FK Construction: 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.
FK Construction
Largest movements
- Tangible fixed assets -€10,857
down €10,857 (-29.0%), from €37,457 to €26,600
- Receivables within one year -€8,156
down €8,156 (-13.8%), from €59,111 to €50,955
of which Other amounts receivable: -€11,348
- Deferred charges and accrued income -€5,589
down €5,589 (-76.6%), from €7,300 to €1,711
- Cash +€1,146
up €1,146 (+116%), from €985 to €2,131
mainly Depreciation (+€10,857) and Receivables within one year (+€8,156)
- Debts after one year -€11,129
down €11,129 (-48.4%), from €22,989 to €11,860
- Trade debts -€9,208
down €9,208 (-60.8%), from €15,150 to €5,942
- Tax, wage and social debts -€2,357
down €2,357 (-75.4%), from €3,126 to €769
- Profit (loss) carried forward -€1,506
down €1,506 (-10.5%), from €14,287 to €12,782
- Gross operating margin +€7,630
up €7,630 (+115%), from €6,627 to €14,257
- Other operating charges +€2,318
up €2,318 (+218%), from €1,065 to €3,383
- Financial charges +€1,049
up €1,049 (+42.8%), from €2,454 to €3,503
- Depreciation -€260
down €260 (-2.3%), from €11,116 to €10,857
- Financial income -€170
down €170 (-7.4%), from €2,291 to €2,121
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 | €104,853 | €81,397 | -€23,455 | -22.4% |
| Fixed assets | 21/28 | €37,457 | €26,600 | -€10,857 | -29.0% |
| Tangible fixed assets | 22/27 | €37,457 | €26,600 | -€10,857 | -29.0% |
| Plant, machinery and equipment | 23 | €2,105 | €1,333 | -€772 | -36.7% |
| Furniture and vehicles | 24 | €19,934 | €14,550 | -€5,384 | -27.0% |
| Leasing and similar rights | 25 | €15,417 | €10,717 | -€4,700 | -30.5% |
| Current assets | 29/58 | €67,396 | €54,797 | -€12,598 | -18.7% |
| Amounts receivable within one year | 40/41 | €59,111 | €50,955 | -€8,156 | -13.8% |
| Trade receivables | 40 | €14,300 | €17,493 | +€3,192 | +22.3% |
| Other amounts receivable | 41 | €44,811 | €33,462 | -€11,348 | -25.3% |
| Cash at bank and in hand | 54/58 | €985 | €2,131 | +€1,146 | +116% |
| Deferred charges and accrued income | 490/1 | €7,300 | €1,711 | -€5,589 | -76.6% |
| Total equity and liabilities | 10/49 | €104,853 | €81,397 | -€23,455 | -22.4% |
| Equity | 10/15 | €15,287 | €13,782 | -€1,506 | -9.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,287 | €12,782 | -€1,506 | -10.5% |
| Amounts payable | 17/49 | €89,565 | €67,616 | -€21,950 | -24.5% |
| Amounts payable after more than one year | 17 | €22,989 | €11,860 | -€11,129 | -48.4% |
| Financial debts | 170/4 | €22,989 | €11,860 | -€11,129 | -48.4% |
| Amounts payable within one year | 42/48 | €66,576 | €55,514 | -€11,062 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €10,626 | €11,129 | +€503 | +4.7% |
| Trade debts | 44 | €15,150 | €5,942 | -€9,208 | -60.8% |
| Suppliers | 440/4 | €15,150 | €5,942 | -€9,208 | -60.8% |
| Taxes, remuneration and social security | 45 | €3,126 | €769 | -€2,357 | -75.4% |
| Taxes | 450/3 | €3,126 | €769 | -€2,357 | -75.4% |
| Other amounts payable | 47/48 | €37,674 | €37,674 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €242 | +€242 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,116 | €10,857 | -€260 | -2.3% |
| Other operating charges | 640/8 | €1,065 | €3,383 | +€2,318 | +218% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €6,627 | €14,257 | +€7,630 | +115% |
| Operating profit (loss) | 9901 | -€5,554 | €17 | +€5,571 | |
| Financial income | 75/76B | €2,291 | €2,121 | -€170 | -7.4% |
| Recurring financial income | 75 | €2,291 | €2,121 | -€170 | -7.4% |
| Financial charges | 65/66B | €2,454 | €3,503 | +€1,049 | +42.8% |
| Recurring financial charges | 65 | €2,454 | €3,503 | +€1,049 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,717 | -€1,365 | +€4,352 | +76.1% |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€5,845 | -€1,506 | +€4,339 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,845 | -€1,506 | +€4,339 | +74.2% |
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 14 October 2026 via checked.be.