FCP SERVICES: 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.
FCP SERVICES
Largest movements
- Cash -€24,077
down €24,077 (-70.2%), from €34,284 to €10,207
mainly Receivables within one year (-€21,124) and Current portion of long-term debt (-€14,962)
- Tangible fixed assets -€23,666
down €23,666 (-10.8%), from €218,654 to €194,989
of which Furniture and vehicles: -€12,388
- Receivables within one year +€21,124
up €21,124 (+178.8%), from €11,813 to €32,937
of which Other amounts receivable: +€29,288
- Current portion of long-term debt -€14,962
down €14,962 (-41.9%), from €35,723 to €20,762
- Profit (loss) carried forward +€13,221
up €13,221 (+18.4%), from €71,725 to €84,946
- Debts after one year -€12,291
down €12,291 (-9.3%), from €132,713 to €120,422
- Trade debts -€6,975
down €6,975 (-88.3%), from €7,903 to €928
- Other debts -€3,300
no longer reported in 2024 (was €3,300)
- Gross operating margin -€21,813
down €21,813 (-30.4%), from €71,724 to €49,911
- Taxes -€5,754
down €5,754 (-57.6%), from €9,981 to €4,228
- Staff costs -€4,829
no longer reported in 2024 (was €4,829)
- Other operating charges -€1,945
down €1,945 (-53.5%), from €3,637 to €1,692
- Depreciation -€1,546
down €1,546 (-6.0%), from €25,628 to €24,082
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.
Cash bridge derived
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 | €280,181 | €253,767 | -€26,414 | -9.4% |
| Fixed assets | 21/28 | €224,279 | €200,614 | -€23,666 | -10.6% |
| Tangible fixed assets | 22/27 | €218,654 | €194,989 | -€23,666 | -10.8% |
| Land and buildings | 22 | €168,644 | €161,986 | -€6,658 | -3.9% |
| Plant, machinery and equipment | 23 | €1,328 | €1,054 | -€275 | -20.7% |
| Furniture and vehicles | 24 | €41,486 | €29,098 | -€12,388 | -29.9% |
| Other tangible fixed assets | 26 | €7,196 | €2,851 | -€4,345 | -60.4% |
| Financial fixed assets | 28 | €5,625 | €5,625 | = | 0.0% |
| Current assets | 29/58 | €55,902 | €53,153 | -€2,749 | -4.9% |
| Amounts receivable after more than one year | 29 | €9,656 | €9,656 | = | 0.0% |
| Trade receivables | 290 | €9,656 | €9,656 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,813 | €32,937 | +€21,124 | +178.8% |
| Trade receivables | 40 | €8,839 | €675 | -€8,164 | -92.4% |
| Other amounts receivable | 41 | €2,974 | €32,262 | +€29,288 | +984.8% |
| Cash at bank and in hand | 54/58 | €34,284 | €10,207 | -€24,077 | -70.2% |
| Deferred charges and accrued income | 490/1 | €149 | €353 | +€204 | +137.1% |
| Total equity and liabilities | 10/49 | €280,181 | €253,767 | -€26,414 | -9.4% |
| Equity | 10/15 | €92,185 | €105,406 | +€13,221 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,725 | €84,946 | +€13,221 | +18.4% |
| Amounts payable | 17/49 | €187,996 | €148,361 | -€39,635 | -21.1% |
| Amounts payable after more than one year | 17 | €132,713 | €120,422 | -€12,291 | -9.3% |
| Financial debts | 170/4 | €132,713 | €120,422 | -€12,291 | -9.3% |
| Amounts payable within one year | 42/48 | €55,283 | €27,939 | -€27,344 | -49.5% |
| Current portion of amounts payable after more than one year | 42 | €35,723 | €20,762 | -€14,962 | -41.9% |
| Trade debts | 44 | €7,903 | €928 | -€6,975 | -88.3% |
| Suppliers | 440/4 | €7,903 | €928 | -€6,975 | -88.3% |
| Taxes, remuneration and social security | 45 | €8,358 | €6,250 | -€2,107 | -25.2% |
| Taxes | 450/3 | €8,358 | €6,250 | -€2,107 | -25.2% |
| Other amounts payable | 47/48 | €3,300 | - | -€3,300 | |
| Non-recurring operating income | 76A | - | €4,945 | +€4,945 | |
| Remuneration, social security and pensions | 62 | €4,829 | - | -€4,829 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,628 | €24,082 | -€1,546 | -6.0% |
| Other operating charges | 640/8 | €3,637 | €1,692 | -€1,945 | -53.5% |
| Non-recurring operating charges | 66A | - | €826 | +€826 | |
| Gross operating margin | 9900 | €71,724 | €49,911 | -€21,813 | -30.4% |
| Operating profit (loss) | 9901 | €37,631 | €23,311 | -€14,319 | -38.1% |
| Financial charges | 65/66B | €6,297 | €5,862 | -€435 | -6.9% |
| Recurring financial charges | 65 | €6,297 | €5,862 | -€435 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €31,333 | €17,449 | -€13,884 | -44.3% |
| Income taxes | 67/77 | €9,981 | €4,228 | -€5,754 | -57.6% |
| Profit (loss) for the period | 9904 | €21,352 | €13,221 | -€8,131 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,352 | €13,221 | -€8,131 | -38.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.