FC COMPTABILITE: 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.
FC COMPTABILITE
Largest movements
- Receivables within one year +€17,500
up €17,500 (+216.0%), from €8,100 to €25,600
of which Trade receivables: +€13,301
- Tangible fixed assets -€2,651
down €2,651 (-20.6%), from €12,857 to €10,206
of which Land and buildings: -€1,411
- Cash +€2,061
new in 2025: €2,061
mainly Net result for the year (+€12,630) and Tax, wage and social debts (+€8,299)
- Deferred charges and accrued income -€618
no longer reported in 2025 (was €618)
- Tax, wage and social debts +€8,299
up €8,299 (+176.7%), from €4,696 to €12,995
of which Taxes: +€6,299
- Other debts +€6,183
up €6,183 (+340.2%), from €1,817 to €8,000
- Profit (loss) carried forward +€4,630
up €4,630 (+177.2%), from €2,613 to €7,244
- Debts after one year -€1,946
down €1,946 (-25.9%), from €7,520 to €5,573
- Trade debts -€632
down €632 (-50.9%), from €1,242 to €609
- Gross operating margin +€17,094
up €17,094 (+543.4%), from €3,146 to €20,240
- Taxes +€3,995
new in 2025: €3,995
- Depreciation +€1,086
up €1,086 (+53.2%), from €2,044 to €3,130
- Financial charges +€234
up €234 (+89.6%), from €262 to €496
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 | €21,576 | €37,867 | +€16,291 | +75.5% |
| Fixed assets | 21/28 | €12,857 | €10,206 | -€2,651 | -20.6% |
| Tangible fixed assets | 22/27 | €12,857 | €10,206 | -€2,651 | -20.6% |
| Land and buildings | 22 | €7,643 | €6,232 | -€1,411 | -18.5% |
| Furniture and vehicles | 24 | €5,214 | €3,973 | -€1,241 | -23.8% |
| Current assets | 29/58 | €8,719 | €27,661 | +€18,943 | +217.3% |
| Amounts receivable within one year | 40/41 | €8,100 | €25,600 | +€17,500 | +216.0% |
| Trade receivables | 40 | €8,100 | €21,401 | +€13,301 | +164.2% |
| Other amounts receivable | 41 | - | €4,199 | +€4,199 | |
| Cash at bank and in hand | 54/58 | - | €2,061 | +€2,061 | |
| Deferred charges and accrued income | 490/1 | €618 | - | -€618 | |
| Total equity and liabilities | 10/49 | €21,576 | €37,867 | +€16,291 | +75.5% |
| Equity | 10/15 | €4,113 | €8,744 | +€4,630 | +112.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,613 | €7,244 | +€4,630 | +177.2% |
| Amounts payable | 17/49 | €17,462 | €29,123 | +€11,661 | +66.8% |
| Amounts payable after more than one year | 17 | €7,520 | €5,573 | -€1,946 | -25.9% |
| Financial debts | 170/4 | €7,520 | €5,573 | -€1,946 | -25.9% |
| Amounts payable within one year | 42/48 | €9,943 | €23,550 | +€13,607 | +136.9% |
| Financial debts | 43 | €2,188 | €1,946 | -€242 | -11.1% |
| Credit institutions | 430/8 | €1,872 | €1,946 | +€74 | +3.9% |
| Other loans | 439 | €316 | - | -€316 | |
| Trade debts | 44 | €1,242 | €609 | -€632 | -50.9% |
| Suppliers | 440/4 | €1,242 | €609 | -€632 | -50.9% |
| Taxes, remuneration and social security | 45 | €4,696 | €12,995 | +€8,299 | +176.7% |
| Taxes | 450/3 | €4,696 | €10,995 | +€6,299 | +134.1% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €1,817 | €8,000 | +€6,183 | +340.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,044 | €3,130 | +€1,086 | +53.2% |
| Other operating charges | 640/8 | €101 | €103 | +€2 | +2.0% |
| Non-recurring operating charges | 66A | €75 | - | -€75 | |
| Gross operating margin | 9900 | €3,146 | €20,240 | +€17,094 | +543.4% |
| Operating profit (loss) | 9901 | €926 | €17,007 | +€16,081 | +1735.7% |
| Financial income | 75/76B | - | €114 | +€114 | |
| Recurring financial income | 75 | - | €114 | +€114 | |
| Financial charges | 65/66B | €262 | €496 | +€234 | +89.6% |
| Recurring financial charges | 65 | €262 | €496 | +€234 | +89.6% |
| Profit (loss) for the period before taxes | 9903 | €665 | €16,625 | +€15,960 | +2400.6% |
| Income taxes | 67/77 | - | €3,995 | +€3,995 | |
| Profit (loss) for the period | 9904 | €665 | €12,630 | +€11,965 | +1799.7% |
| Profit (loss) for the period to be appropriated | 9905 | €665 | €12,630 | +€11,965 | +1799.7% |
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 29 September 2026 via checked.be.