FCL INFI: 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.
FCL INFI
Largest movements
- Receivables within one year +€6,404
up €6,404 (+15.4%), from €41,686 to €48,091
of which Other amounts receivable: +€5,469
- Cash +€3,115
up €3,115 (+19.5%), from €15,942 to €19,056
mainly Tax, wage and social debts (+€14,629) and Net result for the year (+€5,714)
- Deferred charges and accrued income -€941
down €941 (-74.7%), from €1,260 to €319
- Tax, wage and social debts +€14,629
up €14,629 (+36.6%), from €40,016 to €54,644
of which Taxes: +€8,386
- Current portion of long-term debt -€7,082
down €7,082 (-69.4%), from €10,211 to €3,130
- Profit (loss) carried forward +€5,714
up €5,714, from -€3,396 to €2,318
- Debts after one year -€3,130
no longer reported in 2025 (was €3,130)
- Other debts -€1,588
no longer reported in 2025 (was €1,588)
- Staff costs +€8,385
up €8,385 (+15.3%), from €54,947 to €63,332
- Financial charges -€3,227
down €3,227 (-75.7%), from €4,263 to €1,036
- Depreciation -€1,539
down €1,539 (-97.8%), from €1,574 to €35
- Gross operating margin +€1,028
up €1,028 (+1.4%), from €74,305 to €75,334
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 | €59,791 | €68,334 | +€8,543 | +14.3% |
| Fixed assets | 21/28 | €903 | €868 | -€35 | -3.9% |
| Tangible fixed assets | 22/27 | €903 | €868 | -€35 | -3.9% |
| Furniture and vehicles | 24 | €903 | €868 | -€35 | -3.9% |
| Current assets | 29/58 | €58,888 | €67,466 | +€8,578 | +14.6% |
| Amounts receivable within one year | 40/41 | €41,686 | €48,091 | +€6,404 | +15.4% |
| Trade receivables | 40 | €8,071 | €9,007 | +€936 | +11.6% |
| Other amounts receivable | 41 | €33,615 | €39,084 | +€5,469 | +16.3% |
| Cash at bank and in hand | 54/58 | €15,942 | €19,056 | +€3,115 | +19.5% |
| Deferred charges and accrued income | 490/1 | €1,260 | €319 | -€941 | -74.7% |
| Total equity and liabilities | 10/49 | €59,791 | €68,334 | +€8,543 | +14.3% |
| Equity | 10/15 | €4,446 | €10,160 | +€5,714 | +128.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,642 | €1,642 | = | 0.0% |
| Non-distributable reserves | 130/1 | €443 | €443 | = | 0.0% |
| Legal reserve | 130 | €443 | €443 | = | 0.0% |
| Distributable reserves | 133 | €1,199 | €1,199 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,396 | €2,318 | +€5,714 | |
| Amounts payable | 17/49 | €55,345 | €58,174 | +€2,829 | +5.1% |
| Amounts payable after more than one year | 17 | €3,130 | - | -€3,130 | |
| Financial debts | 170/4 | €3,130 | - | -€3,130 | |
| Amounts payable within one year | 42/48 | €51,815 | €57,774 | +€5,959 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €10,211 | €3,130 | -€7,082 | -69.4% |
| Taxes, remuneration and social security | 45 | €40,016 | €54,644 | +€14,629 | +36.6% |
| Taxes | 450/3 | €19,373 | €27,759 | +€8,386 | +43.3% |
| Remuneration and social security | 454/9 | €20,642 | €26,885 | +€6,243 | +30.2% |
| Other amounts payable | 47/48 | €1,588 | - | -€1,588 | |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €54,947 | €63,332 | +€8,385 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,574 | €35 | -€1,539 | -97.8% |
| Other operating charges | 640/8 | €2,011 | €1,405 | -€606 | -30.1% |
| Gross operating margin | 9900 | €74,305 | €75,334 | +€1,028 | +1.4% |
| Operating profit (loss) | 9901 | €15,773 | €10,562 | -€5,211 | -33.0% |
| Financial charges | 65/66B | €4,263 | €1,036 | -€3,227 | -75.7% |
| Recurring financial charges | 65 | €4,263 | €1,036 | -€3,227 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | €11,510 | €9,526 | -€1,984 | -17.2% |
| Income taxes | 67/77 | €4,435 | €3,812 | -€623 | -14.0% |
| Profit (loss) for the period | 9904 | €7,075 | €5,714 | -€1,361 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,075 | €5,714 | -€1,361 | -19.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.