FC WASH: 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 WASH
Largest movements
- Tangible fixed assets -€27,147
down €27,147 (-9.3%), from €291,986 to €264,839
of which Land and buildings: -€14,862
- Receivables within one year +€6,484
up €6,484 (+152%), from €4,258 to €10,742
of which Other amounts receivable: +€6,161
- Cash -€5,541
no longer reported in 2025 (was €5,541)
mainly Debts after one year (-€36,014) and Receivables within one year (-€6,484)
- Debts after one year -€36,014
down €36,014 (-30.8%), from €116,972 to €80,958
- Reserves +€12,672
up €12,672 (+793%), from €1,598 to €14,270
- Current portion of long-term debt -€4,745
down €4,745 (-9.5%), from €49,830 to €45,085
- Trade debts +€3,339
up €3,339 (+84.8%), from €3,939 to €7,278
- Gross operating margin -€10,606
down €10,606 (-9.9%), from €106,658 to €96,052
- Taxes -€2,839
down €2,839 (-29.3%), from €9,681 to €6,843
- Other operating charges +€1,859
up €1,859 (+88.0%), from €2,112 to €3,971
- Depreciation +€1,666
up €1,666 (+6.5%), from €25,481 to €27,147
- Staff costs +€1,197
up €1,197 (+3.0%), from €40,572 to €41,770
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 | €304,559 | €279,708 | -€24,851 | -8.2% |
| Fixed assets | 21/28 | €291,986 | €264,839 | -€27,147 | -9.3% |
| Tangible fixed assets | 22/27 | €291,986 | €264,839 | -€27,147 | -9.3% |
| Land and buildings | 22 | €255,927 | €241,065 | -€14,862 | -5.8% |
| Plant, machinery and equipment | 23 | €24,901 | €20,574 | -€4,327 | -17.4% |
| Furniture and vehicles | 24 | €11,158 | €3,199 | -€7,959 | -71.3% |
| Current assets | 29/58 | €12,573 | €14,869 | +€2,296 | +18.3% |
| Stocks and contracts in progress | 3 | €167 | €167 | = | 0.0% |
| Stocks | 30/36 | €167 | €167 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,258 | €10,742 | +€6,484 | +152% |
| Trade receivables | 40 | €721 | €1,044 | +€323 | +44.7% |
| Other amounts receivable | 41 | €3,537 | €9,699 | +€6,161 | +174% |
| Cash at bank and in hand | 54/58 | €5,541 | - | -€5,541 | |
| Deferred charges and accrued income | 490/1 | €2,606 | €3,959 | +€1,353 | +51.9% |
| Total equity and liabilities | 10/49 | €304,559 | €279,708 | -€24,851 | -8.2% |
| Equity | 10/15 | €109,972 | €122,644 | +€12,672 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,598 | €14,270 | +€12,672 | +793% |
| Distributable reserves | 133 | €1,598 | €14,270 | +€12,672 | +793% |
| Profit (loss) carried forward | 14 | €89,774 | €89,774 | = | 0.0% |
| Amounts payable | 17/49 | €194,587 | €157,063 | -€37,524 | -19.3% |
| Amounts payable after more than one year | 17 | €116,972 | €80,958 | -€36,014 | -30.8% |
| Financial debts | 170/4 | €116,972 | €80,958 | -€36,014 | -30.8% |
| Amounts payable within one year | 42/48 | €76,222 | €74,043 | -€2,179 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €49,830 | €45,085 | -€4,745 | -9.5% |
| Financial debts | 43 | - | €1,767 | +€1,767 | |
| Credit institutions | 430/8 | - | €1,767 | +€1,767 | |
| Trade debts | 44 | €3,939 | €7,278 | +€3,339 | +84.8% |
| Suppliers | 440/4 | €3,939 | €7,278 | +€3,339 | +84.8% |
| Taxes, remuneration and social security | 45 | €12,585 | €10,146 | -€2,439 | -19.4% |
| Taxes | 450/3 | €7,014 | €4,356 | -€2,659 | -37.9% |
| Remuneration and social security | 454/9 | €5,571 | €5,791 | +€220 | +3.9% |
| Other amounts payable | 47/48 | €9,867 | €9,767 | -€100 | -1.0% |
| Accrued charges and deferred income | 492/3 | €1,393 | €2,063 | +€670 | +48.1% |
| Remuneration, social security and pensions | 62 | €40,572 | €41,770 | +€1,197 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,481 | €27,147 | +€1,666 | +6.5% |
| Other operating charges | 640/8 | €2,112 | €3,971 | +€1,859 | +88.0% |
| Gross operating margin | 9900 | €106,658 | €96,052 | -€10,606 | -9.9% |
| Operating profit (loss) | 9901 | €38,492 | €23,165 | -€15,327 | -39.8% |
| Financial income | 75/76B | €107 | €331 | +€224 | +210% |
| Recurring financial income | 75 | €107 | €331 | +€224 | +210% |
| Financial charges | 65/66B | €4,913 | €3,981 | -€932 | -19.0% |
| Recurring financial charges | 65 | €4,913 | €3,981 | -€932 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €33,686 | €19,515 | -€14,171 | -42.1% |
| Income taxes | 67/77 | €9,681 | €6,843 | -€2,839 | -29.3% |
| Profit (loss) for the period | 9904 | €24,004 | €12,672 | -€11,332 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,004 | €12,672 | -€11,332 | -47.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.