FCS-HOME: 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.
FCS-HOME
Largest movements
- Receivables within one year -€9,086
down €9,086 (-7.9%), from €114,764 to €105,677
of which Other amounts receivable: -€10,117
- Tangible fixed assets +€3,812
up €3,812 (+15.9%), from €23,949 to €27,761
of which Furniture and vehicles: +€8,061
- Deferred charges and accrued income -€2,557
down €2,557 (-60.9%), from €4,200 to €1,643
- Cash +€1,942
up €1,942 (+17.2%), from €11,271 to €13,213
mainly Depreciation (+€9,382) and Receivables within one year (+€9,086)
- Trade debts -€13,215
down €13,215 (-48.5%), from €27,262 to €14,047
- Tax, wage and social debts -€8,051
down €8,051 (-38.9%), from €20,688 to €12,637
of which Taxes: -€4,513
- Current portion of long-term debt +€7,423
new in 2025: €7,423
- Debts after one year +€5,768
new in 2025: €5,768
- Profit (loss) carried forward +€2,186
up €2,186 (+2.2%), from €101,234 to €103,420
- Purchases and services -€172,949
down €172,949 (-30.2%), from €572,121 to €399,172
- Gross operating margin +€9,087
up €9,087 (+8.5%), from €107,380 to €116,467
- Staff costs +€8,073
up €8,073 (+9.1%), from €88,651 to €96,724
- Taxes +€1,422
up €1,422 (+69.9%), from €2,035 to €3,457
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 | €154,184 | €148,295 | -€5,889 | -3.8% |
| Fixed assets | 21/28 | €23,949 | €27,761 | +€3,812 | +15.9% |
| Tangible fixed assets | 22/27 | €23,949 | €27,761 | +€3,812 | +15.9% |
| Plant, machinery and equipment | 23 | €10,825 | €7,849 | -€2,975 | -27.5% |
| Furniture and vehicles | 24 | €9,349 | €17,411 | +€8,061 | +86.2% |
| Other tangible fixed assets | 26 | €3,775 | €2,502 | -€1,273 | -33.7% |
| Current assets | 29/58 | €130,235 | €120,534 | -€9,701 | -7.4% |
| Amounts receivable within one year | 40/41 | €114,764 | €105,677 | -€9,086 | -7.9% |
| Trade receivables | 40 | €79,411 | €80,442 | +€1,031 | +1.3% |
| Other amounts receivable | 41 | €35,353 | €25,236 | -€10,117 | -28.6% |
| Cash at bank and in hand | 54/58 | €11,271 | €13,213 | +€1,942 | +17.2% |
| Deferred charges and accrued income | 490/1 | €4,200 | €1,643 | -€2,557 | -60.9% |
| Total equity and liabilities | 10/49 | €154,184 | €148,295 | -€5,889 | -3.8% |
| Equity | 10/15 | €106,234 | €108,420 | +€2,186 | +2.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,234 | €103,420 | +€2,186 | +2.2% |
| Amounts payable | 17/49 | €47,950 | €39,875 | -€8,075 | -16.8% |
| Amounts payable after more than one year | 17 | - | €5,768 | +€5,768 | |
| Financial debts | 170/4 | - | €5,768 | +€5,768 | |
| Amounts payable within one year | 42/48 | €47,950 | €34,107 | -€13,842 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,423 | +€7,423 | |
| Trade debts | 44 | €27,262 | €14,047 | -€13,215 | -48.5% |
| Suppliers | 440/4 | €27,262 | €14,047 | -€13,215 | -48.5% |
| Taxes, remuneration and social security | 45 | €20,688 | €12,637 | -€8,051 | -38.9% |
| Taxes | 450/3 | €10,306 | €5,793 | -€4,513 | -43.8% |
| Remuneration and social security | 454/9 | €10,382 | €6,844 | -€3,538 | -34.1% |
| Non-recurring operating income | 76A | €5,260 | €6,199 | +€939 | +17.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €572,121 | €399,172 | -€172,949 | -30.2% |
| Remuneration, social security and pensions | 62 | €88,651 | €96,724 | +€8,073 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,114 | €9,382 | -€733 | -7.2% |
| Other operating charges | 640/8 | €1,962 | €2,860 | +€898 | +45.8% |
| Non-recurring operating charges | 66A | €0 | €5 | +€5 | +1,050% |
| Gross operating margin | 9900 | €107,380 | €116,467 | +€9,087 | +8.5% |
| Operating profit (loss) | 9901 | €6,652 | €7,496 | +€844 | +12.7% |
| Financial charges | 65/66B | €1,095 | €1,853 | +€758 | +69.2% |
| Recurring financial charges | 65 | €1,095 | €1,725 | +€630 | +57.5% |
| Non-recurring financial charges | 66B | - | €128 | +€128 | |
| Profit (loss) for the period before taxes | 9903 | €5,557 | €5,643 | +€86 | +1.6% |
| Income taxes | 67/77 | €2,035 | €3,457 | +€1,422 | +69.9% |
| Profit (loss) for the period | 9904 | €3,522 | €2,186 | -€1,336 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,522 | €2,186 | -€1,336 | -37.9% |
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 16 October 2026 via checked.be.