F.A. Constructions: 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.
F.A. Constructions
Largest movements
- Receivables within one year -€162,034
down €162,034 (-35.2%), from €460,450 to €298,416
of which Other amounts receivable: -€108,667
- Tangible fixed assets +€6,481
up €6,481 (+32.1%), from €20,167 to €26,648
of which Furniture and vehicles: +€7,707
- Profit (loss) carried forward -€98,936
down €98,936, from €56,698 to -€42,238
- Tax, wage and social debts -€33,844
down €33,844 (-48.3%), from €70,092 to €36,248
of which Taxes: -€35,167
- Accrued charges and deferred income -€21,221
no longer reported in 2024 (was €21,221)
- Gross operating margin -€297,899
down €297,899, from €255,948 to -€41,951
- Staff costs -€106,039
down €106,039 (-74.5%), from €142,273 to €36,235
- Taxes -€32,350
no longer reported in 2024 (was €32,350)
- Other operating charges +€6,592
up €6,592 (+66.0%), from €9,994 to €16,586
- Financial income +€4,866
up €4,866 (+142,710%), from €3 to €4,870
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 | €490,194 | €336,193 | -€154,001 | -31.4% |
| Fixed assets | 21/28 | €20,167 | €26,648 | +€6,481 | +32.1% |
| Tangible fixed assets | 22/27 | €20,167 | €26,648 | +€6,481 | +32.1% |
| Plant, machinery and equipment | 23 | €2,261 | €1,035 | -€1,226 | -54.2% |
| Furniture and vehicles | 24 | €17,906 | €25,613 | +€7,707 | +43.0% |
| Current assets | 29/58 | €470,027 | €309,544 | -€160,482 | -34.1% |
| Amounts receivable within one year | 40/41 | €460,450 | €298,416 | -€162,034 | -35.2% |
| Trade receivables | 40 | €61,750 | €8,382 | -€53,367 | -86.4% |
| Other amounts receivable | 41 | €398,700 | €290,034 | -€108,667 | -27.3% |
| Cash at bank and in hand | 54/58 | €9,577 | €11,128 | +€1,551 | +16.2% |
| Total equity and liabilities | 10/49 | €490,194 | €336,193 | -€154,001 | -31.4% |
| Equity | 10/15 | €398,881 | €299,945 | -€98,936 | -24.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €337,183 | €337,183 | = | 0.0% |
| Distributable reserves | 133 | €337,183 | €337,183 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,698 | -€42,238 | -€98,936 | |
| Amounts payable | 17/49 | €91,313 | €36,248 | -€55,065 | -60.3% |
| Amounts payable within one year | 42/48 | €70,092 | €36,248 | -€33,844 | -48.3% |
| Taxes, remuneration and social security | 45 | €70,092 | €36,248 | -€33,844 | -48.3% |
| Taxes | 450/3 | €68,778 | €33,611 | -€35,167 | -51.1% |
| Remuneration and social security | 454/9 | €1,314 | €2,637 | +€1,323 | +101% |
| Accrued charges and deferred income | 492/3 | €21,221 | - | -€21,221 | |
| Remuneration, social security and pensions | 62 | €142,273 | €36,235 | -€106,039 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,127 | €8,826 | +€1,698 | +23.8% |
| Other operating charges | 640/8 | €9,994 | €16,586 | +€6,592 | +66.0% |
| Gross operating margin | 9900 | €255,948 | -€41,951 | -€297,899 | |
| Operating profit (loss) | 9901 | €96,553 | -€103,597 | -€200,150 | |
| Financial income | 75/76B | €3 | €4,870 | +€4,866 | +142,710% |
| Recurring financial income | 75 | €3 | €4,870 | +€4,866 | +142,710% |
| Financial charges | 65/66B | €1,057 | €209 | -€848 | -80.2% |
| Recurring financial charges | 65 | €1,057 | €209 | -€848 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | €95,499 | -€98,936 | -€194,435 | |
| Income taxes | 67/77 | €32,350 | - | -€32,350 | |
| Profit (loss) for the period | 9904 | €63,149 | -€98,936 | -€162,085 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,149 | -€98,936 | -€162,085 |
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 18 October 2026 via checked.be.