FCA Management: 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.
FCA Management
Largest movements
- Cash +€102,743
up €102,743 (+14.0%), from €732,955 to €835,698
mainly Net result for the year (+€374,179) and Other debts (+€155,652)
- Receivables within one year -€36,208
no longer reported in 2025 (was €36,208)
- Other debts +€155,652
up €155,652 (+4,570%), from €3,406 to €159,058
- Tax, wage and social debts -€99,486
down €99,486 (-49.2%), from €202,173 to €102,687
- Profit (loss) carried forward +€14,179
up €14,179 (+124%), from €11,441 to €25,620
- Taxes -€29,465
down €29,465 (-19.7%), from €149,792 to €120,327
- Gross operating margin -€19,058
down €19,058 (-3.7%), from €520,723 to €501,665
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 | €769,164 | €837,923 | +€68,760 | +8.9% |
| Fixed assets | 21/28 | - | €2,225 | +€2,225 | |
| Tangible fixed assets | 22/27 | - | €2,225 | +€2,225 | |
| Furniture and vehicles | 24 | - | €2,225 | +€2,225 | |
| Current assets | 29/58 | €769,164 | €835,698 | +€66,534 | +8.7% |
| Amounts receivable within one year | 40/41 | €36,208 | - | -€36,208 | |
| Trade receivables | 40 | €36,208 | - | -€36,208 | |
| Cash at bank and in hand | 54/58 | €732,955 | €835,698 | +€102,743 | +14.0% |
| Total equity and liabilities | 10/49 | €769,164 | €837,923 | +€68,760 | +8.9% |
| Equity | 10/15 | €557,941 | €572,120 | +€14,179 | +2.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €544,000 | €544,000 | = | 0.0% |
| Distributable reserves | 133 | €544,000 | €544,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,441 | €25,620 | +€14,179 | +124% |
| Amounts payable | 17/49 | €211,222 | €265,803 | +€54,581 | +25.8% |
| Amounts payable within one year | 42/48 | €211,222 | €265,803 | +€54,581 | +25.8% |
| Trade debts | 44 | €5,644 | €4,059 | -€1,585 | -28.1% |
| Suppliers | 440/4 | €5,644 | €4,059 | -€1,585 | -28.1% |
| Taxes, remuneration and social security | 45 | €202,173 | €102,687 | -€99,486 | -49.2% |
| Taxes | 450/3 | €202,173 | €102,687 | -€99,486 | -49.2% |
| Other amounts payable | 47/48 | €3,406 | €159,058 | +€155,652 | +4,570% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €742 | +€742 | |
| Other operating charges | 640/8 | €2,354 | €2,360 | +€7 | +0.3% |
| Gross operating margin | 9900 | €520,723 | €501,665 | -€19,058 | -3.7% |
| Operating profit (loss) | 9901 | €518,369 | €498,563 | -€19,806 | -3.8% |
| Financial charges | 65/66B | €3,782 | €4,057 | +€275 | +7.3% |
| Recurring financial charges | 65 | €3,782 | €4,057 | +€275 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €514,587 | €494,506 | -€20,082 | -3.9% |
| Income taxes | 67/77 | €149,792 | €120,327 | -€29,465 | -19.7% |
| Profit (loss) for the period | 9904 | €364,795 | €374,179 | +€9,383 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €364,795 | €374,179 | +€9,383 | +2.6% |
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 20 October 2026 via checked.be.