FBCS: 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.
FBCS
Largest movements
- Receivables within one year -€20,892
down €20,892 (-29.8%), from €70,033 to €49,142
of which Trade receivables: -€22,012
- Tangible fixed assets -€2,456
down €2,456 (-42.6%), from €5,760 to €3,304
- Deferred charges and accrued income -€1,475
down €1,475 (-48.9%), from €3,014 to €1,539
- Profit (loss) carried forward -€27,012
down €27,012 (-100%), from €27,012 to €0
- Other debts +€16,215
new in 2025: €16,215
- Trade debts -€16,205
down €16,205 (-78.4%), from €20,678 to €4,473
- Tax, wage and social debts +€1,523
up €1,523 (+7.9%), from €19,243 to €20,767
of which Taxes: +€3,418
- Gross operating margin -€6,131
down €6,131 (-16.7%), from €36,618 to €30,487
- Other operating charges +€3,622
up €3,622 (+285%), from €1,272 to €4,893
- Taxes -€1,170
down €1,170 (-15.3%), from €7,665 to €6,495
- Financial income +€1,115
up €1,115 (+79.9%), from €1,396 to €2,510
- Depreciation +€1,057
up €1,057 (+75.5%), from €1,399 to €2,456
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 | €106,063 | €80,585 | -€25,478 | -24.0% |
| Fixed assets | 21/28 | €5,760 | €3,304 | -€2,456 | -42.6% |
| Tangible fixed assets | 22/27 | €5,760 | €3,304 | -€2,456 | -42.6% |
| Furniture and vehicles | 24 | €5,760 | €3,304 | -€2,456 | -42.6% |
| Current assets | 29/58 | €100,303 | €77,281 | -€23,022 | -23.0% |
| Amounts receivable within one year | 40/41 | €70,033 | €49,142 | -€20,892 | -29.8% |
| Trade receivables | 40 | €35,153 | €13,141 | -€22,012 | -62.6% |
| Other amounts receivable | 41 | €34,881 | €36,001 | +€1,120 | +3.2% |
| Cash at bank and in hand | 54/58 | €27,256 | €26,601 | -€656 | -2.4% |
| Deferred charges and accrued income | 490/1 | €3,014 | €1,539 | -€1,475 | -48.9% |
| Total equity and liabilities | 10/49 | €106,063 | €80,585 | -€25,478 | -24.0% |
| Equity | 10/15 | €66,142 | €39,131 | -€27,012 | -40.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,131 | €36,131 | = | 0.0% |
| Distributable reserves | 133 | €36,131 | €36,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,012 | €0 | -€27,012 | -100% |
| Amounts payable | 17/49 | €39,921 | €41,455 | +€1,533 | +3.8% |
| Amounts payable within one year | 42/48 | €39,921 | €41,455 | +€1,533 | +3.8% |
| Trade debts | 44 | €20,678 | €4,473 | -€16,205 | -78.4% |
| Suppliers | 440/4 | €20,678 | €4,473 | -€16,205 | -78.4% |
| Taxes, remuneration and social security | 45 | €19,243 | €20,767 | +€1,523 | +7.9% |
| Taxes | 450/3 | €15,643 | €19,062 | +€3,418 | +21.9% |
| Remuneration and social security | 454/9 | €3,600 | €1,705 | -€1,895 | -52.6% |
| Other amounts payable | 47/48 | - | €16,215 | +€16,215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,399 | €2,456 | +€1,057 | +75.5% |
| Other operating charges | 640/8 | €1,272 | €4,893 | +€3,622 | +285% |
| Gross operating margin | 9900 | €36,618 | €30,487 | -€6,131 | -16.7% |
| Operating profit (loss) | 9901 | €33,947 | €23,138 | -€10,809 | -31.8% |
| Financial income | 75/76B | €1,396 | €2,510 | +€1,115 | +79.9% |
| Recurring financial income | 75 | €1,396 | €2,510 | +€1,115 | +79.9% |
| Financial charges | 65/66B | €666 | €502 | -€164 | -24.7% |
| Recurring financial charges | 65 | €666 | €502 | -€164 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €34,677 | €25,146 | -€9,530 | -27.5% |
| Income taxes | 67/77 | €7,665 | €6,495 | -€1,170 | -15.3% |
| Profit (loss) for the period | 9904 | €27,012 | €18,652 | -€8,360 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,012 | €18,652 | -€8,360 | -30.9% |
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 15 October 2026 via checked.be.