FC CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash -€32,247
down €32,247 (-13.8%), from €233,155 to €200,908
mainly Contributions, distributions and other (-€107,230) and Advances received (-€64,915)
- Tangible fixed assets -€26,829
down €26,829 (-23.2%), from €115,763 to €88,934
of which Furniture and vehicles: -€21,052
- Receivables within one year -€14,412
down €14,412 (-11.1%), from €130,238 to €115,826
of which Trade receivables: -€16,049
- Profit (loss) carried forward -€67,888
down €67,888 (-99.5%), from €68,230 to €342
- Advances received -€64,915
down €64,915 (-100%), from €64,915 to €0
- Other debts +€46,619
up €46,619 (+58.9%), from €79,106 to €125,725
- Trade debts +€27,940
up €27,940 (+26.6%), from €105,084 to €133,025
- Debts after one year -€26,157
down €26,157 (-34.4%), from €75,943 to €49,786
- Staff costs +€10,534
up €10,534 (+60.8%), from €17,336 to €27,869
- Depreciation +€6,003
up €6,003 (+21.4%), from €28,055 to €34,058
- Financial charges +€5,513
up €5,513 (+119%), from €4,634 to €10,147
of which Financial charges: +€5,513
- Financial income -€4,389
down €4,389 (-88.2%), from €4,976 to €587
- Other operating charges +€1,882
up €1,882 (+52.9%), from €3,555 to €5,436
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €479,156 | €409,509 | -€69,647 | -14.5% |
| Fixed assets | 21/28 | €115,763 | €88,934 | -€26,829 | -23.2% |
| Tangible fixed assets | 22/27 | €115,763 | €88,934 | -€26,829 | -23.2% |
| Land and buildings | 22 | €24,253 | €21,593 | -€2,660 | -11.0% |
| Plant, machinery and equipment | 23 | €6,998 | €3,881 | -€3,117 | -44.5% |
| Furniture and vehicles | 24 | €84,511 | €63,460 | -€21,052 | -24.9% |
| Current assets | 29/58 | €363,393 | €320,575 | -€42,818 | -11.8% |
| Amounts receivable within one year | 40/41 | €130,238 | €115,826 | -€14,412 | -11.1% |
| Trade receivables | 40 | €123,919 | €107,870 | -€16,049 | -13.0% |
| Other amounts receivable | 41 | €6,319 | €7,956 | +€1,637 | +25.9% |
| Cash at bank and in hand | 54/58 | €233,155 | €200,908 | -€32,247 | -13.8% |
| Deferred charges and accrued income | 490/1 | - | €3,841 | +€3,841 | |
| Total equity and liabilities | 10/49 | €479,156 | €409,509 | -€69,647 | -14.5% |
| Equity | 10/15 | €88,690 | €20,802 | -€67,888 | -76.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,230 | €342 | -€67,888 | -99.5% |
| Amounts payable | 17/49 | €390,466 | €388,707 | -€1,759 | -0.5% |
| Amounts payable after more than one year | 17 | €75,943 | €49,786 | -€26,157 | -34.4% |
| Financial debts | 170/4 | €75,943 | €49,786 | -€26,157 | -34.4% |
| Amounts payable within one year | 42/48 | €314,523 | €338,921 | +€24,398 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €22,342 | €40,085 | +€17,743 | +79.4% |
| Trade debts | 44 | €105,084 | €133,025 | +€27,940 | +26.6% |
| Suppliers | 440/4 | €105,084 | €133,025 | +€27,940 | +26.6% |
| Advances received on contracts in progress | 46 | €64,915 | €0 | -€64,915 | -100% |
| Taxes, remuneration and social security | 45 | €43,075 | €40,086 | -€2,989 | -6.9% |
| Taxes | 450/3 | €41,506 | €38,160 | -€3,346 | -8.1% |
| Remuneration and social security | 454/9 | €1,569 | €1,926 | +€357 | +22.7% |
| Other amounts payable | 47/48 | €79,106 | €125,725 | +€46,619 | +58.9% |
| Non-recurring operating income | 76A | - | €12,089 | +€12,089 | |
| Remuneration, social security and pensions | 62 | €17,336 | €27,869 | +€10,534 | +60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,055 | €34,058 | +€6,003 | +21.4% |
| Other operating charges | 640/8 | €3,555 | €5,436 | +€1,882 | +52.9% |
| Gross operating margin | 9900 | €136,202 | €136,529 | +€327 | +0.2% |
| Operating profit (loss) | 9901 | €87,257 | €69,165 | -€18,092 | -20.7% |
| Financial income | 75/76B | €4,976 | €587 | -€4,389 | -88.2% |
| Recurring financial income | 75 | €4,976 | €587 | -€4,389 | -88.2% |
| Financial charges | 65/66B | €4,634 | €10,147 | +€5,513 | +119% |
| Recurring financial charges | 65 | €4,634 | €10,147 | +€5,513 | +119% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €87,598 | €59,605 | -€27,994 | -32.0% |
| Income taxes | 67/77 | €19,368 | €20,262 | +€894 | +4.6% |
| Profit (loss) for the period | 9904 | €68,230 | €39,342 | -€28,888 | -42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,230 | €39,342 | -€28,888 | -42.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.