FCservice: 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.
FCservice
Largest movements
- Deferred charges and accrued income -€95,738
no longer reported in 2025 (was €95,738)
- Tangible fixed assets +€11,730
up €11,730 (+4.3%), from €270,168 to €281,898
of which Land and buildings: +€12,052
- Other debts -€81,365
down €81,365 (-60.2%), from €135,245 to €53,880
- Trade debts -€11,142
down €11,142 (-79.2%), from €14,072 to €2,930
- Profit (loss) carried forward +€6,269
up €6,269 (+31.6%), from -€19,807 to -€13,539
- Gross operating margin +€1,624
up €1,624 (+24.1%), from €6,733 to €8,358
- Depreciation +€322
up €322 (+33.7%), from €956 to €1,278
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.
Cash bridge derived
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 | €369,903 | €282,709 | -€87,194 | -23.6% |
| Fixed assets | 21/28 | €270,168 | €281,898 | +€11,730 | +4.3% |
| Tangible fixed assets | 22/27 | €270,168 | €281,898 | +€11,730 | +4.3% |
| Land and buildings | 22 | €269,514 | €281,565 | +€12,052 | +4.5% |
| Plant, machinery and equipment | 23 | €654 | €332 | -€322 | -49.2% |
| Current assets | 29/58 | €99,735 | €811 | -€98,924 | -99.2% |
| Amounts receivable within one year | 40/41 | €2,248 | - | -€2,248 | |
| Trade receivables | 40 | €2,248 | - | -€2,248 | |
| Cash at bank and in hand | 54/58 | €1,749 | €811 | -€938 | -53.6% |
| Deferred charges and accrued income | 490/1 | €95,738 | - | -€95,738 | |
| Total equity and liabilities | 10/49 | €369,903 | €282,709 | -€87,194 | -23.6% |
| Equity | 10/15 | €146,608 | €152,246 | +€5,638 | +3.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €47,752 | €47,752 | = | 0.0% |
| Reserves | 13 | €56,663 | €56,033 | -€631 | -1.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Other | 1319 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,511 | €13,880 | -€631 | -4.3% |
| Distributable reserves | 133 | €35,952 | €35,952 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,807 | -€13,539 | +€6,269 | +31.6% |
| Provisions and deferred taxes | 16 | €73,978 | €73,653 | -€325 | -0.4% |
| Provisions for liabilities and charges | 160/5 | €66,506 | €66,506 | = | 0.0% |
| Pensions and similar obligations | 160 | €66,506 | €66,506 | = | 0.0% |
| Deferred taxes | 168 | €7,472 | €7,147 | -€325 | -4.3% |
| Amounts payable | 17/49 | €149,317 | €56,810 | -€92,507 | -62.0% |
| Amounts payable within one year | 42/48 | €149,317 | €56,810 | -€92,507 | -62.0% |
| Trade debts | 44 | €14,072 | €2,930 | -€11,142 | -79.2% |
| Suppliers | 440/4 | €14,072 | €2,930 | -€11,142 | -79.2% |
| Other amounts payable | 47/48 | €135,245 | €53,880 | -€81,365 | -60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €956 | €1,278 | +€322 | +33.7% |
| Other operating charges | 640/8 | €1,670 | €1,722 | +€51 | +3.1% |
| Gross operating margin | 9900 | €6,733 | €8,358 | +€1,624 | +24.1% |
| Operating profit (loss) | 9901 | €4,107 | €5,358 | +€1,251 | +30.5% |
| Financial charges | 65/66B | €34 | €45 | +€11 | +33.3% |
| Recurring financial charges | 65 | €34 | €45 | +€11 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €4,073 | €5,313 | +€1,239 | +30.4% |
| Transfer from deferred taxes | 780 | €325 | €325 | = | 0.0% |
| Profit (loss) for the period | 9904 | €4,398 | €5,638 | +€1,239 | +28.2% |
| Transfer from tax-exempt reserves | 789 | €631 | €631 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,029 | €6,269 | +€1,239 | +24.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.