FC CONCEPT: 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 CONCEPT
Largest movements
- Cash +€17,269
up €17,269 (+594%), from €2,909 to €20,178
mainly Trade debts (+€11,878) and Other debts (+€5,205)
- Receivables within one year -€3,373
down €3,373 (-3.6%), from €93,225 to €89,853
of which Trade receivables: -€10,798
- Trade debts +€11,878
up €11,878 (+1,181%), from €1,006 to €12,884
- Other debts +€5,205
new in 2025: €5,205
- Tax, wage and social debts -€5,198
down €5,198 (-75.4%), from €6,896 to €1,698
of which Remuneration and social security: -€5,400
- Profit (loss) carried forward +€2,252
up €2,252 (+3.6%), from €62,692 to €64,944
- Depreciation -€4,347
down €4,347 (-79.1%), from €5,493 to €1,147
- Gross operating margin -€3,645
down €3,645 (-45.3%), from €8,048 to €4,403
- Financial income +€829
up €829 (+387%), from €214 to €1,043
- Taxes +€588
up €588 (+115%), from €510 to €1,098
- Financial charges -€256
down €256 (-35.4%), from €724 to €467
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 | €103,054 | €117,191 | +€14,137 | +13.7% |
| Fixed assets | 21/28 | €1,965 | €1,495 | -€470 | -23.9% |
| Tangible fixed assets | 22/27 | €1,965 | €1,495 | -€470 | -23.9% |
| Plant, machinery and equipment | 23 | €1,576 | €996 | -€579 | -36.8% |
| Furniture and vehicles | 24 | €389 | €499 | +€109 | +28.1% |
| Current assets | 29/58 | €101,089 | €115,696 | +€14,607 | +14.4% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,225 | €89,853 | -€3,373 | -3.6% |
| Trade receivables | 40 | €92,005 | €81,207 | -€10,798 | -11.7% |
| Other amounts receivable | 41 | €1,221 | €8,646 | +€7,425 | +608% |
| Cash at bank and in hand | 54/58 | €2,909 | €20,178 | +€17,269 | +594% |
| Deferred charges and accrued income | 490/1 | €955 | €1,665 | +€711 | +74.5% |
| Total equity and liabilities | 10/49 | €103,054 | €117,191 | +€14,137 | +13.7% |
| Equity | 10/15 | €95,152 | €97,404 | +€2,252 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,692 | €64,944 | +€2,252 | +3.6% |
| Amounts payable | 17/49 | €7,902 | €19,787 | +€11,885 | +150% |
| Amounts payable within one year | 42/48 | €7,902 | €19,787 | +€11,885 | +150% |
| Trade debts | 44 | €1,006 | €12,884 | +€11,878 | +1,181% |
| Suppliers | 440/4 | €1,006 | €12,884 | +€11,878 | +1,181% |
| Taxes, remuneration and social security | 45 | €6,896 | €1,698 | -€5,198 | -75.4% |
| Taxes | 450/3 | €1,496 | €1,698 | +€202 | +13.5% |
| Remuneration and social security | 454/9 | €5,400 | - | -€5,400 | |
| Other amounts payable | 47/48 | - | €5,205 | +€5,205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,493 | €1,147 | -€4,347 | -79.1% |
| Other operating charges | 640/8 | €717 | €482 | -€235 | -32.7% |
| Gross operating margin | 9900 | €8,048 | €4,403 | -€3,645 | -45.3% |
| Operating profit (loss) | 9901 | €1,838 | €2,774 | +€937 | +51.0% |
| Financial income | 75/76B | €214 | €1,043 | +€829 | +387% |
| Recurring financial income | 75 | €214 | €1,043 | +€829 | +387% |
| Financial charges | 65/66B | €724 | €467 | -€256 | -35.4% |
| Recurring financial charges | 65 | €724 | €467 | -€256 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €1,328 | €3,350 | +€2,022 | +152% |
| Income taxes | 67/77 | €510 | €1,098 | +€588 | +115% |
| Profit (loss) for the period | 9904 | €819 | €2,252 | +€1,434 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €819 | €2,252 | +€1,434 | +175% |
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 31 October 2026 via checked.be.