FBC EVENT: 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 EVENT
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-11.5%), from €86,667 to €76,667
- Financial fixed assets +€7,500
up €7,500 (+523.7%), from €1,432 to €8,932
- Tangible fixed assets +€5,286
up €5,286 (+18.1%), from €29,187 to €34,473
of which Plant, machinery and equipment: +€7,583
- Cash -€3,021
down €3,021 (-5.1%), from €58,680 to €55,659
mainly Investment in fixed assets (net) (-€21,530) and Other debts (-€18,277)
- Other debts -€18,277
down €18,277 (-22.1%), from €82,861 to €64,584
- Profit (loss) carried forward +€13,664
up €13,664 (+33.7%), from €40,534 to €54,197
- Short-term financial debts +€10,600
new in 2025: €10,600
- Trade debts -€10,062
down €10,062 (-38.7%), from €26,009 to €15,947
- Debts after one year +€3,510
new in 2025: €3,510
- Gross operating margin -€19,620
down €19,620 (-9.0%), from €217,396 to €197,777
- Staff costs +€15,831
up €15,831 (+11.0%), from €143,841 to €159,672
- Taxes -€6,381
down €6,381 (-67.3%), from €9,483 to €3,103
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 | €200,994 | €201,205 | +€210 | +0.1% |
| Fixed assets | 21/28 | €117,286 | €120,072 | +€2,786 | +2.4% |
| Intangible fixed assets | 21 | €86,667 | €76,667 | -€10,000 | -11.5% |
| Tangible fixed assets | 22/27 | €29,187 | €34,473 | +€5,286 | +18.1% |
| Plant, machinery and equipment | 23 | €18,682 | €26,265 | +€7,583 | +40.6% |
| Furniture and vehicles | 24 | €10,505 | €8,208 | -€2,297 | -21.9% |
| Financial fixed assets | 28 | €1,432 | €8,932 | +€7,500 | +523.7% |
| Current assets | 29/58 | €83,709 | €81,133 | -€2,576 | -3.1% |
| Stocks and contracts in progress | 3 | €20,843 | €20,080 | -€763 | -3.7% |
| Stocks | 30/36 | €20,843 | €20,080 | -€763 | -3.7% |
| Cash at bank and in hand | 54/58 | €58,680 | €55,659 | -€3,021 | -5.1% |
| Deferred charges and accrued income | 490/1 | €4,185 | €5,394 | +€1,208 | +28.9% |
| Total equity and liabilities | 10/49 | €200,994 | €201,205 | +€210 | +0.1% |
| Equity | 10/15 | €50,534 | €64,197 | +€13,664 | +27.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,534 | €54,197 | +€13,664 | +33.7% |
| Amounts payable | 17/49 | €150,461 | €137,007 | -€13,453 | -8.9% |
| Amounts payable after more than one year | 17 | - | €3,510 | +€3,510 | |
| Financial debts | 170/4 | - | €3,510 | +€3,510 | |
| Amounts payable within one year | 42/48 | €144,904 | €128,034 | -€16,870 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,444 | +€2,444 | |
| Financial debts | 43 | - | €10,600 | +€10,600 | |
| Other loans | 439 | - | €10,600 | +€10,600 | |
| Trade debts | 44 | €26,009 | €15,947 | -€10,062 | -38.7% |
| Suppliers | 440/4 | €26,009 | €15,947 | -€10,062 | -38.7% |
| Taxes, remuneration and social security | 45 | €36,034 | €34,458 | -€1,576 | -4.4% |
| Taxes | 450/3 | €20,009 | €17,569 | -€2,441 | -12.2% |
| Remuneration and social security | 454/9 | €16,025 | €16,890 | +€865 | +5.4% |
| Other amounts payable | 47/48 | €82,861 | €64,584 | -€18,277 | -22.1% |
| Accrued charges and deferred income | 492/3 | €5,557 | €5,463 | -€94 | -1.7% |
| Remuneration, social security and pensions | 62 | €143,841 | €159,672 | +€15,831 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,616 | €18,744 | +€128 | +0.7% |
| Other operating charges | 640/8 | €933 | €507 | -€425 | -45.6% |
| Gross operating margin | 9900 | €217,396 | €197,777 | -€19,620 | -9.0% |
| Operating profit (loss) | 9901 | €54,006 | €18,853 | -€35,153 | -65.1% |
| Financial income | 75/76B | €108 | €156 | +€48 | +44.6% |
| Recurring financial income | 75 | €108 | €156 | +€48 | +44.6% |
| Financial charges | 65/66B | €4,097 | €2,243 | -€1,855 | -45.3% |
| Recurring financial charges | 65 | €4,097 | €2,243 | -€1,855 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €50,017 | €16,767 | -€33,250 | -66.5% |
| Income taxes | 67/77 | €9,483 | €3,103 | -€6,381 | -67.3% |
| Profit (loss) for the period | 9904 | €40,534 | €13,664 | -€26,870 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,534 | €13,664 | -€26,870 | -66.3% |
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 4 October 2026 via checked.be.