FCM Architects: 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.
FCM Architects
Largest movements
- Receivables within one year +€58,464
up €58,464 (+62.1%), from €94,086 to €152,550
of which Other amounts receivable: +€75,525
- Cash +€49,020
up €49,020 (+35.2%), from €139,229 to €188,249
mainly Net result for the year (+€70,816) and Other debts (+€44,930)
- Tangible fixed assets -€29,583
down €29,583 (-79.6%), from €37,148 to €7,565
of which Land and buildings: -€16,537
- Other debts +€44,930
up €44,930 (+71,036%), from €63 to €44,994
- Profit (loss) carried forward +€30,816
up €30,816 (+16.2%), from €189,740 to €220,556
- Trade debts +€3,682
up €3,682 (+13.2%), from €27,914 to €31,595
- Gross operating margin +€28,332
up €28,332 (+28.8%), from €98,268 to €126,600
- Depreciation -€10,038
down €10,038 (-24.0%), from €41,816 to €31,779
- Taxes +€7,846
up €7,846 (+77.7%), from €10,095 to €17,941
- Financial charges -€2,555
down €2,555 (-97.2%), from €2,627 to €72
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 | €274,310 | €353,738 | +€79,428 | +29.0% |
| Fixed assets | 21/28 | €38,148 | €8,565 | -€29,583 | -77.5% |
| Tangible fixed assets | 22/27 | €37,148 | €7,565 | -€29,583 | -79.6% |
| Land and buildings | 22 | €16,537 | - | -€16,537 | |
| Plant, machinery and equipment | 23 | €16,126 | €3,495 | -€12,631 | -78.3% |
| Furniture and vehicles | 24 | €4,486 | €4,070 | -€416 | -9.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €236,162 | €345,174 | +€109,012 | +46.2% |
| Amounts receivable within one year | 40/41 | €94,086 | €152,550 | +€58,464 | +62.1% |
| Trade receivables | 40 | €83,617 | €66,556 | -€17,061 | -20.4% |
| Other amounts receivable | 41 | €10,469 | €85,994 | +€75,525 | +721% |
| Cash at bank and in hand | 54/58 | €139,229 | €188,249 | +€49,020 | +35.2% |
| Deferred charges and accrued income | 490/1 | €2,846 | €4,374 | +€1,528 | +53.7% |
| Total equity and liabilities | 10/49 | €274,310 | €353,738 | +€79,428 | +29.0% |
| Equity | 10/15 | €246,333 | €277,150 | +€30,816 | +12.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €31,594 | €31,594 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €29,094 | €29,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | €189,740 | €220,556 | +€30,816 | +16.2% |
| Amounts payable | 17/49 | €27,977 | €76,589 | +€48,612 | +174% |
| Amounts payable within one year | 42/48 | €27,977 | €76,589 | +€48,612 | +174% |
| Trade debts | 44 | €27,914 | €31,595 | +€3,682 | +13.2% |
| Suppliers | 440/4 | €27,914 | €31,595 | +€3,682 | +13.2% |
| Other amounts payable | 47/48 | €63 | €44,994 | +€44,930 | +71,036% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,816 | €31,779 | -€10,038 | -24.0% |
| Other operating charges | 640/8 | €6,928 | €6,523 | -€405 | -5.8% |
| Gross operating margin | 9900 | €98,268 | €126,600 | +€28,332 | +28.8% |
| Operating profit (loss) | 9901 | €49,523 | €88,298 | +€38,774 | +78.3% |
| Financial income | 75/76B | €3 | €532 | +€529 | +20,751% |
| Recurring financial income | 75 | €3 | €532 | +€529 | +20,751% |
| Financial charges | 65/66B | €2,627 | €72 | -€2,555 | -97.2% |
| Recurring financial charges | 65 | €2,627 | €72 | -€2,555 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | €46,899 | €88,757 | +€41,858 | +89.3% |
| Income taxes | 67/77 | €10,095 | €17,941 | +€7,846 | +77.7% |
| Profit (loss) for the period | 9904 | €36,804 | €70,816 | +€34,012 | +92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,804 | €70,816 | +€34,012 | +92.4% |
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 14 October 2026 via checked.be.