F.C.A.: 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.
F.C.A.
Largest movements
- Tangible fixed assets -€2,571
down €2,571 (-11.3%), from €22,654 to €20,084
of which Land and buildings: -€2,479
- Cash -€1,172
down €1,172 (-96.2%), from €1,219 to €47
mainly Debts after one year (-€3,698) and Current portion of long-term debt (-€1,261)
- Deferred charges and accrued income -€500
no longer reported in 2023 (was €500)
- Debts after one year -€3,698
down €3,698 (-4.9%), from €74,884 to €71,187
of which Financial debts: -€1,891
- Current portion of long-term debt -€1,261
down €1,261 (-40.0%), from €3,152 to €1,891
- Profit (loss) carried forward +€526
up €526 (+0.9%), from -€59,020 to -€58,494
- Gross operating margin -€881
down €881 (-18.1%), from €4,869 to €3,988
- Depreciation -€360
down €360 (-12.3%), from €2,930 to €2,571
- Financial charges -€111
down €111 (-33.0%), from €336 to €225
- Other operating charges +€52
up €52 (+8.4%), from €614 to €666
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,623 | €22,380 | -€4,243 | -15.9% |
| Fixed assets | 21/28 | €22,654 | €20,084 | -€2,571 | -11.3% |
| Tangible fixed assets | 22/27 | €22,654 | €20,084 | -€2,571 | -11.3% |
| Land and buildings | 22 | €22,563 | €20,084 | -€2,479 | -11.0% |
| Other tangible fixed assets | 26 | €92 | - | -€92 | |
| Current assets | 29/58 | €3,969 | €2,297 | -€1,672 | -42.1% |
| Amounts receivable within one year | 40/41 | €2,250 | €2,250 | = | 0.0% |
| Trade receivables | 40 | €2,250 | €2,250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,219 | €47 | -€1,172 | -96.2% |
| Deferred charges and accrued income | 490/1 | €500 | - | -€500 | |
| Total equity and liabilities | 10/49 | €26,623 | €22,380 | -€4,243 | -15.9% |
| Equity | 10/15 | -€51,583 | -€51,057 | +€526 | +1.0% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,020 | -€58,494 | +€526 | +0.9% |
| Amounts payable | 17/49 | €78,206 | €73,437 | -€4,769 | -6.1% |
| Amounts payable after more than one year | 17 | €74,884 | €71,187 | -€3,698 | -4.9% |
| Financial debts | 170/4 | €1,891 | - | -€1,891 | |
| Other amounts payable | 178/9 | €72,993 | €71,187 | -€1,806 | -2.5% |
| Amounts payable within one year | 42/48 | €3,321 | €2,250 | -€1,071 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €3,152 | €1,891 | -€1,261 | -40.0% |
| Trade debts | 44 | €169 | €359 | +€190 | +112.2% |
| Suppliers | 440/4 | €169 | €359 | +€190 | +112.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,930 | €2,571 | -€360 | -12.3% |
| Other operating charges | 640/8 | €614 | €666 | +€52 | +8.4% |
| Gross operating margin | 9900 | €4,869 | €3,988 | -€881 | -18.1% |
| Operating profit (loss) | 9901 | €1,325 | €752 | -€573 | -43.3% |
| Financial charges | 65/66B | €336 | €225 | -€111 | -33.0% |
| Recurring financial charges | 65 | €336 | €225 | -€111 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €988 | €526 | -€462 | -46.8% |
| Profit (loss) for the period | 9904 | €988 | €526 | -€462 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €988 | €526 | -€462 | -46.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.