FCP FLOORING: 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 FLOORING
Largest movements
- Receivables within one year +€38,505
up €38,505 (+140%), from €27,427 to €65,933
of which Trade receivables: +€41,426
- Tangible fixed assets +€21,867
up €21,867 (+32.2%), from €67,974 to €89,841
of which Furniture and vehicles: +€16,950
- Cash +€5,291
up €5,291 (+17.3%), from €30,598 to €35,889
mainly Net result for the year (+€50,368) and Advances received (+€47,950)
- Profit (loss) carried forward +€50,368
up €50,368 (+97.7%), from €51,562 to €101,930
- Advances received +€47,950
new in 2024: €47,950
- Provisions -€39,722
down €39,722 (-95.6%), from €41,559 to €1,837
- Tax, wage and social debts +€10,491
up €10,491 (+74.5%), from €14,083 to €24,573
of which Taxes: +€7,779
- Other debts -€5,702
down €5,702 (-64.7%), from €8,812 to €3,111
- Gross operating margin -€42,895
down €42,895 (-30.2%), from €142,119 to €99,225
- Depreciation +€16,724
up €16,724 (+155%), from €10,794 to €27,518
- Staff costs +€5,086
new in 2024: €5,086
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,316 | €192,508 | +€66,191 | +52.4% |
| Fixed assets | 21/28 | €67,974 | €89,841 | +€21,867 | +32.2% |
| Tangible fixed assets | 22/27 | €67,974 | €89,841 | +€21,867 | +32.2% |
| Plant, machinery and equipment | 23 | €7,133 | €12,050 | +€4,917 | +68.9% |
| Furniture and vehicles | 24 | €60,841 | €77,791 | +€16,950 | +27.9% |
| Current assets | 29/58 | €58,342 | €102,667 | +€44,324 | +76.0% |
| Amounts receivable within one year | 40/41 | €27,427 | €65,933 | +€38,505 | +140% |
| Trade receivables | 40 | €24,507 | €65,933 | +€41,426 | +169% |
| Other amounts receivable | 41 | €2,921 | - | -€2,921 | |
| Cash at bank and in hand | 54/58 | €30,598 | €35,889 | +€5,291 | +17.3% |
| Deferred charges and accrued income | 490/1 | €317 | €845 | +€528 | +167% |
| Total equity and liabilities | 10/49 | €126,316 | €192,508 | +€66,191 | +52.4% |
| Equity | 10/15 | €56,562 | €106,930 | +€50,368 | +89.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,562 | €101,930 | +€50,368 | +97.7% |
| Provisions and deferred taxes | 16 | €41,559 | €1,837 | -€39,722 | -95.6% |
| Provisions for liabilities and charges | 160/5 | €41,559 | €1,837 | -€39,722 | -95.6% |
| Other liabilities and charges | 164/5 | €41,559 | €1,837 | -€39,722 | -95.6% |
| Amounts payable | 17/49 | €28,195 | €83,741 | +€55,546 | +197% |
| Amounts payable within one year | 42/48 | €28,195 | €83,741 | +€55,546 | +197% |
| Trade debts | 44 | €5,300 | €8,107 | +€2,807 | +53.0% |
| Suppliers | 440/4 | €5,300 | €8,107 | +€2,807 | +53.0% |
| Advances received on contracts in progress | 46 | - | €47,950 | +€47,950 | |
| Taxes, remuneration and social security | 45 | €14,083 | €24,573 | +€10,491 | +74.5% |
| Taxes | 450/3 | €14,083 | €21,862 | +€7,779 | +55.2% |
| Remuneration and social security | 454/9 | - | €2,712 | +€2,712 | |
| Other amounts payable | 47/48 | €8,812 | €3,111 | -€5,702 | -64.7% |
| Remuneration, social security and pensions | 62 | - | €5,086 | +€5,086 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,794 | €27,518 | +€16,724 | +155% |
| Other operating charges | 640/8 | €2,876 | €1,974 | -€901 | -31.3% |
| Non-recurring operating charges | 66A | €61,273 | - | -€61,273 | |
| Gross operating margin | 9900 | €142,119 | €99,225 | -€42,895 | -30.2% |
| Operating profit (loss) | 9901 | €67,177 | €64,646 | -€2,531 | -3.8% |
| Financial income | 75/76B | €137 | €35 | -€101 | -74.2% |
| Recurring financial income | 75 | €137 | €35 | -€101 | -74.2% |
| Financial charges | 65/66B | €1,185 | €482 | -€703 | -59.3% |
| Recurring financial charges | 65 | €1,185 | €482 | -€703 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | €66,129 | €64,200 | -€1,929 | -2.9% |
| Income taxes | 67/77 | €13,492 | €13,832 | +€340 | +2.5% |
| Profit (loss) for the period | 9904 | €52,637 | €50,368 | -€2,269 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,637 | €50,368 | -€2,269 | -4.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.