FBS COMPANY: 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.
FBS COMPANY
Largest movements
- Receivables within one year +€99,773
up €99,773 (+24.7%), from €404,386 to €504,158
of which Other amounts receivable: +€61,306
- Cash +€8,990
up €8,990 (+609%), from €1,476 to €10,466
mainly Net result for the year (+€121,177) and Tax, wage and social debts (+€34,144)
- Deferred charges and accrued income -€6,596
down €6,596 (-100%), from €6,596 to €0
- Reserves +€121,177
up €121,177 (+10,980%), from €1,104 to €122,281
- Other debts -€35,133
down €35,133 (-9.3%), from €379,700 to €344,566
- Tax, wage and social debts +€34,144
up €34,144 (+2,147%), from €1,590 to €35,734
- Trade debts -€18,022
down €18,022 (-85.6%), from €21,065 to €3,043
- Gross operating margin +€143,567
up €143,567, from -€4,441 to €139,125
- Taxes +€34,320
up €34,320 (+7,352%), from €467 to €34,787
- Financial income +€10,476
up €10,476 (+159%), from €6,597 to €17,073
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 | €413,458 | €515,625 | +€102,166 | +24.7% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €412,458 | €514,625 | +€102,166 | +24.8% |
| Amounts receivable within one year | 40/41 | €404,386 | €504,158 | +€99,773 | +24.7% |
| Trade receivables | 40 | €46,568 | €85,034 | +€38,467 | +82.6% |
| Other amounts receivable | 41 | €357,818 | €419,124 | +€61,306 | +17.1% |
| Cash at bank and in hand | 54/58 | €1,476 | €10,466 | +€8,990 | +609% |
| Deferred charges and accrued income | 490/1 | €6,596 | €0 | -€6,596 | -100% |
| Total equity and liabilities | 10/49 | €413,458 | €515,625 | +€102,166 | +24.7% |
| Equity | 10/15 | €11,104 | €132,281 | +€121,177 | +1,091% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,104 | €122,281 | +€121,177 | +10,980% |
| Distributable reserves | 133 | €1,104 | €122,281 | +€121,177 | +10,980% |
| Amounts payable | 17/49 | €402,355 | €383,344 | -€19,011 | -4.7% |
| Amounts payable within one year | 42/48 | €402,355 | €383,344 | -€19,011 | -4.7% |
| Trade debts | 44 | €21,065 | €3,043 | -€18,022 | -85.6% |
| Suppliers | 440/4 | €21,065 | €3,043 | -€18,022 | -85.6% |
| Taxes, remuneration and social security | 45 | €1,590 | €35,734 | +€34,144 | +2,147% |
| Taxes | 450/3 | €1,590 | €35,734 | +€34,144 | +2,147% |
| Other amounts payable | 47/48 | €379,700 | €344,566 | -€35,133 | -9.3% |
| Other operating charges | 640/8 | €537 | €0 | -€537 | -100% |
| Gross operating margin | 9900 | -€4,441 | €139,125 | +€143,567 | |
| Operating profit (loss) | 9901 | -€4,979 | €139,125 | +€144,104 | |
| Financial income | 75/76B | €6,597 | €17,073 | +€10,476 | +159% |
| Recurring financial income | 75 | €6,597 | €17,073 | +€10,476 | +159% |
| Financial charges | 65/66B | €48 | €235 | +€187 | +386% |
| Recurring financial charges | 65 | €48 | €235 | +€187 | +386% |
| Profit (loss) for the period before taxes | 9903 | €1,570 | €155,964 | +€154,393 | +9,832% |
| Income taxes | 67/77 | €467 | €34,787 | +€34,320 | +7,352% |
| Profit (loss) for the period | 9904 | €1,104 | €121,177 | +€120,074 | +10,880% |
| Profit (loss) for the period to be appropriated | 9905 | €1,104 | €121,177 | +€120,074 | +10,880% |
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 23 October 2026 via checked.be.