FCM de Longpré: 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.
What changed
FCM de Longpré
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€9,579
2024 · €18,176-€8,598
Equity
€2.9m
2024 · €3.4m-€490,421
Cash
€70,792
2024 · €65,322+€5,469
Balance sheet total
€3.5m
2024 · €3.9m-€395,809
Largest movements
Assets
- Receivables after one year -€299,578
down €299,578 (-37.2%), from €804,630 to €505,053
- Tangible fixed assets -€98,133
down €98,133 (-5.6%), from €1.7m to €1.6m
of which Land and buildings: -€63,734
Equity and liabilities
- Reserves -€432,639
down €432,639 (-13.9%), from €3.1m to €2.7m
of which Distributable reserves: -€432,639
- Debts after one year +€105,660
up €105,660 (+25.8%), from €410,000 to €515,660
of which Financial debts: +€105,660
Income statement
- Financial income -€16,390
down €16,390 (-34.4%), from €47,713 to €31,323
of which Financial income: -€12,347
- Gross operating margin +€6,044
up €6,044 (+4.5%), from €134,326 to €140,370
- Depreciation +€3,043
up €3,043 (+2.3%), from €135,233 to €138,276
- Other operating charges -€2,714
down €2,714 (-15.1%), from €17,938 to €15,223
- Financial charges -€2,267
down €2,267 (-21.4%), from €10,587 to €8,320
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.
Result 2024
€18,176
Gross operating margin
+€6,044
Depreciation
-€3,043
Other operating charges
+€2,714
Financial income
-€16,390
Financial charges
+€2,267
Taxes
-€190
Result 2025
€9,579
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.
From operations
+€421,642
Investment
-€40,076
Financing
-€376,097
Cash 2024
€65,322
From operations (derived)
+€421,642
Net result for the year
+€9,579
Depreciation
+€138,276
Receivables after one year
+€299,578
Receivables within one year
+€5,666
Deferred charges and accrued income
-€2,165
Trade debts
-€7,210
Tax, wage and social debts
-€22,304
Accrued charges and deferred income
+€223
Investment (derived)
-€40,076
Investment in fixed assets (net)
-€40,143
Current investments
+€67
Financing
-€376,097
Debts after one year
+€105,660
Current portion of long-term debt
+€9,354
Short-term financial debts
+€8,889
Contributions, distributions and other
-€500,000
Cash 2025
€70,792
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,877,275 | €3,481,466 | -€395,809 | -10.2% |
| Fixed assets | 21/28 | €1,745,832 | €1,647,699 | -€98,133 | -5.6% |
| Tangible fixed assets | 22/27 | €1,745,432 | €1,647,299 | -€98,133 | -5.6% |
| Land and buildings | 22 | €754,983 | €691,249 | -€63,734 | -8.4% |
| Plant, machinery and equipment | 23 | €31,949 | €23,530 | -€8,418 | -26.3% |
| Furniture and vehicles | 24 | €32,861 | €46,489 | +€13,628 | +41.5% |
| Other tangible fixed assets | 26 | €925,640 | €886,031 | -€39,609 | -4.3% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €2,131,444 | €1,833,767 | -€297,677 | -14.0% |
| Amounts receivable after more than one year | 29 | €804,630 | €505,053 | -€299,578 | -37.2% |
| Other amounts receivable | 291 | €804,630 | €505,053 | -€299,578 | -37.2% |
| Stocks and contracts in progress | 3 | €18,150 | €18,150 | = | 0.0% |
| Stocks | 30/36 | €18,150 | €18,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,243 | €19,576 | -€5,666 | -22.4% |
| Trade receivables | 40 | €2,006 | - | -€2,006 | |
| Other amounts receivable | 41 | €23,236 | €19,576 | -€3,660 | -15.8% |
| Current investments | 50/53 | €1,215,177 | €1,215,110 | -€67 | 0.0% |
| Cash at bank and in hand | 54/58 | €65,322 | €70,792 | +€5,469 | +8.4% |
| Deferred charges and accrued income | 490/1 | €2,921 | €5,086 | +€2,165 | +74.1% |
| Total equity and liabilities | 10/49 | €3,877,275 | €3,481,466 | -€395,809 | -10.2% |
| Equity | 10/15 | €3,417,383 | €2,926,962 | -€490,421 | -14.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €222,175 | €183,536 | -€38,639 | -17.4% |
| Reserves | 13 | €3,114,027 | €2,681,388 | -€432,639 | -13.9% |
| Non-distributable reserves | 130/1 | €1,214,388 | €1,214,388 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Own shares acquired | 1312 | €1,208,188 | €1,208,188 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €1,824,639 | €1,392,000 | -€432,639 | -23.7% |
| Profit (loss) carried forward | 14 | €19,182 | €38 | -€19,143 | -99.8% |
| Amounts payable | 17/49 | €459,892 | €554,504 | +€94,612 | +20.6% |
| Amounts payable after more than one year | 17 | €410,000 | €515,660 | +€105,660 | +25.8% |
| Financial debts | 170/4 | €400,000 | €505,660 | +€105,660 | +26.4% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €48,725 | €37,455 | -€11,270 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,354 | +€9,354 | |
| Financial debts | 43 | - | €8,889 | +€8,889 | |
| Credit institutions | 430/8 | - | €8,889 | +€8,889 | |
| Trade debts | 44 | €21,482 | €14,272 | -€7,210 | -33.6% |
| Suppliers | 440/4 | €21,482 | €14,272 | -€7,210 | -33.6% |
| Taxes, remuneration and social security | 45 | €23,744 | €1,440 | -€22,304 | -93.9% |
| Taxes | 450/3 | €23,744 | €1,440 | -€22,304 | -93.9% |
| Other amounts payable | 47/48 | €3,500 | €3,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,167 | €1,389 | +€223 | +19.1% |
| Non-recurring operating income | 76A | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,233 | €138,276 | +€3,043 | +2.3% |
| Other operating charges | 640/8 | €17,938 | €15,223 | -€2,714 | -15.1% |
| Gross operating margin | 9900 | €134,326 | €140,370 | +€6,044 | +4.5% |
| Operating profit (loss) | 9901 | -€18,845 | -€13,129 | +€5,715 | +30.3% |
| Financial income | 75/76B | €47,713 | €31,323 | -€16,390 | -34.4% |
| Recurring financial income | 75 | €43,669 | €31,323 | -€12,347 | -28.3% |
| Non-recurring financial income | 76B | €4,043 | - | -€4,043 | |
| Financial charges | 65/66B | €10,587 | €8,320 | -€2,267 | -21.4% |
| Recurring financial charges | 65 | €10,587 | €8,320 | -€2,267 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €18,281 | €9,874 | -€8,407 | -46.0% |
| Income taxes | 67/77 | €105 | €295 | +€190 | +181.6% |
| Profit (loss) for the period | 9904 | €18,176 | €9,579 | -€8,598 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,176 | €9,579 | -€8,598 | -47.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.