FCIB: 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.
FCIB
Largest movements
- Cash +€32,461
up €32,461 (+27.5%), from €118,121 to €150,582
mainly Net result for the year (+€99,265) and Depreciation (+€41,068)
- Intangible fixed assets -€9,996
down €9,996 (-13.4%), from €74,346 to €64,350
- Reserves +€99,265
up €99,265 (+51.4%), from €193,106 to €292,371
of which Distributable reserves: +€99,265
- Debts after one year -€58,397
down €58,397 (-78.2%), from €74,658 to €16,262
- Current portion of long-term debt -€31,188
down €31,188 (-34.8%), from €89,585 to €58,397
- Staff costs -€6,809
down €6,809 (-2.9%), from €233,510 to €226,701
- Gross operating margin -€5,730
down €5,730 (-1.3%), from €424,586 to €418,856
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 | €796,736 | €813,749 | +€17,013 | +2.1% |
| Fixed assets | 21/28 | €601,180 | €584,493 | -€16,687 | -2.8% |
| Intangible fixed assets | 21 | €74,346 | €64,350 | -€9,996 | -13.4% |
| Tangible fixed assets | 22/27 | €522,470 | €515,749 | -€6,721 | -1.3% |
| Land and buildings | 22 | €473,801 | €457,483 | -€16,317 | -3.4% |
| Plant, machinery and equipment | 23 | €4,533 | €24,877 | +€20,344 | +449% |
| Furniture and vehicles | 24 | €44,137 | €33,389 | -€10,748 | -24.4% |
| Financial fixed assets | 28 | €4,364 | €4,394 | +€30 | +0.7% |
| Current assets | 29/58 | €195,556 | €229,256 | +€33,700 | +17.2% |
| Amounts receivable after more than one year | 29 | €5,310 | €5,310 | = | 0.0% |
| Other amounts receivable | 291 | €5,310 | €5,310 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €71,361 | €67,934 | -€3,426 | -4.8% |
| Trade receivables | 40 | €66,799 | €63,282 | -€3,517 | -5.3% |
| Other amounts receivable | 41 | €4,561 | €4,652 | +€91 | +2.0% |
| Cash at bank and in hand | 54/58 | €118,121 | €150,582 | +€32,461 | +27.5% |
| Deferred charges and accrued income | 490/1 | €764 | €5,430 | +€4,665 | +610% |
| Total equity and liabilities | 10/49 | €796,736 | €813,749 | +€17,013 | +2.1% |
| Equity | 10/15 | €211,706 | €310,971 | +€99,265 | +46.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €193,106 | €292,371 | +€99,265 | +51.4% |
| Tax-exempt reserves | 132 | €20,959 | €20,959 | = | 0.0% |
| Distributable reserves | 133 | €172,146 | €271,412 | +€99,265 | +57.7% |
| Amounts payable | 17/49 | €585,030 | €502,778 | -€82,252 | -14.1% |
| Amounts payable after more than one year | 17 | €74,658 | €16,262 | -€58,397 | -78.2% |
| Financial debts | 170/4 | €74,658 | €16,262 | -€58,397 | -78.2% |
| Amounts payable within one year | 42/48 | €502,743 | €486,517 | -€16,226 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €89,585 | €58,397 | -€31,188 | -34.8% |
| Trade debts | 44 | €375,444 | €383,024 | +€7,580 | +2.0% |
| Suppliers | 440/4 | €375,444 | €383,024 | +€7,580 | +2.0% |
| Taxes, remuneration and social security | 45 | €37,714 | €45,095 | +€7,381 | +19.6% |
| Taxes | 450/3 | €8,887 | €16,697 | +€7,810 | +87.9% |
| Remuneration and social security | 454/9 | €28,827 | €28,398 | -€429 | -1.5% |
| Accrued charges and deferred income | 492/3 | €7,629 | €0 | -€7,629 | -100% |
| Remuneration, social security and pensions | 62 | €233,510 | €226,701 | -€6,809 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,410 | €41,068 | -€342 | -0.8% |
| Other operating charges | 640/8 | €5,491 | €5,728 | +€237 | +4.3% |
| Gross operating margin | 9900 | €424,586 | €418,856 | -€5,730 | -1.3% |
| Operating profit (loss) | 9901 | €144,175 | €145,358 | +€1,183 | +0.8% |
| Financial income | 75/76B | €1,032 | €1,645 | +€612 | +59.3% |
| Recurring financial income | 75 | €1,032 | €1,645 | +€612 | +59.3% |
| Financial charges | 65/66B | €9,358 | €5,552 | -€3,805 | -40.7% |
| Recurring financial charges | 65 | €9,358 | €5,552 | -€3,805 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €135,850 | €141,450 | +€5,601 | +4.1% |
| Income taxes | 67/77 | €41,188 | €42,185 | +€997 | +2.4% |
| Profit (loss) for the period | 9904 | €94,661 | €99,265 | +€4,604 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €94,661 | €99,265 | +€4,604 | +4.9% |
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 24 October 2026 via checked.be.