FbiConstruct: 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.
FbiConstruct
Largest movements
- Tangible fixed assets +€31,895
up €31,895 (+69.1%), from €46,175 to €78,070
of which Leasing and similar rights: +€23,079
- Cash -€11,107
down €11,107 (-78.8%), from €14,102 to €2,995
mainly Investment in fixed assets (net) (-€47,992) and Other debts (-€14,317)
- Receivables within one year -€5,014
down €5,014 (-14.1%), from €35,453 to €30,439
of which Other amounts receivable: -€12,163
- Debts after one year +€18,730
up €18,730 (+56.0%), from €33,465 to €52,195
- Other debts -€14,317
down €14,317 (-98.7%), from €14,500 to €183
- Profit (loss) carried forward +€11,061
up €11,061 (+42.3%), from €26,134 to €37,195
- Current portion of long-term debt +€6,050
up €6,050 (+67.8%), from €8,921 to €14,971
- Tax, wage and social debts -€4,508
down €4,508 (-52.2%), from €8,642 to €4,134
of which Taxes: -€3,162
- Gross operating margin -€25,324
down €25,324 (-41.7%), from €60,762 to €35,438
- Depreciation +€6,344
up €6,344 (+65.0%), from €9,754 to €16,097
- Taxes -€3,162
down €3,162 (-43.3%), from €7,296 to €4,134
- Other operating charges +€847
up €847 (+513.5%), from €165 to €1,012
- Financial charges +€743
up €743 (+24.0%), from €3,090 to €3,832
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 | €96,115 | €112,851 | +€16,736 | +17.4% |
| Fixed assets | 21/28 | €46,175 | €78,070 | +€31,895 | +69.1% |
| Tangible fixed assets | 22/27 | €46,175 | €78,070 | +€31,895 | +69.1% |
| Plant, machinery and equipment | 23 | €4,561 | €3,786 | -€776 | -17.0% |
| Furniture and vehicles | 24 | €1,187 | €10,779 | +€9,591 | +807.8% |
| Leasing and similar rights | 25 | €40,427 | €63,506 | +€23,079 | +57.1% |
| Current assets | 29/58 | €49,940 | €34,781 | -€15,159 | -30.4% |
| Amounts receivable within one year | 40/41 | €35,453 | €30,439 | -€5,014 | -14.1% |
| Trade receivables | 40 | €21,007 | €28,156 | +€7,150 | +34.0% |
| Other amounts receivable | 41 | €14,446 | €2,283 | -€12,163 | -84.2% |
| Cash at bank and in hand | 54/58 | €14,102 | €2,995 | -€11,107 | -78.8% |
| Deferred charges and accrued income | 490/1 | €385 | €1,346 | +€962 | +250.0% |
| Total equity and liabilities | 10/49 | €96,115 | €112,851 | +€16,736 | +17.4% |
| Equity | 10/15 | €28,134 | €39,195 | +€11,061 | +39.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,134 | €37,195 | +€11,061 | +42.3% |
| Amounts payable | 17/49 | €67,981 | €73,656 | +€5,675 | +8.3% |
| Amounts payable after more than one year | 17 | €33,465 | €52,195 | +€18,730 | +56.0% |
| Financial debts | 170/4 | €33,465 | €52,195 | +€18,730 | +56.0% |
| Amounts payable within one year | 42/48 | €34,516 | €21,461 | -€13,055 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €8,921 | €14,971 | +€6,050 | +67.8% |
| Trade debts | 44 | €2,453 | €2,173 | -€280 | -11.4% |
| Suppliers | 440/4 | €2,453 | €2,173 | -€280 | -11.4% |
| Taxes, remuneration and social security | 45 | €8,642 | €4,134 | -€4,508 | -52.2% |
| Taxes | 450/3 | €7,296 | €4,134 | -€3,162 | -43.3% |
| Remuneration and social security | 454/9 | €1,346 | - | -€1,346 | |
| Other amounts payable | 47/48 | €14,500 | €183 | -€14,317 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,754 | €16,097 | +€6,344 | +65.0% |
| Other operating charges | 640/8 | €165 | €1,012 | +€847 | +513.5% |
| Gross operating margin | 9900 | €60,762 | €35,438 | -€25,324 | -41.7% |
| Operating profit (loss) | 9901 | €50,844 | €18,329 | -€32,515 | -63.9% |
| Financial income | 75/76B | €176 | €698 | +€522 | +297.6% |
| Recurring financial income | 75 | €176 | €698 | +€522 | +297.6% |
| Financial charges | 65/66B | €3,090 | €3,832 | +€743 | +24.0% |
| Recurring financial charges | 65 | €3,090 | €3,832 | +€743 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €47,930 | €15,195 | -€32,735 | -68.3% |
| Income taxes | 67/77 | €7,296 | €4,134 | -€3,162 | -43.3% |
| Profit (loss) for the period | 9904 | €40,634 | €11,061 | -€29,573 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,634 | €11,061 | -€29,573 | -72.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.