FINANCIERE CONSTRUCTIONS BELGES: what changed
What changed
FINANCIERE CONSTRUCTIONS BELGES
NACE 25.110, Manufacture of metal structures and parts of structures
filed annual accounts (NBB)
Net result for the year
€28,946
2024 · €22,903+€6,043
Equity
€446,375
2024 · €417,430+€28,946
Cash
€352,000
2024 · €221,983+€130,017
Balance sheet total
€517,522
2024 · €501,673+€15,849
Largest movements
Assets
- Cash +€130,017
up €130,017 (+58.6%), from €221,983 to €352,000
mainly Receivables within one year (+€113,277) and Net result for the year (+€28,946)
- Receivables within one year -€113,277
down €113,277 (-40.8%), from €277,411 to €164,134
of which Trade receivables: -€122,773
Equity and liabilities
- Profit (loss) carried forward +€28,946
up €28,946 (+9.4%), from €308,356 to €337,302
- Trade debts -€11,014
down €11,014 (-20.7%), from €53,164 to €42,150
Income statement
- Gross operating margin +€25,924
up €25,924 (+11.6%), from €224,022 to €249,947
- Staff costs +€15,189
up €15,189 (+7.8%), from €193,624 to €208,813
- Financial income -€3,266
down €3,266 (-99.3%), from €3,289 to €23
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€22,903
Gross operating margin
+€25,924
Staff costs
-€15,189
Other operating charges
+€568
Other operating items
-€7
Financial income
-€3,266
Financial charges
-€934
Taxes
-€1,054
Result 2025
€28,946
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€130,017
Investment
€0
Financing
€0
Cash 2024
€221,983
From operations (derived)
+€130,017
Net result for the year
+€28,946
Depreciation
+€923
Receivables within one year
+€113,277
Deferred charges and accrued income
-€32
Trade debts
-€11,014
Tax, wage and social debts
-€934
Accrued charges and deferred income
-€1,149
Cash 2025
€352,000
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €501,673 | €517,522 | +€15,849 | +3.2% |
| Fixed assets | 21/28 | €1,403 | €480 | -€923 | -65.8% |
| Tangible fixed assets | 22/27 | €1,403 | €480 | -€923 | -65.8% |
| Plant, machinery and equipment | 23 | €1,403 | €480 | -€923 | -65.8% |
| Current assets | 29/58 | €500,270 | €517,042 | +€16,772 | +3.4% |
| Amounts receivable within one year | 40/41 | €277,411 | €164,134 | -€113,277 | -40.8% |
| Trade receivables | 40 | €252,396 | €129,623 | -€122,773 | -48.6% |
| Other amounts receivable | 41 | €25,015 | €34,511 | +€9,496 | +38.0% |
| Cash at bank and in hand | 54/58 | €221,983 | €352,000 | +€130,017 | +58.6% |
| Deferred charges and accrued income | 490/1 | €876 | €908 | +€32 | +3.6% |
| Total equity and liabilities | 10/49 | €501,673 | €517,522 | +€15,849 | +3.2% |
| Equity | 10/15 | €417,430 | €446,375 | +€28,946 | +6.9% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €9,916 | €9,916 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €308,356 | €337,302 | +€28,946 | +9.4% |
| Amounts payable | 17/49 | €84,244 | €71,147 | -€13,097 | -15.5% |
| Amounts payable within one year | 42/48 | €83,095 | €71,147 | -€11,948 | -14.4% |
| Trade debts | 44 | €53,164 | €42,150 | -€11,014 | -20.7% |
| Suppliers | 440/4 | €53,164 | €42,150 | -€11,014 | -20.7% |
| Taxes, remuneration and social security | 45 | €29,931 | €28,997 | -€934 | -3.1% |
| Taxes | 450/3 | €7,245 | €0 | -€7,245 | -100.0% |
| Remuneration and social security | 454/9 | €22,686 | €28,997 | +€6,311 | +27.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,149 | €0 | -€1,149 | -100% |
| Remuneration, social security and pensions | 62 | €193,624 | €208,813 | +€15,189 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €923 | €923 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €400 | -€568 | -58.7% |
| Non-recurring operating charges | 66A | €0 | €7 | +€7 | |
| Gross operating margin | 9900 | €224,022 | €249,947 | +€25,924 | +11.6% |
| Operating profit (loss) | 9901 | €28,507 | €39,804 | +€11,296 | +39.6% |
| Financial income | 75/76B | €3,289 | €23 | -€3,266 | -99.3% |
| Recurring financial income | 75 | €3,289 | €23 | -€3,266 | -99.3% |
| Financial charges | 65/66B | €131 | €1,065 | +€934 | +712% |
| Recurring financial charges | 65 | €131 | €1,065 | +€934 | +712% |
| Profit (loss) for the period before taxes | 9903 | €31,665 | €38,761 | +€7,096 | +22.4% |
| Income taxes | 67/77 | €8,762 | €9,815 | +€1,054 | +12.0% |
| Profit (loss) for the period | 9904 | €22,903 | €28,946 | +€6,043 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,903 | €28,946 | +€6,043 | +26.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.