FK Building Projects: 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.
FK Building Projects
Largest movements
- Stocks and contracts -€126,629
no longer reported in 2024 (was €126,629)
- Deferred charges and accrued income -€2,254
no longer reported in 2024 (was €2,254)
- Other debts -€140,385
down €140,385 (-67.2%), from €208,809 to €68,424
- Profit (loss) carried forward +€10,155
up €10,155 (+21.6%), from -€46,976 to -€36,821
- Gross operating margin +€34,590
up €34,590, from -€24,668 to €9,922
- Depreciation -€5,191
down €5,191 (-81.2%), from €6,394 to €1,203
- Financial income +€359
up €359 (+29.5%), from €1,218 to €1,577
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 | €175,843 | €44,103 | -€131,740 | -74.9% |
| Fixed assets | 21/28 | €5,554 | €3,685 | -€1,869 | -33.7% |
| Intangible fixed assets | 21 | €2,159 | €1,895 | -€264 | -12.2% |
| Tangible fixed assets | 22/27 | €3,395 | €1,790 | -€1,605 | -47.3% |
| Plant, machinery and equipment | 23 | €3,395 | €1,790 | -€1,605 | -47.3% |
| Current assets | 29/58 | €170,289 | €40,418 | -€129,871 | -76.3% |
| Stocks and contracts in progress | 3 | €126,629 | - | -€126,629 | |
| Stocks | 30/36 | €126,629 | - | -€126,629 | |
| Amounts receivable within one year | 40/41 | €40,648 | €38,901 | -€1,747 | -4.3% |
| Trade receivables | 40 | €12,638 | €12,638 | = | 0.0% |
| Other amounts receivable | 41 | €28,010 | €26,264 | -€1,747 | -6.2% |
| Cash at bank and in hand | 54/58 | €757 | €1,517 | +€759 | +100.3% |
| Deferred charges and accrued income | 490/1 | €2,254 | - | -€2,254 | |
| Total equity and liabilities | 10/49 | €175,843 | €44,103 | -€131,740 | -74.9% |
| Equity | 10/15 | -€34,476 | -€24,321 | +€10,155 | +29.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,976 | -€36,821 | +€10,155 | +21.6% |
| Amounts payable | 17/49 | €210,319 | €68,424 | -€141,895 | -67.5% |
| Amounts payable within one year | 42/48 | €208,833 | €68,424 | -€140,409 | -67.2% |
| Trade debts | 44 | €24 | - | -€24 | |
| Suppliers | 440/4 | €24 | - | -€24 | |
| Other amounts payable | 47/48 | €208,809 | €68,424 | -€140,385 | -67.2% |
| Accrued charges and deferred income | 492/3 | €1,486 | - | -€1,486 | |
| Non-recurring operating income | 76A | - | €3,333 | +€3,333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,394 | €1,203 | -€5,191 | -81.2% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€24,668 | €9,922 | +€34,590 | |
| Operating profit (loss) | 9901 | -€31,123 | €8,658 | +€39,781 | |
| Financial income | 75/76B | €1,218 | €1,577 | +€359 | +29.5% |
| Recurring financial income | 75 | €1,218 | €1,577 | +€359 | +29.5% |
| Financial charges | 65/66B | €48 | €80 | +€32 | +66.7% |
| Recurring financial charges | 65 | €48 | €80 | +€32 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | -€29,953 | €10,155 | +€40,108 | |
| Profit (loss) for the period | 9904 | -€29,953 | €10,155 | +€40,108 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,953 | €10,155 | +€40,108 |
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 2 October 2026 via checked.be.