FC Services: 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 Services
Largest movements
- Current investments +€360,937
up €360,937 (+7.0%), from €5.2m to €5.5m
- Receivables within one year +€262,156
up €262,156 (+46.3%), from €566,176 to €828,333
- Cash +€146,697
up €146,697 (+56.2%), from €261,125 to €407,822
mainly Net result for the year (+€1.5m) and Other debts (+€15,000)
- Reserves +€1.5m
up €1.5m (+19.4%), from €7.9m to €9.5m
of which Distributable reserves: +€1.1m
- Debts after one year -€378,704
down €378,704 (-100.0%), from €378,704 to €0
- Tax, wage and social debts -€168,595
down €168,595 (-100.0%), from €168,595 to €0
- Financial income +€249,476
up €249,476 (+121.6%), from €205,188 to €454,664
- Financial charges +€41,155
up €41,155 (+50.8%), from €80,959 to €122,114
- Taxes +€30,720
up €30,720 (+5.5%), from €559,948 to €590,667
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 | €9,216,096 | €10,091,684 | +€875,587 | +9.5% |
| Fixed assets | 21/28 | €4,049 | €3,066 | -€983 | -24.3% |
| Tangible fixed assets | 22/27 | €2,313 | €1,331 | -€983 | -42.5% |
| Plant, machinery and equipment | 23 | €2,313 | €1,331 | -€983 | -42.5% |
| Financial fixed assets | 28 | €1,735 | €1,735 | = | 0.0% |
| Current assets | 29/58 | €9,212,048 | €10,088,618 | +€876,570 | +9.5% |
| Amounts receivable after more than one year | 29 | €3,176,987 | €3,257,142 | +€80,154 | +2.5% |
| Other amounts receivable | 291 | €3,176,987 | €3,257,142 | +€80,154 | +2.5% |
| Amounts receivable within one year | 40/41 | €566,176 | €828,333 | +€262,156 | +46.3% |
| Other amounts receivable | 41 | €566,176 | €828,333 | +€262,156 | +46.3% |
| Current investments | 50/53 | €5,180,931 | €5,541,868 | +€360,937 | +7.0% |
| Cash at bank and in hand | 54/58 | €261,125 | €407,822 | +€146,697 | +56.2% |
| Deferred charges and accrued income | 490/1 | €26,828 | €53,453 | +€26,625 | +99.2% |
| Total equity and liabilities | 10/49 | €9,216,096 | €10,091,684 | +€875,587 | +9.5% |
| Equity | 10/15 | €7,960,679 | €9,499,320 | +€1.5m | +19.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,948,279 | €9,486,920 | +€1.5m | +19.4% |
| Tax-exempt reserves | 132 | €850,420 | €1,334,570 | +€484,150 | +56.9% |
| Distributable reserves | 133 | €7,097,859 | €8,152,350 | +€1.1m | +14.9% |
| Amounts payable | 17/49 | €1,255,418 | €592,364 | -€663,054 | -52.8% |
| Amounts payable after more than one year | 17 | €378,704 | €0 | -€378,704 | -100.0% |
| Financial debts | 170/4 | €378,704 | €0 | -€378,704 | -100.0% |
| Amounts payable within one year | 42/48 | €802,502 | €590,745 | -€211,757 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €374,506 | €378,704 | +€4,198 | +1.1% |
| Financial debts | 43 | €127,438 | €63,609 | -€63,829 | -50.1% |
| Credit institutions | 430/8 | €127,438 | €63,609 | -€63,829 | -50.1% |
| Trade debts | 44 | €6,963 | €8,432 | +€1,469 | +21.1% |
| Suppliers | 440/4 | €6,963 | €8,432 | +€1,469 | +21.1% |
| Taxes, remuneration and social security | 45 | €168,595 | €0 | -€168,595 | -100.0% |
| Taxes | 450/3 | €168,595 | €0 | -€168,595 | -100.0% |
| Other amounts payable | 47/48 | €125,000 | €140,000 | +€15,000 | +12.0% |
| Accrued charges and deferred income | 492/3 | €74,212 | €1,619 | -€72,593 | -97.8% |
| Remuneration, social security and pensions | 62 | - | €747 | +€747 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €540 | €983 | +€443 | +82.1% |
| Other operating charges | 640/8 | €8,867 | €9,956 | +€1,090 | +12.3% |
| Gross operating margin | 9900 | €1,806,993 | €1,808,445 | +€1,452 | +0.1% |
| Operating profit (loss) | 9901 | €1,797,587 | €1,796,759 | -€828 | 0.0% |
| Financial income | 75/76B | €205,188 | €454,664 | +€249,476 | +121.6% |
| Recurring financial income | 75 | €205,188 | €454,664 | +€249,476 | +121.6% |
| Financial charges | 65/66B | €80,959 | €122,114 | +€41,155 | +50.8% |
| Recurring financial charges | 65 | €80,959 | €122,114 | +€41,155 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €1,921,816 | €2,129,309 | +€207,493 | +10.8% |
| Income taxes | 67/77 | €559,948 | €590,667 | +€30,720 | +5.5% |
| Profit (loss) for the period | 9904 | €1,361,868 | €1,538,641 | +€176,773 | +13.0% |
| Transfer from tax-exempt reserves | 789 | €108,071 | €105,250 | -€2,821 | -2.6% |
| Transfer to tax-exempt reserves | 689 | €526,250 | €589,400 | +€63,150 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €943,689 | €1,054,491 | +€110,802 | +11.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.