FCA Group: 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.
FCA Group
Largest movements
- Receivables within one year -€5,383
down €5,383 (-11.8%), from €45,454 to €40,071
of which Trade receivables: -€6,598
- Tangible fixed assets +€1,865
up €1,865 (+50.0%), from €3,733 to €5,598
of which Plant, machinery and equipment: +€3,955
- Financial fixed assets +€1,452
new in 2025: €1,452
- Cash +€592
up €592 (+144.5%), from €410 to €1,002
mainly Net result for the year (+€14,605) and Receivables within one year (+€5,383)
- Trade debts -€18,065
down €18,065 (-64.0%), from €28,232 to €10,166
- Reserves +€14,605
up €14,605 (+96.3%), from €15,167 to €29,772
- Tax, wage and social debts +€3,697
up €3,697 (+95.1%), from €3,886 to €7,583
- Other debts -€1,710
down €1,710 (-74.0%), from €2,312 to €602
- Gross operating margin +€1,019
up €1,019 (+4.8%), from €21,109 to €22,128
- Depreciation +€498
up €498 (+19.9%), from €2,500 to €2,998
- Taxes +€449
up €449 (+12.6%), from €3,567 to €4,016
- Other operating charges -€392
down €392 (-47.5%), from €826 to €434
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 | €49,597 | €48,123 | -€1,474 | -3.0% |
| Fixed assets | 21/28 | €3,733 | €7,050 | +€3,317 | +88.9% |
| Tangible fixed assets | 22/27 | €3,733 | €5,598 | +€1,865 | +50.0% |
| Plant, machinery and equipment | 23 | - | €3,955 | +€3,955 | |
| Furniture and vehicles | 24 | €3,733 | €1,642 | -€2,091 | -56.0% |
| Financial fixed assets | 28 | - | €1,452 | +€1,452 | |
| Current assets | 29/58 | €45,864 | €41,074 | -€4,791 | -10.4% |
| Amounts receivable within one year | 40/41 | €45,454 | €40,071 | -€5,383 | -11.8% |
| Trade receivables | 40 | €45,349 | €38,751 | -€6,598 | -14.5% |
| Other amounts receivable | 41 | €105 | €1,320 | +€1,215 | +1156.7% |
| Cash at bank and in hand | 54/58 | €410 | €1,002 | +€592 | +144.5% |
| Total equity and liabilities | 10/49 | €49,597 | €48,123 | -€1,474 | -3.0% |
| Equity | 10/15 | €15,167 | €29,772 | +€14,605 | +96.3% |
| Contributions | 10/11 | €0 | €0 | = | |
| Reserves | 13 | €15,167 | €29,772 | +€14,605 | +96.3% |
| Distributable reserves | 133 | €15,167 | €29,772 | +€14,605 | +96.3% |
| Amounts payable | 17/49 | €34,430 | €18,352 | -€16,079 | -46.7% |
| Amounts payable within one year | 42/48 | €34,430 | €18,352 | -€16,079 | -46.7% |
| Trade debts | 44 | €28,232 | €10,166 | -€18,065 | -64.0% |
| Suppliers | 440/4 | €28,232 | €10,166 | -€18,065 | -64.0% |
| Taxes, remuneration and social security | 45 | €3,886 | €7,583 | +€3,697 | +95.1% |
| Taxes | 450/3 | €3,886 | €7,583 | +€3,697 | +95.1% |
| Other amounts payable | 47/48 | €2,312 | €602 | -€1,710 | -74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €2,998 | +€498 | +19.9% |
| Other operating charges | 640/8 | €826 | €434 | -€392 | -47.5% |
| Gross operating margin | 9900 | €21,109 | €22,128 | +€1,019 | +4.8% |
| Operating profit (loss) | 9901 | €17,783 | €18,696 | +€913 | +5.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +95.8% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +95.8% |
| Financial charges | 65/66B | €225 | €76 | -€149 | -66.1% |
| Recurring financial charges | 65 | €225 | €76 | -€149 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €17,558 | €18,620 | +€1,062 | +6.0% |
| Income taxes | 67/77 | €3,567 | €4,016 | +€449 | +12.6% |
| Profit (loss) for the period | 9904 | €13,991 | €14,605 | +€613 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,991 | €14,605 | +€613 | +4.4% |
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 8 October 2026 via checked.be.