FCP ASSURANCES: 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 ASSURANCES
Largest movements
- Tangible fixed assets +€41,424
up €41,424 (+7,332%), from €565 to €41,989
- Receivables within one year -€17,135
down €17,135 (-46.6%), from €36,739 to €19,604
- Debts after one year +€13,694
new in 2025: €13,694
- Current portion of long-term debt +€5,305
new in 2025: €5,305
- Profit (loss) carried forward +€4,221
up €4,221 (+35.3%), from €11,946 to €16,167
- Trade debts +€873
up €873 (+188%), from €464 to €1,337
- Depreciation +€10,024
up €10,024 (+1,128%), from €889 to €10,913
- Gross operating margin +€7,744
up €7,744 (+83.2%), from €9,303 to €17,047
- Taxes -€1,676
down €1,676 (-67.8%), from €2,470 to €795
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 | €40,639 | €64,518 | +€23,879 | +58.8% |
| Fixed assets | 21/28 | €3,900 | €44,824 | +€40,924 | +1,049% |
| Intangible fixed assets | 21 | €3,335 | €2,835 | -€500 | -15.0% |
| Tangible fixed assets | 22/27 | €565 | €41,989 | +€41,424 | +7,332% |
| Furniture and vehicles | 24 | €565 | €41,989 | +€41,424 | +7,332% |
| Current assets | 29/58 | €36,739 | €19,694 | -€17,045 | -46.4% |
| Amounts receivable within one year | 40/41 | €36,739 | €19,604 | -€17,135 | -46.6% |
| Other amounts receivable | 41 | €36,739 | €19,604 | -€17,135 | -46.6% |
| Cash at bank and in hand | 54/58 | - | €90 | +€90 | |
| Total equity and liabilities | 10/49 | €40,639 | €64,518 | +€23,879 | +58.8% |
| Equity | 10/15 | €36,696 | €40,917 | +€4,221 | +11.5% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €2,250 | €2,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,250 | €2,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,250 | €2,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,946 | €16,167 | +€4,221 | +35.3% |
| Amounts payable | 17/49 | €3,942 | €23,601 | +€19,659 | +499% |
| Amounts payable after more than one year | 17 | - | €13,694 | +€13,694 | |
| Financial debts | 170/4 | - | €13,694 | +€13,694 | |
| Amounts payable within one year | 42/48 | €3,942 | €9,907 | +€5,965 | +151% |
| Current portion of amounts payable after more than one year | 42 | - | €5,305 | +€5,305 | |
| Financial debts | 43 | €508 | - | -€508 | |
| Credit institutions | 430/8 | €508 | - | -€508 | |
| Trade debts | 44 | €464 | €1,337 | +€873 | +188% |
| Suppliers | 440/4 | €464 | €1,337 | +€873 | +188% |
| Taxes, remuneration and social security | 45 | €2,971 | €3,265 | +€295 | +9.9% |
| Taxes | 450/3 | €2,971 | €3,265 | +€295 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €889 | €10,913 | +€10,024 | +1,128% |
| Other operating charges | 640/8 | €340 | €208 | -€132 | -38.7% |
| Gross operating margin | 9900 | €9,303 | €17,047 | +€7,744 | +83.2% |
| Operating profit (loss) | 9901 | €8,074 | €5,925 | -€2,149 | -26.6% |
| Financial charges | 65/66B | €761 | €910 | +€149 | +19.6% |
| Recurring financial charges | 65 | €761 | €910 | +€149 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €7,313 | €5,015 | -€2,298 | -31.4% |
| Income taxes | 67/77 | €2,470 | €795 | -€1,676 | -67.8% |
| Profit (loss) for the period | 9904 | €4,843 | €4,221 | -€622 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,843 | €4,221 | -€622 | -12.8% |
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 19 October 2026 via checked.be.