FCS Mia: 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.
FCS Mia
Largest movements
- Tangible fixed assets -€18,488
down €18,488 (-31.8%), from €58,215 to €39,727
of which Furniture and vehicles: -€17,276
- Receivables within one year +€5,821
up €5,821 (+114.1%), from €5,101 to €10,923
of which Other amounts receivable: +€3,820
- Deferred charges and accrued income +€1,458
up €1,458 (+192.5%), from €757 to €2,215
- Cash +€1,387
up €1,387 (+174.9%), from €793 to €2,180
mainly Depreciation (+€21,170) and Net result for the year (+€1,695)
- Trade debts -€7,923
down €7,923 (-45.7%), from €17,321 to €9,398
- Tax, wage and social debts -€5,140
down €5,140 (-46.2%), from €11,131 to €5,992
of which Taxes: -€3,467
- Profit (loss) carried forward +€1,695
up €1,695 (+15.0%), from -€11,315 to -€9,620
- Other debts +€843
up €843 (+171.1%), from €493 to €1,336
- Staff costs -€19,071
down €19,071 (-65.6%), from €29,090 to €10,018
- Gross operating margin -€13,964
down €13,964 (-25.8%), from €54,106 to €40,141
- Financial income -€6,579
no longer reported in 2024 (was €6,579)
- Other operating charges +€3,148
up €3,148 (+210.2%), from €1,497 to €4,645
- Financial charges -€2,193
down €2,193 (-83.2%), from €2,636 to €443
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 | €76,287 | €66,465 | -€9,821 | -12.9% |
| Fixed assets | 21/28 | €69,635 | €51,147 | -€18,488 | -26.5% |
| Tangible fixed assets | 22/27 | €58,215 | €39,727 | -€18,488 | -31.8% |
| Plant, machinery and equipment | 23 | €6,687 | €5,476 | -€1,212 | -18.1% |
| Furniture and vehicles | 24 | €51,527 | €34,251 | -€17,276 | -33.5% |
| Financial fixed assets | 28 | €11,420 | €11,420 | = | 0.0% |
| Current assets | 29/58 | €6,652 | €15,318 | +€8,666 | +130.3% |
| Amounts receivable within one year | 40/41 | €5,101 | €10,923 | +€5,821 | +114.1% |
| Trade receivables | 40 | €1,224 | €3,226 | +€2,001 | +163.5% |
| Other amounts receivable | 41 | €3,877 | €7,697 | +€3,820 | +98.5% |
| Cash at bank and in hand | 54/58 | €793 | €2,180 | +€1,387 | +174.9% |
| Deferred charges and accrued income | 490/1 | €757 | €2,215 | +€1,458 | +192.5% |
| Total equity and liabilities | 10/49 | €76,287 | €66,465 | -€9,821 | -12.9% |
| Equity | 10/15 | €7,285 | €8,980 | +€1,695 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,315 | -€9,620 | +€1,695 | +15.0% |
| Amounts payable | 17/49 | €69,002 | €57,485 | -€11,517 | -16.7% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,945 | €16,726 | -€12,219 | -42.2% |
| Trade debts | 44 | €17,321 | €9,398 | -€7,923 | -45.7% |
| Suppliers | 440/4 | €17,321 | €9,398 | -€7,923 | -45.7% |
| Taxes, remuneration and social security | 45 | €11,131 | €5,992 | -€5,140 | -46.2% |
| Taxes | 450/3 | €8,821 | €5,354 | -€3,467 | -39.3% |
| Remuneration and social security | 454/9 | €2,310 | €638 | -€1,673 | -72.4% |
| Other amounts payable | 47/48 | €493 | €1,336 | +€843 | +171.1% |
| Accrued charges and deferred income | 492/3 | €57 | €759 | +€702 | +1236.5% |
| Non-recurring operating income | 76A | €12,941 | - | -€12,941 | |
| Remuneration, social security and pensions | 62 | €29,090 | €10,018 | -€19,071 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,795 | €21,170 | +€374 | +1.8% |
| Other operating charges | 640/8 | €1,497 | €4,645 | +€3,148 | +210.2% |
| Non-recurring operating charges | 66A | €769 | €2,169 | +€1,400 | +182.0% |
| Gross operating margin | 9900 | €54,106 | €40,141 | -€13,964 | -25.8% |
| Operating profit (loss) | 9901 | €1,954 | €2,139 | +€184 | +9.4% |
| Financial income | 75/76B | €6,579 | - | -€6,579 | |
| Recurring financial income | 75 | €6,579 | - | -€6,579 | |
| Financial charges | 65/66B | €2,636 | €443 | -€2,193 | -83.2% |
| Recurring financial charges | 65 | €2,636 | €443 | -€2,193 | -83.2% |
| Profit (loss) for the period before taxes | 9903 | €5,898 | €1,695 | -€4,202 | -71.3% |
| Profit (loss) for the period | 9904 | €5,898 | €1,695 | -€4,202 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,898 | €1,695 | -€4,202 | -71.3% |
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 5 October 2026 via checked.be.