FC2: 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.
FC2
Largest movements
- Cash -€7,271
down €7,271 (-44.5%), from €16,349 to €9,078
mainly Tax, wage and social debts (-€21,783) and Receivables within one year (-€1,771)
- Receivables within one year +€1,771
up €1,771 (+28.4%), from €6,230 to €8,001
of which Other amounts receivable: +€2,650
- Deferred charges and accrued income -€1,763
down €1,763 (-88.5%), from €1,992 to €228
- Tangible fixed assets -€452
down €452 (-37.5%), from €1,206 to €754
- Tax, wage and social debts -€21,783
down €21,783 (-73.4%), from €29,694 to €7,911
of which Remuneration and social security: -€13,000
- Profit (loss) carried forward +€13,760
up €13,760 (+82.3%), from -€16,721 to -€2,961
- Gross operating margin +€31,900
up €31,900, from -€10,052 to €21,848
- Taxes +€3,974
up €3,974 (+938.2%), from €424 to €4,397
- Financial charges -€1,052
down €1,052 (-51.8%), from €2,030 to €978
- Other operating charges +€346
up €346 (+19.8%), from €1,748 to €2,093
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,270 | €18,386 | -€7,884 | -30.0% |
| Formation expenses | 20 | €494 | €325 | -€168 | -34.1% |
| Fixed assets | 21/28 | €1,206 | €754 | -€452 | -37.5% |
| Tangible fixed assets | 22/27 | €1,206 | €754 | -€452 | -37.5% |
| Furniture and vehicles | 24 | €1,206 | €754 | -€452 | -37.5% |
| Current assets | 29/58 | €24,571 | €17,307 | -€7,263 | -29.6% |
| Amounts receivable within one year | 40/41 | €6,230 | €8,001 | +€1,771 | +28.4% |
| Trade receivables | 40 | €6,230 | €5,351 | -€878 | -14.1% |
| Other amounts receivable | 41 | - | €2,650 | +€2,650 | |
| Cash at bank and in hand | 54/58 | €16,349 | €9,078 | -€7,271 | -44.5% |
| Deferred charges and accrued income | 490/1 | €1,992 | €228 | -€1,763 | -88.5% |
| Total equity and liabilities | 10/49 | €26,270 | €18,386 | -€7,884 | -30.0% |
| Equity | 10/15 | -€10,721 | €3,039 | +€13,760 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,721 | -€2,961 | +€13,760 | +82.3% |
| Amounts payable | 17/49 | €36,991 | €15,347 | -€21,644 | -58.5% |
| Amounts payable within one year | 42/48 | €36,991 | €15,310 | -€21,682 | -58.6% |
| Trade debts | 44 | €6,340 | €6,481 | +€141 | +2.2% |
| Suppliers | 440/4 | €6,340 | €6,481 | +€141 | +2.2% |
| Taxes, remuneration and social security | 45 | €29,694 | €7,911 | -€21,783 | -73.4% |
| Taxes | 450/3 | €16,694 | €7,911 | -€8,783 | -52.6% |
| Remuneration and social security | 454/9 | €13,000 | €0 | -€13,000 | -100.0% |
| Other amounts payable | 47/48 | €958 | €918 | -€40 | -4.2% |
| Accrued charges and deferred income | 492/3 | - | €38 | +€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €435 | €621 | +€186 | +42.7% |
| Other operating charges | 640/8 | €1,748 | €2,093 | +€346 | +19.8% |
| Gross operating margin | 9900 | -€10,052 | €21,848 | +€31,900 | |
| Operating profit (loss) | 9901 | -€12,234 | €19,134 | +€31,368 | |
| Financial income | 75/76B | €100 | €1 | -€99 | -98.6% |
| Recurring financial income | 75 | €100 | €1 | -€99 | -98.6% |
| Financial charges | 65/66B | €2,030 | €978 | -€1,052 | -51.8% |
| Recurring financial charges | 65 | €2,030 | €978 | -€1,052 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,165 | €18,157 | +€32,322 | |
| Income taxes | 67/77 | €424 | €4,397 | +€3,974 | +938.2% |
| Profit (loss) for the period | 9904 | -€14,588 | €13,760 | +€28,348 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,588 | €13,760 | +€28,348 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.