FC SERVICE SOLUTION: 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 SERVICE SOLUTION
Largest movements
- Receivables within one year +€66,091
up €66,091 (+336.7%), from €19,631 to €85,722
of which Trade receivables: +€54,930
- Cash -€4,328
down €4,328 (-100.0%), from €4,329 to €1
mainly Receivables within one year (-€66,091)
- Tangible fixed assets -€2,696
down €2,696 (-28.5%), from €9,449 to €6,752
of which Furniture and vehicles: -€1,520
- Reserves +€45,533
up €45,533 (+172.5%), from €26,397 to €71,930
- Tax, wage and social debts +€12,433
up €12,433 (+174.4%), from €7,130 to €19,562
of which Remuneration and social security: +€12,433
- Gross operating margin +€25,701
up €25,701 (+74.3%), from €34,608 to €60,309
- Taxes +€5,303
up €5,303 (+74.4%), from €7,130 to €12,433
- Depreciation +€1,704
up €1,704 (+171.6%), from €993 to €2,696
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 | €33,527 | €92,475 | +€58,948 | +175.8% |
| Fixed assets | 21/28 | €9,449 | €6,752 | -€2,696 | -28.5% |
| Tangible fixed assets | 22/27 | €9,449 | €6,752 | -€2,696 | -28.5% |
| Plant, machinery and equipment | 23 | €5,548 | €4,372 | -€1,176 | -21.2% |
| Furniture and vehicles | 24 | €3,900 | €2,380 | -€1,520 | -39.0% |
| Current assets | 29/58 | €24,078 | €85,723 | +€61,644 | +256.0% |
| Amounts receivable within one year | 40/41 | €19,631 | €85,722 | +€66,091 | +336.7% |
| Trade receivables | 40 | €13,825 | €68,755 | +€54,930 | +397.3% |
| Other amounts receivable | 41 | €5,806 | €16,967 | +€11,161 | +192.2% |
| Cash at bank and in hand | 54/58 | €4,329 | €1 | -€4,328 | -100.0% |
| Deferred charges and accrued income | 490/1 | €119 | €0 | -€119 | -100.0% |
| Total equity and liabilities | 10/49 | €33,527 | €92,475 | +€58,948 | +175.8% |
| Equity | 10/15 | €26,397 | €71,577 | +€45,180 | +171.2% |
| Reserves | 13 | €26,397 | €71,930 | +€45,533 | +172.5% |
| Distributable reserves | 133 | €26,397 | €71,930 | +€45,533 | +172.5% |
| Profit (loss) carried forward | 14 | - | -€353 | -€353 | |
| Amounts payable | 17/49 | €7,130 | €20,897 | +€13,768 | +193.1% |
| Amounts payable within one year | 42/48 | €7,130 | €20,897 | +€13,768 | +193.1% |
| Trade debts | 44 | - | €835 | +€835 | |
| Suppliers | 440/4 | - | €835 | +€835 | |
| Taxes, remuneration and social security | 45 | €7,130 | €19,562 | +€12,433 | +174.4% |
| Taxes | 450/3 | €7,130 | €7,130 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €12,433 | +€12,433 | |
| Other amounts payable | 47/48 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €993 | €2,696 | +€1,704 | +171.6% |
| Gross operating margin | 9900 | €34,608 | €60,309 | +€25,701 | +74.3% |
| Operating profit (loss) | 9901 | €33,616 | €57,613 | +€23,997 | +71.4% |
| Financial charges | 65/66B | €89 | €0 | -€89 | -100.0% |
| Recurring financial charges | 65 | €89 | €0 | -€89 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €33,527 | €57,613 | +€24,086 | +71.8% |
| Income taxes | 67/77 | €7,130 | €12,433 | +€5,303 | +74.4% |
| Profit (loss) for the period | 9904 | €26,397 | €45,180 | +€18,783 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,397 | €45,180 | +€18,783 | +71.2% |
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 1 October 2026 via checked.be.