FCI (EU): 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.
FCI (EU)
Largest movements
- Receivables within one year +€69,261
up €69,261 (+46.4%), from €149,260 to €218,521
of which Other amounts receivable: +€72,513
- Cash +€39,696
up €39,696 (+42.9%), from €92,620 to €132,317
mainly Other debts (+€235,000) and Net result for the year (+€105,869)
- Deferred charges and accrued income -€3,598
down €3,598 (-95.3%), from €3,777 to €179
- Other debts +€235,000
new in 2024: €235,000
- Profit (loss) carried forward -€129,131
down €129,131 (-66.5%), from €194,194 to €65,063
- Financial income -€75,077
down €75,077 (-91.9%), from €81,684 to €6,606
- Gross operating margin -€13,927
down €13,927 (-9.3%), from €150,292 to €136,365
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 | €253,703 | €358,370 | +€104,668 | +41.3% |
| Fixed assets | 21/28 | €8,045 | €7,354 | -€691 | -8.6% |
| Tangible fixed assets | 22/27 | €6,643 | €4,190 | -€2,453 | -36.9% |
| Furniture and vehicles | 24 | €6,643 | €4,190 | -€2,453 | -36.9% |
| Financial fixed assets | 28 | €1,402 | €3,164 | +€1,762 | +125.7% |
| Current assets | 29/58 | €245,658 | €351,017 | +€105,359 | +42.9% |
| Amounts receivable within one year | 40/41 | €149,260 | €218,521 | +€69,261 | +46.4% |
| Trade receivables | 40 | €21,306 | €18,053 | -€3,252 | -15.3% |
| Other amounts receivable | 41 | €127,955 | €200,467 | +€72,513 | +56.7% |
| Cash at bank and in hand | 54/58 | €92,620 | €132,317 | +€39,696 | +42.9% |
| Deferred charges and accrued income | 490/1 | €3,777 | €179 | -€3,598 | -95.3% |
| Total equity and liabilities | 10/49 | €253,703 | €358,370 | +€104,668 | +41.3% |
| Equity | 10/15 | €214,654 | €85,523 | -€129,131 | -60.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €194,194 | €65,063 | -€129,131 | -66.5% |
| Amounts payable | 17/49 | €39,049 | €272,848 | +€233,799 | +598.7% |
| Amounts payable within one year | 42/48 | €39,049 | €272,848 | +€233,799 | +598.7% |
| Trade debts | 44 | €736 | €720 | -€16 | -2.1% |
| Suppliers | 440/4 | €736 | €720 | -€16 | -2.1% |
| Taxes, remuneration and social security | 45 | €38,313 | €37,128 | -€1,185 | -3.1% |
| Taxes | 450/3 | €38,313 | €37,128 | -€1,185 | -3.1% |
| Other amounts payable | 47/48 | - | €235,000 | +€235,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,593 | €2,453 | +€860 | +54.0% |
| Other operating charges | 640/8 | €470 | €666 | +€196 | +41.6% |
| Gross operating margin | 9900 | €150,292 | €136,365 | -€13,927 | -9.3% |
| Operating profit (loss) | 9901 | €148,228 | €133,246 | -€14,982 | -10.1% |
| Financial income | 75/76B | €81,684 | €6,606 | -€75,077 | -91.9% |
| Recurring financial income | 75 | €81,684 | €6,606 | -€75,077 | -91.9% |
| Financial charges | 65/66B | €708 | €159 | -€549 | -77.5% |
| Recurring financial charges | 65 | €708 | €159 | -€549 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | €229,204 | €139,693 | -€89,511 | -39.1% |
| Income taxes | 67/77 | €35,010 | €33,825 | -€1,185 | -3.4% |
| Profit (loss) for the period | 9904 | €194,194 | €105,869 | -€88,325 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €194,194 | €105,869 | -€88,325 | -45.5% |
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.