FC&DS 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&DS CONCEPT
Largest movements
- Receivables within one year +€5,896
up €5,896 (+9.0%), from €65,394 to €71,290
of which Other amounts receivable: +€17,225
- Cash -€3,642
down €3,642 (-7.1%), from €51,463 to €47,821
mainly Trade debts (-€8,833) and Receivables within one year (-€5,896)
- Profit (loss) carried forward +€10,117
up €10,117 (+9.9%), from €102,062 to €112,179
- Trade debts -€8,833
no longer reported in 2025 (was €8,833)
- Taxes -€5,196
down €5,196 (-63.3%), from €8,209 to €3,013
- Gross operating margin +€4,326
up €4,326 (+41.5%), from €10,427 to €14,752
- Depreciation +€644
up €644 (+123%), from €522 to €1,166
- Other operating charges +€565
up €565 (+131%), from €432 to €997
- Financial income -€338
down €338 (-31.2%), from €1,083 to €745
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 | €119,103 | €121,191 | +€2,089 | +1.8% |
| Fixed assets | 21/28 | €2,246 | €2,081 | -€165 | -7.3% |
| Tangible fixed assets | 22/27 | €2,246 | €2,081 | -€165 | -7.3% |
| Furniture and vehicles | 24 | €2,246 | €2,081 | -€165 | -7.3% |
| Current assets | 29/58 | €116,857 | €119,110 | +€2,253 | +1.9% |
| Amounts receivable within one year | 40/41 | €65,394 | €71,290 | +€5,896 | +9.0% |
| Trade receivables | 40 | €31,936 | €20,606 | -€11,330 | -35.5% |
| Other amounts receivable | 41 | €33,458 | €50,684 | +€17,225 | +51.5% |
| Cash at bank and in hand | 54/58 | €51,463 | €47,821 | -€3,642 | -7.1% |
| Total equity and liabilities | 10/49 | €119,103 | €121,191 | +€2,089 | +1.8% |
| Equity | 10/15 | €108,062 | €118,179 | +€10,117 | +9.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,062 | €112,179 | +€10,117 | +9.9% |
| Amounts payable | 17/49 | €11,041 | €3,013 | -€8,029 | -72.7% |
| Amounts payable within one year | 42/48 | €11,041 | €3,013 | -€8,029 | -72.7% |
| Trade debts | 44 | €8,833 | - | -€8,833 | |
| Suppliers | 440/4 | €8,833 | - | -€8,833 | |
| Taxes, remuneration and social security | 45 | €2,209 | €3,013 | +€804 | +36.4% |
| Taxes | 450/3 | €2,209 | €3,013 | +€804 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €522 | €1,166 | +€644 | +123% |
| Other operating charges | 640/8 | €432 | €997 | +€565 | +131% |
| Gross operating margin | 9900 | €10,427 | €14,752 | +€4,326 | +41.5% |
| Operating profit (loss) | 9901 | €9,472 | €12,590 | +€3,117 | +32.9% |
| Financial income | 75/76B | €1,083 | €745 | -€338 | -31.2% |
| Recurring financial income | 75 | €1,083 | €745 | -€338 | -31.2% |
| Financial charges | 65/66B | €210 | €205 | -€6 | -2.7% |
| Recurring financial charges | 65 | €210 | €205 | -€6 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €10,345 | €13,130 | +€2,785 | +26.9% |
| Income taxes | 67/77 | €8,209 | €3,013 | -€5,196 | -63.3% |
| Profit (loss) for the period | 9904 | €2,136 | €10,117 | +€7,981 | +374% |
| Profit (loss) for the period to be appropriated | 9905 | €2,136 | €10,117 | +€7,981 | +374% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.