FEG BATIMENT: 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.
FEG BATIMENT
Largest movements
- Tangible fixed assets -€12,690
down €12,690 (-30.9%), from €41,018 to €28,328
of which Furniture and vehicles: -€9,792
- Cash +€6,052
up €6,052 (+16.3%), from €37,138 to €43,190
mainly Depreciation (+€13,945) and Net result for the year (+€6,261)
- Receivables within one year +€3,326
up €3,326 (+63.6%), from €5,231 to €8,558
of which Trade receivables: +€1,927
- Tax, wage and social debts -€7,990
down €7,990 (-89.5%), from €8,931 to €941
- Reserves +€6,261
up €6,261 (+22.1%), from €28,326 to €34,588
of which Distributable reserves: +€6,261
- Debts after one year -€5,212
down €5,212 (-29.9%), from €17,415 to €12,203
- Trade debts +€4,343
up €4,343 (+24.7%), from €17,551 to €21,894
- Gross operating margin -€12,146
down €12,146 (-31.4%), from €38,654 to €26,508
- Taxes -€3,979
down €3,979 (-44.5%), from €8,936 to €4,957
- Depreciation +€1,828
up €1,828 (+15.1%), from €12,117 to €13,945
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 | €83,387 | €80,789 | -€2,598 | -3.1% |
| Fixed assets | 21/28 | €41,018 | €28,328 | -€12,690 | -30.9% |
| Tangible fixed assets | 22/27 | €41,018 | €28,328 | -€12,690 | -30.9% |
| Plant, machinery and equipment | 23 | €9,024 | €6,125 | -€2,898 | -32.1% |
| Furniture and vehicles | 24 | €31,995 | €22,203 | -€9,792 | -30.6% |
| Current assets | 29/58 | €42,369 | €52,461 | +€10,092 | +23.8% |
| Amounts receivable within one year | 40/41 | €5,231 | €8,558 | +€3,326 | +63.6% |
| Trade receivables | 40 | €1,948 | €3,874 | +€1,927 | +98.9% |
| Other amounts receivable | 41 | €3,284 | €4,683 | +€1,400 | +42.6% |
| Cash at bank and in hand | 54/58 | €37,138 | €43,190 | +€6,052 | +16.3% |
| Deferred charges and accrued income | 490/1 | - | €713 | +€713 | |
| Total equity and liabilities | 10/49 | €83,387 | €80,789 | -€2,598 | -3.1% |
| Equity | 10/15 | €34,526 | €40,788 | +€6,261 | +18.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €28,326 | €34,588 | +€6,261 | +22.1% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | - | -€100 | |
| Reserves not available under the articles | 1311 | - | €100 | +€100 | |
| Distributable reserves | 133 | €28,226 | €34,488 | +€6,261 | +22.2% |
| Amounts payable | 17/49 | €48,861 | €40,002 | -€8,860 | -18.1% |
| Amounts payable after more than one year | 17 | €17,415 | €12,203 | -€5,212 | -29.9% |
| Financial debts | 170/4 | €17,415 | €12,203 | -€5,212 | -29.9% |
| Amounts payable within one year | 42/48 | €31,446 | €27,799 | -€3,647 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €4,965 | €4,965 | = | 0.0% |
| Trade debts | 44 | €17,551 | €21,894 | +€4,343 | +24.7% |
| Suppliers | 440/4 | €17,551 | €21,894 | +€4,343 | +24.7% |
| Taxes, remuneration and social security | 45 | €8,931 | €941 | -€7,990 | -89.5% |
| Taxes | 450/3 | €8,931 | €941 | -€7,990 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,117 | €13,945 | +€1,828 | +15.1% |
| Other operating charges | 640/8 | €602 | €357 | -€246 | -40.8% |
| Gross operating margin | 9900 | €38,654 | €26,508 | -€12,146 | -31.4% |
| Operating profit (loss) | 9901 | €25,935 | €12,207 | -€13,728 | -52.9% |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | €1,287 | €1,049 | -€239 | -18.5% |
| Recurring financial charges | 65 | €1,287 | €1,049 | -€239 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €24,647 | €11,218 | -€13,429 | -54.5% |
| Income taxes | 67/77 | €8,936 | €4,957 | -€3,979 | -44.5% |
| Profit (loss) for the period | 9904 | €15,712 | €6,261 | -€9,450 | -60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,712 | €6,261 | -€9,450 | -60.1% |
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 16 October 2026 via checked.be.