FONCIMA: 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.
FONCIMA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€26,820
down €26,820 (-9.3%), from -€288,475 to -€315,295
- Gross operating margin +€42,379
up €42,379 (+63.3%), from €66,898 to €109,277
- Financial charges +€10,161
up €10,161 (+14.4%), from €70,508 to €80,669
- Depreciation +€5,014
up €5,014 (+11.8%), from €42,522 to €47,535
- Other operating charges +€1,485
up €1,485 (+23.2%), from €6,407 to €7,892
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 | €1,847,201 | €1,831,630 | -€15,571 | -0.8% |
| Fixed assets | 21/28 | €1,839,079 | €1,829,643 | -€9,435 | -0.5% |
| Tangible fixed assets | 22/27 | €1,839,079 | €1,829,643 | -€9,435 | -0.5% |
| Land and buildings | 22 | €1,839,079 | €1,829,643 | -€9,435 | -0.5% |
| Current assets | 29/58 | €8,122 | €1,986 | -€6,136 | -75.5% |
| Cash at bank and in hand | 54/58 | €8,122 | €1,986 | -€6,136 | -75.5% |
| Total equity and liabilities | 10/49 | €1,847,201 | €1,831,630 | -€15,571 | -0.8% |
| Equity | 10/15 | -€188,475 | -€215,295 | -€26,820 | -14.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€288,475 | -€315,295 | -€26,820 | -9.3% |
| Amounts payable | 17/49 | €2,035,676 | €2,046,925 | +€11,249 | +0.6% |
| Amounts payable within one year | 42/48 | €2,035,676 | €2,046,925 | +€11,249 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €1,400,000 | €1,400,000 | = | 0.0% |
| Trade debts | 44 | €174 | €11,563 | +€11,389 | +6546.0% |
| Suppliers | 440/4 | €174 | €11,563 | +€11,389 | +6546.0% |
| Other amounts payable | 47/48 | €635,502 | €635,362 | -€140 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,522 | €47,535 | +€5,014 | +11.8% |
| Other operating charges | 640/8 | €6,407 | €7,892 | +€1,485 | +23.2% |
| Gross operating margin | 9900 | €66,898 | €109,277 | +€42,379 | +63.3% |
| Operating profit (loss) | 9901 | €17,969 | €53,849 | +€35,881 | +199.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €70,508 | €80,669 | +€10,161 | +14.4% |
| Recurring financial charges | 65 | €70,508 | €80,669 | +€10,161 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€52,540 | -€26,820 | +€25,720 | +49.0% |
| Profit (loss) for the period | 9904 | -€52,540 | -€26,820 | +€25,720 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,540 | -€26,820 | +€25,720 | +49.0% |
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 29 September 2026 via checked.be.