FCBC: 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.
FCBC
Largest movements
- Tangible fixed assets -€11,522
down €11,522 (-63.0%), from €18,295 to €6,773
of which Furniture and vehicles: -€11,163
- Receivables within one year +€9,495
up €9,495 (+49.4%), from €19,216 to €28,710
of which Other amounts receivable: +€10,252
- Cash +€2,989
up €2,989 (+4.1%), from €73,177 to €76,166
mainly Depreciation (+€11,522) and Net result for the year (+€6,769)
- Reserves +€6,700
up €6,700 (+6.1%), from €110,200 to €116,900
- Debts after one year -€5,149
down €5,149 (-46.8%), from €11,007 to €5,858
- Trade debts -€3,349
down €3,349 (-67.7%), from €4,943 to €1,594
- Other debts +€1,883
up €1,883 (+36.0%), from €5,227 to €7,110
- Gross operating margin -€22,971
down €22,971 (-49.2%), from €46,707 to €23,735
- Taxes -€7,744
down €7,744 (-68.7%), from €11,273 to €3,530
- Depreciation +€1,823
up €1,823 (+18.8%), from €9,699 to €11,522
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 | €165,128 | €165,295 | +€167 | +0.1% |
| Fixed assets | 21/28 | €18,314 | €6,792 | -€11,522 | -62.9% |
| Tangible fixed assets | 22/27 | €18,295 | €6,773 | -€11,522 | -63.0% |
| Plant, machinery and equipment | 23 | €987 | €627 | -€359 | -36.4% |
| Furniture and vehicles | 24 | €17,308 | €6,145 | -€11,163 | -64.5% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €146,814 | €158,503 | +€11,689 | +8.0% |
| Stocks and contracts in progress | 3 | €11,717 | €10,792 | -€925 | -7.9% |
| Stocks | 30/36 | €11,717 | €10,792 | -€925 | -7.9% |
| Amounts receivable within one year | 40/41 | €19,216 | €28,710 | +€9,495 | +49.4% |
| Trade receivables | 40 | €10,112 | €9,355 | -€757 | -7.5% |
| Other amounts receivable | 41 | €9,104 | €19,355 | +€10,252 | +113% |
| Current investments | 50/53 | €41,000 | €41,096 | +€96 | +0.2% |
| Cash at bank and in hand | 54/58 | €73,177 | €76,166 | +€2,989 | +4.1% |
| Deferred charges and accrued income | 490/1 | €1,703 | €1,738 | +€35 | +2.1% |
| Total equity and liabilities | 10/49 | €165,128 | €165,295 | +€167 | +0.1% |
| Equity | 10/15 | €134,498 | €141,267 | +€6,769 | +5.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €110,200 | €116,900 | +€6,700 | +6.1% |
| Distributable reserves | 133 | €110,200 | €116,900 | +€6,700 | +6.1% |
| Profit (loss) carried forward | 14 | €19,298 | €19,367 | +€69 | +0.4% |
| Amounts payable | 17/49 | €30,630 | €24,028 | -€6,602 | -21.6% |
| Amounts payable after more than one year | 17 | €11,007 | €5,858 | -€5,149 | -46.8% |
| Financial debts | 170/4 | €11,007 | €5,858 | -€5,149 | -46.8% |
| Amounts payable within one year | 42/48 | €18,425 | €16,968 | -€1,457 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €7,481 | €8,263 | +€782 | +10.5% |
| Trade debts | 44 | €4,943 | €1,594 | -€3,349 | -67.7% |
| Suppliers | 440/4 | €4,943 | €1,594 | -€3,349 | -67.7% |
| Taxes, remuneration and social security | 45 | €773 | - | -€773 | |
| Taxes | 450/3 | €773 | - | -€773 | |
| Other amounts payable | 47/48 | €5,227 | €7,110 | +€1,883 | +36.0% |
| Accrued charges and deferred income | 492/3 | €1,198 | €1,202 | +€4 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,699 | €11,522 | +€1,823 | +18.8% |
| Other operating charges | 640/8 | €1,478 | €1,455 | -€23 | -1.6% |
| Gross operating margin | 9900 | €46,707 | €23,735 | -€22,971 | -49.2% |
| Operating profit (loss) | 9901 | €35,529 | €10,758 | -€24,771 | -69.7% |
| Financial income | 75/76B | €324 | €649 | +€325 | +100% |
| Recurring financial income | 75 | €324 | €649 | +€325 | +100% |
| Financial charges | 65/66B | €1,127 | €1,108 | -€18 | -1.6% |
| Recurring financial charges | 65 | €1,127 | €1,108 | -€18 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €34,726 | €10,298 | -€24,428 | -70.3% |
| Income taxes | 67/77 | €11,273 | €3,530 | -€7,744 | -68.7% |
| Profit (loss) for the period | 9904 | €23,453 | €6,769 | -€16,684 | -71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,453 | €6,769 | -€16,684 | -71.1% |
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 13 October 2026 via checked.be.