FC ENGINEERING & CONSULTANCY: 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 ENGINEERING & CONSULTANCY
Largest movements
- Tangible fixed assets +€86,920
up €86,920 (+153%), from €56,912 to €143,832
of which Furniture and vehicles: +€87,468
- Deferred charges and accrued income +€35,518
up €35,518 (+37.0%), from €95,920 to €131,438
- Cash -€18,588
down €18,588 (-41.3%), from €44,973 to €26,385
mainly Investment in fixed assets (net) (-€112,168) and Contributions, distributions and other (-€60,000)
- Receivables within one year -€3,740
down €3,740 (-13.1%), from €28,578 to €24,837
- Reserves +€73,509
up €73,509 (+39.0%), from €188,706 to €262,215
of which Distributable reserves: +€77,909
- Debts after one year +€44,582
new in 2025: €44,582
- Accrued charges and deferred income -€10,000
no longer reported in 2025 (was €10,000)
- Tax, wage and social debts -€4,728
down €4,728 (-36.5%), from €12,941 to €8,213
- Financial charges -€41,289
down €41,289 (-97.8%), from €42,207 to €918
of which Non-recurring financial charges: -€42,207
- Other operating charges -€21,206
no longer reported in 2025 (was €21,206)
- Gross operating margin +€12,116
up €12,116 (+7.3%), from €165,024 to €177,140
- Depreciation +€10,733
up €10,733 (+73.9%), from €14,515 to €25,248
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 | €226,383 | €326,492 | +€100,109 | +44.2% |
| Fixed assets | 21/28 | €56,912 | €143,832 | +€86,920 | +153% |
| Tangible fixed assets | 22/27 | €56,912 | €143,832 | +€86,920 | +153% |
| Plant, machinery and equipment | 23 | €24,087 | €23,539 | -€548 | -2.3% |
| Furniture and vehicles | 24 | €32,826 | €120,294 | +€87,468 | +266% |
| Current assets | 29/58 | €169,471 | €182,660 | +€13,190 | +7.8% |
| Amounts receivable within one year | 40/41 | €28,578 | €24,837 | -€3,740 | -13.1% |
| Trade receivables | 40 | €28,578 | €24,837 | -€3,740 | -13.1% |
| Cash at bank and in hand | 54/58 | €44,973 | €26,385 | -€18,588 | -41.3% |
| Deferred charges and accrued income | 490/1 | €95,920 | €131,438 | +€35,518 | +37.0% |
| Total equity and liabilities | 10/49 | €226,383 | €326,492 | +€100,109 | +44.2% |
| Equity | 10/15 | €194,906 | €268,415 | +€73,509 | +37.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €188,706 | €262,215 | +€73,509 | +39.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,102 | €24,701 | -€4,400 | -15.1% |
| Distributable reserves | 133 | €157,745 | €235,654 | +€77,909 | +49.4% |
| Provisions and deferred taxes | 16 | €4,400 | €3,300 | -€1,100 | -25.0% |
| Deferred taxes | 168 | €4,400 | €3,300 | -€1,100 | -25.0% |
| Amounts payable | 17/49 | €27,076 | €54,777 | +€27,701 | +102% |
| Amounts payable after more than one year | 17 | - | €44,582 | +€44,582 | |
| Financial debts | 170/4 | - | €44,582 | +€44,582 | |
| Amounts payable within one year | 42/48 | €17,076 | €10,195 | -€6,882 | -40.3% |
| Trade debts | 44 | €4,136 | €1,981 | -€2,154 | -52.1% |
| Suppliers | 440/4 | €4,136 | €1,981 | -€2,154 | -52.1% |
| Taxes, remuneration and social security | 45 | €12,941 | €8,213 | -€4,728 | -36.5% |
| Taxes | 450/3 | €12,941 | €8,213 | -€4,728 | -36.5% |
| Accrued charges and deferred income | 492/3 | €10,000 | - | -€10,000 | |
| Non-recurring operating income | 76A | €14,186 | €12,571 | -€1,615 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,515 | €25,248 | +€10,733 | +73.9% |
| Other operating charges | 640/8 | €21,206 | - | -€21,206 | |
| Gross operating margin | 9900 | €165,024 | €177,140 | +€12,116 | +7.3% |
| Operating profit (loss) | 9901 | €129,303 | €151,892 | +€22,589 | +17.5% |
| Financial charges | 65/66B | €42,207 | €918 | -€41,289 | -97.8% |
| Recurring financial charges | 65 | €42,207 | €918 | -€41,289 | -97.8% |
| Non-recurring financial charges | 66B | €42,207 | - | -€42,207 | |
| Profit (loss) for the period before taxes | 9903 | €87,096 | €150,974 | +€63,878 | +73.3% |
| Transfer from deferred taxes | 780 | €1,100 | €1,100 | = | 0.0% |
| Income taxes | 67/77 | €17,891 | €18,565 | +€674 | +3.8% |
| Profit (loss) for the period | 9904 | €70,305 | €133,509 | +€63,204 | +89.9% |
| Transfer from tax-exempt reserves | 789 | €4,400 | €4,400 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €74,706 | €137,909 | +€63,204 | +84.6% |
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 13 October 2026 via checked.be.