FCP 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.
FCP Architects
Largest movements
- Deferred charges and accrued income +€2,423
up €2,423 (+1,920%), from €126 to €2,550
- Tangible fixed assets +€1,394
up €1,394 (+1,945%), from €72 to €1,466
- Profit (loss) carried forward +€13,722
up €13,722 (+384%), from €3,570 to €17,292
- Other debts -€12,182
no longer reported in 2025 (was €12,182)
- Current portion of long-term debt -€5,210
no longer reported in 2025 (was €5,210)
- Tax, wage and social debts +€4,817
up €4,817 (+51.1%), from €9,430 to €14,246
- Trade debts +€3,065
up €3,065 (+113%), from €2,705 to €5,770
- Other operating charges -€6,299
down €6,299 (-93.9%), from €6,707 to €408
- Gross operating margin +€5,943
up €5,943 (+47.8%), from €12,443 to €18,386
- Financial charges +€1,067
up €1,067 (+50.5%), from €2,113 to €3,180
- Taxes +€688
new in 2025: €688
- Depreciation -€431
down €431 (-52.1%), from €827 to €397
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 | €70,790 | €74,756 | +€3,966 | +5.6% |
| Fixed assets | 21/28 | €72 | €1,466 | +€1,394 | +1,945% |
| Tangible fixed assets | 22/27 | €72 | €1,466 | +€1,394 | +1,945% |
| Furniture and vehicles | 24 | €72 | €1,466 | +€1,394 | +1,945% |
| Current assets | 29/58 | €70,718 | €73,290 | +€2,572 | +3.6% |
| Amounts receivable after more than one year | 29 | €47,034 | €47,034 | = | 0.0% |
| Other amounts receivable | 291 | €47,034 | €47,034 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,467 | €23,578 | +€112 | +0.5% |
| Trade receivables | 40 | €23,467 | €23,551 | +€84 | +0.4% |
| Other amounts receivable | 41 | - | €27 | +€27 | |
| Cash at bank and in hand | 54/58 | €91 | €128 | +€36 | +39.7% |
| Deferred charges and accrued income | 490/1 | €126 | €2,550 | +€2,423 | +1,920% |
| Total equity and liabilities | 10/49 | €70,790 | €74,756 | +€3,966 | +5.6% |
| Equity | 10/15 | €5,570 | €19,292 | +€13,722 | +246% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,570 | €17,292 | +€13,722 | +384% |
| Amounts payable | 17/49 | €65,220 | €55,464 | -€9,756 | -15.0% |
| Amounts payable after more than one year | 17 | €26,084 | €26,084 | = | 0.0% |
| Financial debts | 170/4 | €26,084 | €26,084 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,136 | €29,379 | -€9,756 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €5,210 | - | -€5,210 | |
| Financial debts | 43 | €9,608 | €9,363 | -€245 | -2.6% |
| Credit institutions | 430/8 | €9,608 | €9,363 | -€245 | -2.6% |
| Trade debts | 44 | €2,705 | €5,770 | +€3,065 | +113% |
| Suppliers | 440/4 | €2,705 | €5,770 | +€3,065 | +113% |
| Taxes, remuneration and social security | 45 | €9,430 | €14,246 | +€4,817 | +51.1% |
| Taxes | 450/3 | €9,430 | €14,246 | +€4,817 | +51.1% |
| Other amounts payable | 47/48 | €12,182 | - | -€12,182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €827 | €397 | -€431 | -52.1% |
| Other operating charges | 640/8 | €6,707 | €408 | -€6,299 | -93.9% |
| Gross operating margin | 9900 | €12,443 | €18,386 | +€5,943 | +47.8% |
| Operating profit (loss) | 9901 | €4,909 | €17,582 | +€12,673 | +258% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €2,113 | €3,180 | +€1,067 | +50.5% |
| Recurring financial charges | 65 | €2,113 | €3,180 | +€1,067 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €2,796 | €14,410 | +€11,614 | +415% |
| Income taxes | 67/77 | - | €688 | +€688 | |
| Profit (loss) for the period | 9904 | €2,796 | €13,722 | +€10,926 | +391% |
| Profit (loss) for the period to be appropriated | 9905 | €2,796 | €13,722 | +€10,926 | +391% |
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 18 October 2026 via checked.be.