FC 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.
FC COMPANY
Largest movements
- Cash -€345,213
down €345,213 (-61.9%), from €557,717 to €212,503
mainly Debts after one year (-€415,000) and Investment in fixed assets (net) (-€48,514)
- Current investments -€116,644
down €116,644 (-18.6%), from €627,290 to €510,645
- Receivables within one year -€25,457
down €25,457 (-84.4%), from €30,146 to €4,689
- Tangible fixed assets +€20,531
up €20,531 (+3.1%), from €652,686 to €673,217
of which Plant, machinery and equipment: +€23,705
- Debts after one year -€415,000
no longer reported in 2025 (was €415,000)
- Profit (loss) carried forward -€43,219
down €43,219 (-7.0%), from €616,698 to €573,479
- Accrued charges and deferred income -€23,775
down €23,775 (-86.5%), from €27,474 to €3,699
- Financial income +€168,635
up €168,635 (+19,083%), from €884 to €169,519
of which Non-recurring financial income: +€158,964
- Financial charges +€135,533
up €135,533 (+566%), from €23,940 to €159,473
of which Non-recurring financial charges: +€158,964
- Gross operating margin -€29,596
down €29,596, from €10,167 to -€19,429
- Depreciation +€4,146
up €4,146 (+17.4%), from €23,837 to €27,983
- Other operating charges +€442
up €442 (+8.4%), from €5,227 to €5,669
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 | €1,869,679 | €1,402,085 | -€467,595 | -25.0% |
| Fixed assets | 21/28 | €653,226 | €673,757 | +€20,531 | +3.1% |
| Tangible fixed assets | 22/27 | €652,686 | €673,217 | +€20,531 | +3.1% |
| Land and buildings | 22 | €635,903 | €615,886 | -€20,018 | -3.1% |
| Plant, machinery and equipment | 23 | €8,276 | €31,982 | +€23,705 | +286% |
| Furniture and vehicles | 24 | €2,521 | €19,853 | +€17,332 | +687% |
| Other tangible fixed assets | 26 | €5,985 | €5,497 | -€488 | -8.2% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €1,216,454 | €728,328 | -€488,126 | -40.1% |
| Amounts receivable within one year | 40/41 | €30,146 | €4,689 | -€25,457 | -84.4% |
| Other amounts receivable | 41 | €30,146 | €4,689 | -€25,457 | -84.4% |
| Current investments | 50/53 | €627,290 | €510,645 | -€116,644 | -18.6% |
| Cash at bank and in hand | 54/58 | €557,717 | €212,503 | -€345,213 | -61.9% |
| Deferred charges and accrued income | 490/1 | €1,301 | €490 | -€811 | -62.4% |
| Total equity and liabilities | 10/49 | €1,869,679 | €1,402,085 | -€467,595 | -25.0% |
| Equity | 10/15 | €1,372,303 | €1,329,084 | -€43,219 | -3.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €735,145 | €735,145 | = | 0.0% |
| Distributable reserves | 133 | €735,145 | €735,145 | = | 0.0% |
| Profit (loss) carried forward | 14 | €616,698 | €573,479 | -€43,219 | -7.0% |
| Amounts payable | 17/49 | €497,376 | €73,000 | -€424,376 | -85.3% |
| Amounts payable after more than one year | 17 | €415,000 | - | -€415,000 | |
| Financial debts | 170/4 | €415,000 | - | -€415,000 | |
| Amounts payable within one year | 42/48 | €54,902 | €69,301 | +€14,399 | +26.2% |
| Trade debts | 44 | €273 | €359 | +€86 | +31.6% |
| Suppliers | 440/4 | €273 | €359 | +€86 | +31.6% |
| Taxes, remuneration and social security | 45 | €1,050 | €1,116 | +€66 | +6.3% |
| Taxes | 450/3 | €1,050 | €1,116 | +€66 | +6.3% |
| Other amounts payable | 47/48 | €53,579 | €67,826 | +€14,247 | +26.6% |
| Accrued charges and deferred income | 492/3 | €27,474 | €3,699 | -€23,775 | -86.5% |
| Non-recurring operating income | 76A | - | €8,828 | +€8,828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,837 | €27,983 | +€4,146 | +17.4% |
| Other operating charges | 640/8 | €5,227 | €5,669 | +€442 | +8.4% |
| Gross operating margin | 9900 | €10,167 | -€19,429 | -€29,596 | |
| Operating profit (loss) | 9901 | -€18,897 | -€53,081 | -€34,184 | -181% |
| Financial income | 75/76B | €884 | €169,519 | +€168,635 | +19,083% |
| Recurring financial income | 75 | €884 | €10,555 | +€9,671 | +1,094% |
| Non-recurring financial income | 76B | - | €158,964 | +€158,964 | |
| Financial charges | 65/66B | €23,940 | €159,473 | +€135,533 | +566% |
| Recurring financial charges | 65 | €23,940 | €509 | -€23,431 | -97.9% |
| Non-recurring financial charges | 66B | - | €158,964 | +€158,964 | |
| Profit (loss) for the period before taxes | 9903 | -€41,953 | -€43,035 | -€1,082 | -2.6% |
| Income taxes | 67/77 | €334 | €184 | -€150 | -44.8% |
| Profit (loss) for the period | 9904 | -€42,287 | -€43,219 | -€932 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,287 | -€43,219 | -€932 | -2.2% |
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.