FCC: 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.
FCC
Largest movements
- Cash +€367,492
up €367,492 (+49.9%), from €736,012 to €1.1m
mainly Net result for the year (+€245,131) and Receivables within one year (+€123,542)
- Receivables within one year -€123,542
down €123,542 (-56.4%), from €218,989 to €95,447
of which Trade receivables: -€127,372
- Tangible fixed assets -€35,844
down €35,844 (-18.0%), from €199,350 to €163,506
of which Plant, machinery and equipment: -€20,737
- Reserves +€160,991
up €160,991 (+21.2%), from €758,829 to €919,820
of which Distributable reserves: +€160,991
- Profit (loss) carried forward +€58,955
up €58,955 (+57.0%), from €103,396 to €162,351
- Tax, wage and social debts +€21,459
up €21,459 (+16.6%), from €129,081 to €150,540
of which Remuneration and social security: +€48,031
- Other debts -€20,438
down €20,438 (-27.5%), from €74,328 to €53,890
- Gross operating margin -€77,392
down €77,392 (-6.4%), from €1.2m to €1.1m
- Taxes -€38,156
down €38,156 (-27.9%), from €136,550 to €98,394
- Staff costs +€23,359
up €23,359 (+3.3%), from €707,271 to €730,630
- Depreciation -€13,456
down €13,456 (-23.0%), from €58,437 to €44,981
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 | €1,220,428 | €1,431,148 | +€210,719 | +17.3% |
| Fixed assets | 21/28 | €236,342 | €199,451 | -€36,892 | -15.6% |
| Intangible fixed assets | 21 | €1,472 | €424 | -€1,048 | -71.2% |
| Tangible fixed assets | 22/27 | €199,350 | €163,506 | -€35,844 | -18.0% |
| Plant, machinery and equipment | 23 | €131,870 | €111,133 | -€20,737 | -15.7% |
| Furniture and vehicles | 24 | €56,578 | €44,064 | -€12,514 | -22.1% |
| Other tangible fixed assets | 26 | €10,902 | €8,310 | -€2,592 | -23.8% |
| Financial fixed assets | 28 | €35,520 | €35,520 | = | 0.0% |
| Current assets | 29/58 | €984,086 | €1,231,697 | +€247,611 | +25.2% |
| Stocks and contracts in progress | 3 | €18,845 | €22,325 | +€3,480 | +18.5% |
| Stocks | 30/36 | €18,845 | €22,325 | +€3,480 | +18.5% |
| Amounts receivable within one year | 40/41 | €218,989 | €95,447 | -€123,542 | -56.4% |
| Trade receivables | 40 | €216,807 | €89,435 | -€127,372 | -58.7% |
| Other amounts receivable | 41 | €2,182 | €6,012 | +€3,830 | +175.5% |
| Cash at bank and in hand | 54/58 | €736,012 | €1,103,503 | +€367,492 | +49.9% |
| Deferred charges and accrued income | 490/1 | €10,240 | €10,421 | +€181 | +1.8% |
| Total equity and liabilities | 10/49 | €1,220,428 | €1,431,148 | +€210,719 | +17.3% |
| Equity | 10/15 | €880,825 | €1,100,771 | +€219,945 | +25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €758,829 | €919,820 | +€160,991 | +21.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €756,969 | €917,960 | +€160,991 | +21.3% |
| Profit (loss) carried forward | 14 | €103,396 | €162,351 | +€58,955 | +57.0% |
| Amounts payable | 17/49 | €339,603 | €330,377 | -€9,226 | -2.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €339,603 | €328,144 | -€11,459 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €4,493 | €0 | -€4,493 | -100.0% |
| Trade debts | 44 | €131,701 | €123,714 | -€7,986 | -6.1% |
| Suppliers | 440/4 | €131,701 | €123,714 | -€7,986 | -6.1% |
| Taxes, remuneration and social security | 45 | €129,081 | €150,540 | +€21,459 | +16.6% |
| Taxes | 450/3 | €64,358 | €37,786 | -€26,572 | -41.3% |
| Remuneration and social security | 454/9 | €64,723 | €112,754 | +€48,031 | +74.2% |
| Other amounts payable | 47/48 | €74,328 | €53,890 | -€20,438 | -27.5% |
| Accrued charges and deferred income | 492/3 | - | €2,232 | +€2,232 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €707,271 | €730,630 | +€23,359 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,437 | €44,981 | -€13,456 | -23.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,687 | €0 | -€1,687 | -100.0% |
| Other operating charges | 640/8 | €21,848 | €18,969 | -€2,879 | -13.2% |
| Gross operating margin | 9900 | €1,210,490 | €1,133,098 | -€77,392 | -6.4% |
| Operating profit (loss) | 9901 | €421,248 | €338,518 | -€82,730 | -19.6% |
| Financial income | 75/76B | €14,286 | €12,054 | -€2,231 | -15.6% |
| Recurring financial income | 75 | €14,286 | €12,054 | -€2,231 | -15.6% |
| Financial charges | 65/66B | €1,972 | €7,047 | +€5,075 | +257.3% |
| Recurring financial charges | 65 | €1,972 | €7,047 | +€5,075 | +257.3% |
| Profit (loss) for the period before taxes | 9903 | €433,562 | €343,525 | -€90,037 | -20.8% |
| Income taxes | 67/77 | €136,550 | €98,394 | -€38,156 | -27.9% |
| Profit (loss) for the period | 9904 | €297,011 | €245,131 | -€51,880 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €297,011 | €245,131 | -€51,880 | -17.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.