FICO: 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.
FICO
Largest movements
- Receivables within one year +€95,201
up €95,201 (+50.2%), from €189,763 to €284,963
of which Other amounts receivable: +€90,602
- Profit (loss) carried forward +€46,122
up €46,122 (+29.3%), from €157,194 to €203,316
- Trade debts +€36,710
up €36,710 (+387.4%), from €9,477 to €46,187
- Tax, wage and social debts +€12,561
up €12,561 (+100.3%), from €12,522 to €25,083
- Gross operating margin +€51,195
up €51,195 (+414.1%), from €12,363 to €63,558
- Taxes +€14,441
up €14,441 (+505.3%), from €2,858 to €17,299
- Other operating charges +€939
up €939 (+98.2%), from €956 to €1,894
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 | €199,652 | €295,045 | +€95,393 | +47.8% |
| Fixed assets | 21/28 | €7,619 | €7,371 | -€248 | -3.3% |
| Tangible fixed assets | 22/27 | €248 | €0 | -€248 | -100.0% |
| Plant, machinery and equipment | 23 | €248 | €0 | -€248 | -100.0% |
| Financial fixed assets | 28 | €7,371 | €7,371 | = | 0.0% |
| Current assets | 29/58 | €192,033 | €287,675 | +€95,641 | +49.8% |
| Amounts receivable within one year | 40/41 | €189,763 | €284,963 | +€95,201 | +50.2% |
| Trade receivables | 40 | €4,305 | €8,904 | +€4,599 | +106.8% |
| Other amounts receivable | 41 | €185,458 | €276,059 | +€90,602 | +48.9% |
| Cash at bank and in hand | 54/58 | €2,271 | €2,711 | +€441 | +19.4% |
| Total equity and liabilities | 10/49 | €199,652 | €295,045 | +€95,393 | +47.8% |
| Equity | 10/15 | €177,654 | €223,776 | +€46,122 | +26.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,194 | €203,316 | +€46,122 | +29.3% |
| Amounts payable | 17/49 | €21,998 | €71,270 | +€49,271 | +224.0% |
| Amounts payable within one year | 42/48 | €21,998 | €71,270 | +€49,271 | +224.0% |
| Trade debts | 44 | €9,477 | €46,187 | +€36,710 | +387.4% |
| Suppliers | 440/4 | €9,477 | €46,187 | +€36,710 | +387.4% |
| Taxes, remuneration and social security | 45 | €12,522 | €25,083 | +€12,561 | +100.3% |
| Taxes | 450/3 | €12,522 | €25,083 | +€12,561 | +100.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €679 | €248 | -€431 | -63.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €956 | €1,894 | +€939 | +98.2% |
| Gross operating margin | 9900 | €12,363 | €63,558 | +€51,195 | +414.1% |
| Operating profit (loss) | 9901 | €10,728 | €61,416 | +€50,688 | +472.5% |
| Financial income | 75/76B | €2,905 | €2,429 | -€475 | -16.4% |
| Recurring financial income | 75 | €2,905 | €2,429 | -€475 | -16.4% |
| Financial charges | 65/66B | €489 | €424 | -€65 | -13.3% |
| Recurring financial charges | 65 | €489 | €424 | -€65 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €13,143 | €63,421 | +€50,278 | +382.5% |
| Income taxes | 67/77 | €2,858 | €17,299 | +€14,441 | +505.3% |
| Profit (loss) for the period | 9904 | €10,285 | €46,122 | +€35,836 | +348.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,285 | €46,122 | +€35,836 | +348.4% |
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.