxes, remuneration and social security | 45 | €12,770 | €8,956 | -€3,813 | -29.9% |
| Taxes | 450/3 | €12,770 | €8,956 | -€3,813 | -29.9% |
| Other amounts payable | 47/48 | €15,963 | €7,150 | -€8,814 | -55.2% |
| Accrued charges and deferred income | 492/3 | €1,278 | €0 | -€1,278 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,026 | €28,443 | +€4,417 | +18.4% |
| Other operating charges | 640/8 | €2,013 | €937 | -€1,077 | -53.5% |
| Non-recurring operating charges | 66A | - | €663 | +€663 | |
| Gross operating margin | 9900 | €85,529 | €81,921 | -€3,608 | -4.2% |
| Operating profit (loss) | 9901 | €59,489 | €51,878 | -€7,611 | -12.8% |
| Financial income | 75/76B | €6 | €20 | +€14 | +259% |
| Recurring financial income | 75 | €6 | €20 | +€14 | +259% |
| Financial charges | 65/66B | €3,339 | €3,119 | -€220 | -6.6% |
| Recurring financial charges | 65 | €3,339 | €3,119 | -€220 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €56,155 | €48,778 | -€7,377 | -13.1% |
| Income taxes | 67/77 | €18,393 | €18,001 | -€391 | -2.1% |
| Profit (loss) for the period | 9904 | €37,763 | €30,777 | -€6,986 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,763 | €30,777 | -€6,986 | -18.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.