FCB: 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.
FCB
Largest movements
- Stocks and contracts +€32,218
up €32,218 (+222.2%), from €14,500 to €46,718
- Receivables within one year +€8,154
up €8,154 (+119.7%), from €6,813 to €14,967
of which Trade receivables: +€7,568
- Tangible fixed assets -€6,497
down €6,497 (-68.0%), from €9,557 to €3,060
of which Furniture and vehicles: -€5,276
- Cash +€6,119
up €6,119 (+4.2%), from €147,312 to €153,431
mainly Other debts (+€23,016) and Advances received (+€14,250)
- Other debts +€23,016
up €23,016 (+34.7%), from €66,255 to €89,270
- Advances received +€14,250
new in 2025: €14,250
- Profit (loss) carried forward +€12,833
up €12,833 (+15.6%), from €82,234 to €95,067
- Tax, wage and social debts -€5,960
down €5,960 (-36.0%), from €16,551 to €10,591
- Trade debts -€4,145
down €4,145 (-50.9%), from €8,143 to €3,998
- Other operating charges +€13,194
up €13,194 (+476.6%), from €2,768 to €15,962
- Gross operating margin -€4,817
down €4,817 (-10.7%), from €44,850 to €40,033
- Taxes -€3,708
down €3,708 (-48.5%), from €7,646 to €3,938
- Financial charges +€624
up €624 (+348.9%), from €179 to €803
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 | €178,183 | €218,176 | +€39,993 | +22.4% |
| Fixed assets | 21/28 | €9,557 | €3,060 | -€6,497 | -68.0% |
| Tangible fixed assets | 22/27 | €9,557 | €3,060 | -€6,497 | -68.0% |
| Plant, machinery and equipment | 23 | €2,394 | €1,173 | -€1,222 | -51.0% |
| Furniture and vehicles | 24 | €7,163 | €1,887 | -€5,276 | -73.7% |
| Current assets | 29/58 | €168,626 | €215,116 | +€46,490 | +27.6% |
| Stocks and contracts in progress | 3 | €14,500 | €46,718 | +€32,218 | +222.2% |
| Stocks | 30/36 | €14,500 | €46,718 | +€32,218 | +222.2% |
| Amounts receivable within one year | 40/41 | €6,813 | €14,967 | +€8,154 | +119.7% |
| Trade receivables | 40 | €5,944 | €13,512 | +€7,568 | +127.3% |
| Other amounts receivable | 41 | €869 | €1,455 | +€585 | +67.3% |
| Cash at bank and in hand | 54/58 | €147,312 | €153,431 | +€6,119 | +4.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €178,183 | €218,176 | +€39,993 | +22.4% |
| Equity | 10/15 | €87,234 | €100,067 | +€12,833 | +14.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,234 | €95,067 | +€12,833 | +15.6% |
| Amounts payable | 17/49 | €90,949 | €118,109 | +€27,160 | +29.9% |
| Amounts payable within one year | 42/48 | €90,949 | €118,109 | +€27,160 | +29.9% |
| Trade debts | 44 | €8,143 | €3,998 | -€4,145 | -50.9% |
| Suppliers | 440/4 | €8,143 | €3,998 | -€4,145 | -50.9% |
| Advances received on contracts in progress | 46 | - | €14,250 | +€14,250 | |
| Taxes, remuneration and social security | 45 | €16,551 | €10,591 | -€5,960 | -36.0% |
| Taxes | 450/3 | €16,551 | €10,591 | -€5,960 | -36.0% |
| Other amounts payable | 47/48 | €66,255 | €89,270 | +€23,016 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,347 | €6,497 | +€150 | +2.4% |
| Other operating charges | 640/8 | €2,768 | €15,962 | +€13,194 | +476.6% |
| Gross operating margin | 9900 | €44,850 | €40,033 | -€4,817 | -10.7% |
| Operating profit (loss) | 9901 | €35,735 | €17,574 | -€18,161 | -50.8% |
| Financial income | 75/76B | €346 | €0 | -€346 | -100.0% |
| Recurring financial income | 75 | €346 | €0 | -€346 | -100.0% |
| Financial charges | 65/66B | €179 | €803 | +€624 | +348.9% |
| Recurring financial charges | 65 | €179 | €803 | +€624 | +348.9% |
| Profit (loss) for the period before taxes | 9903 | €35,902 | €16,771 | -€19,131 | -53.3% |
| Income taxes | 67/77 | €7,646 | €3,938 | -€3,708 | -48.5% |
| Profit (loss) for the period | 9904 | €28,256 | €12,833 | -€15,423 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,256 | €12,833 | -€15,423 | -54.6% |
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 28 September 2026 via checked.be.