FC WORKS: 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 WORKS
Largest movements
- Tangible fixed assets +€89,919
up €89,919 (+18.0%), from €498,980 to €588,899
of which Furniture and vehicles: +€55,982
- Receivables within one year +€65,139
up €65,139 (+73.7%), from €88,364 to €153,503
of which Trade receivables: +€59,046
- Cash -€24,819
down €24,819 (-37.3%), from €66,575 to €41,757
mainly Other debts (-€404,865) and Investment in fixed assets (net) (-€138,419)
- Debts after one year +€454,095
up €454,095 (+1,773%), from €25,606 to €479,701
- Other debts -€404,865
down €404,865 (-99.6%), from €406,551 to €1,687
- Current portion of long-term debt +€33,209
up €33,209 (+329%), from €10,104 to €43,313
- Profit (loss) carried forward +€24,187
up €24,187 (+44.2%), from €54,777 to €78,964
- Trade debts +€22,830
up €22,830 (+17.5%), from €130,147 to €152,977
- Depreciation -€33,801
down €33,801 (-41.1%), from €82,301 to €48,500
- Financial charges +€16,871
up €16,871 (+815%), from €2,070 to €18,941
- Gross operating margin -€8,748
down €8,748 (-8.0%), from €109,676 to €100,928
- Other operating charges -€4,765
down €4,765 (-78.6%), from €6,064 to €1,299
- Taxes +€4,194
up €4,194 (+118%), from €3,560 to €7,754
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 | €656,234 | €788,496 | +€132,261 | +20.2% |
| Fixed assets | 21/28 | €498,980 | €588,899 | +€89,919 | +18.0% |
| Tangible fixed assets | 22/27 | €498,980 | €588,899 | +€89,919 | +18.0% |
| Land and buildings | 22 | €448,795 | €482,732 | +€33,937 | +7.6% |
| Furniture and vehicles | 24 | €50,184 | €106,166 | +€55,982 | +112% |
| Current assets | 29/58 | €157,255 | €199,597 | +€42,342 | +26.9% |
| Amounts receivable within one year | 40/41 | €88,364 | €153,503 | +€65,139 | +73.7% |
| Trade receivables | 40 | €87,204 | €146,250 | +€59,046 | +67.7% |
| Other amounts receivable | 41 | €1,160 | €7,253 | +€6,093 | +525% |
| Cash at bank and in hand | 54/58 | €66,575 | €41,757 | -€24,819 | -37.3% |
| Deferred charges and accrued income | 490/1 | €2,315 | €4,336 | +€2,021 | +87.3% |
| Total equity and liabilities | 10/49 | €656,234 | €788,496 | +€132,261 | +20.2% |
| Equity | 10/15 | €64,777 | €88,964 | +€24,187 | +37.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,777 | €78,964 | +€24,187 | +44.2% |
| Amounts payable | 17/49 | €591,457 | €699,532 | +€108,074 | +18.3% |
| Amounts payable after more than one year | 17 | €25,606 | €479,701 | +€454,095 | +1,773% |
| Financial debts | 170/4 | €25,606 | €479,701 | +€454,095 | +1,773% |
| Amounts payable within one year | 42/48 | €559,659 | €212,071 | -€347,588 | -62.1% |
| Current portion of amounts payable after more than one year | 42 | €10,104 | €43,313 | +€33,209 | +329% |
| Trade debts | 44 | €130,147 | €152,977 | +€22,830 | +17.5% |
| Suppliers | 440/4 | €130,147 | €152,977 | +€22,830 | +17.5% |
| Taxes, remuneration and social security | 45 | €12,857 | €14,094 | +€1,237 | +9.6% |
| Taxes | 450/3 | €12,857 | €10,094 | -€2,763 | -21.5% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €406,551 | €1,687 | -€404,865 | -99.6% |
| Accrued charges and deferred income | 492/3 | €6,192 | €7,760 | +€1,568 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,301 | €48,500 | -€33,801 | -41.1% |
| Other operating charges | 640/8 | €6,064 | €1,299 | -€4,765 | -78.6% |
| Non-recurring operating charges | 66A | €3,051 | €248 | -€2,803 | -91.9% |
| Gross operating margin | 9900 | €109,676 | €100,928 | -€8,748 | -8.0% |
| Operating profit (loss) | 9901 | €18,261 | €50,882 | +€32,621 | +179% |
| Financial charges | 65/66B | €2,070 | €18,941 | +€16,871 | +815% |
| Recurring financial charges | 65 | €2,070 | €18,941 | +€16,871 | +815% |
| Profit (loss) for the period before taxes | 9903 | €16,191 | €31,941 | +€15,750 | +97.3% |
| Income taxes | 67/77 | €3,560 | €7,754 | +€4,194 | +118% |
| Profit (loss) for the period | 9904 | €12,631 | €24,187 | +€11,556 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,631 | €24,187 | +€11,556 | +91.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.