FCM SERVICES: 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.
FCM SERVICES
Largest movements
- Receivables within one year +€37,850
up €37,850 (+60.1%), from €63,027 to €100,877
of which Other amounts receivable: +€19,926
- Cash +€1,237
up €1,237 (+99.4%), from €1,244 to €2,481
mainly Trade debts (+€32,688) and Net result for the year (+€7,263)
- Trade debts +€32,688
up €32,688 (+363.2%), from €9,000 to €41,688
- Profit (loss) carried forward +€6,900
up €6,900 (+18.6%), from €37,150 to €44,050
- Tax, wage and social debts -€1,250
down €1,250 (-7.8%), from €16,121 to €14,871
- Turnover -€56,459
no longer reported in 2023 (was €56,459)
- Purchases and services +€28,846
up €28,846 (+69.1%), from €41,731 to €70,577
- Gross operating margin -€3,370
down €3,370 (-22.9%), from €14,728 to €11,358
- Other operating charges -€1,247
down €1,247 (-86.4%), from €1,443 to €196
- Taxes -€972
down €972 (-22.1%), from €4,393 to €3,421
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 | €64,271 | €103,358 | +€39,087 | +60.8% |
| Current assets | 29/58 | €64,271 | €103,358 | +€39,087 | +60.8% |
| Amounts receivable within one year | 40/41 | €63,027 | €100,877 | +€37,850 | +60.1% |
| Trade receivables | 40 | €18,719 | €36,643 | +€17,924 | +95.8% |
| Other amounts receivable | 41 | €44,308 | €64,234 | +€19,926 | +45.0% |
| Cash at bank and in hand | 54/58 | €1,244 | €2,481 | +€1,237 | +99.4% |
| Total equity and liabilities | 10/49 | €64,271 | €103,358 | +€39,087 | +60.8% |
| Equity | 10/15 | €39,150 | €46,413 | +€7,263 | +18.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | - | €2,000 | +€2,000 | |
| Issued capital | 100 | - | €2,000 | +€2,000 | |
| Reserves | 13 | - | €363 | +€363 | |
| Non-distributable reserves | 130/1 | - | €363 | +€363 | |
| Legal reserve | 130 | - | €363 | +€363 | |
| Profit (loss) carried forward | 14 | €37,150 | €44,050 | +€6,900 | +18.6% |
| Amounts payable | 17/49 | €25,121 | €56,945 | +€31,824 | +126.7% |
| Amounts payable within one year | 42/48 | €25,121 | €56,945 | +€31,824 | +126.7% |
| Financial debts | 43 | - | €386 | +€386 | |
| Credit institutions | 430/8 | - | €386 | +€386 | |
| Trade debts | 44 | €9,000 | €41,688 | +€32,688 | +363.2% |
| Suppliers | 440/4 | €9,000 | €41,688 | +€32,688 | +363.2% |
| Taxes, remuneration and social security | 45 | €16,121 | €14,871 | -€1,250 | -7.8% |
| Taxes | 450/3 | €16,121 | €14,871 | -€1,250 | -7.8% |
| Turnover | 70 | €56,459 | - | -€56,459 | |
| Goods, raw materials, services and sundry goods | 60/61 | €41,731 | €70,577 | +€28,846 | +69.1% |
| Other operating charges | 640/8 | €1,443 | €196 | -€1,247 | -86.4% |
| Gross operating margin | 9900 | €14,728 | €11,358 | -€3,370 | -22.9% |
| Operating profit (loss) | 9901 | €13,285 | €11,162 | -€2,123 | -16.0% |
| Financial income | 75/76B | €233 | - | -€233 | |
| Recurring financial income | 75 | €233 | - | -€233 | |
| Financial charges | 65/66B | €695 | €478 | -€217 | -31.3% |
| Recurring financial charges | 65 | €695 | €478 | -€217 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €12,823 | €10,684 | -€2,139 | -16.7% |
| Income taxes | 67/77 | €4,393 | €3,421 | -€972 | -22.1% |
| Profit (loss) for the period | 9904 | €8,430 | €7,263 | -€1,167 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,430 | €7,263 | -€1,167 | -13.8% |
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 29 September 2026 via checked.be.