BRANCHE DE FIGUIER: what changed
Two financial 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.
BRANCHE DE FIGUIER
Largest movements
- Receivables within one year +€26,950
up €26,950 (+44.4%), from €60,678 to €87,628
of which Other amounts receivable: +€26,799
- Intangible fixed assets -€10,726
down €10,726 (-12.6%), from €85,190 to €74,465
- Tax, wage and social debts +€8,643
up €8,643 (+13.7%), from €63,310 to €71,953
of which Taxes: +€5,743
- Profit (loss) carried forward +€8,077
up €8,077 (+207%), from €3,900 to €11,977
- Current portion of long-term debt -€4,696
down €4,696 (-31.6%), from €14,880 to €10,183
- Trade debts +€3,544
up €3,544 (+5.8%), from €60,858 to €64,402
- Gross operating margin +€79,785
up €79,785 (+17.3%), from €460,505 to €540,290
- Staff costs +€74,705
up €74,705 (+17.8%), from €420,005 to €494,710
From the 2024 result to the 2025 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.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,459 | €247,026 | +€16,567 | +7.2% |
| Fixed assets | 21/28 | €129,456 | €119,033 | -€10,423 | -8.1% |
| Intangible fixed assets | 21 | €85,190 | €74,465 | -€10,726 | -12.6% |
| Tangible fixed assets | 22/27 | €44,265 | €44,368 | +€103 | +0.2% |
| Plant, machinery and equipment | 23 | €11,477 | €13,251 | +€1,774 | +15.5% |
| Furniture and vehicles | 24 | €9,840 | €10,086 | +€246 | +2.5% |
| Other tangible fixed assets | 26 | €22,948 | €21,031 | -€1,917 | -8.4% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €101,004 | €127,994 | +€26,990 | +26.7% |
| Stocks and contracts in progress | 3 | €8,000 | €7,000 | -€1,000 | -12.5% |
| Stocks | 30/36 | €8,000 | €7,000 | -€1,000 | -12.5% |
| Amounts receivable within one year | 40/41 | €60,678 | €87,628 | +€26,950 | +44.4% |
| Trade receivables | 40 | €8,713 | €8,863 | +€151 | +1.7% |
| Other amounts receivable | 41 | €51,966 | €78,765 | +€26,799 | +51.6% |
| Cash at bank and in hand | 54/58 | €31,950 | €33,366 | +€1,415 | +4.4% |
| Deferred charges and accrued income | 490/1 | €375 | €0 | -€375 | -100% |
| Total equity and liabilities | 10/49 | €230,459 | €247,026 | +€16,567 | +7.2% |
| Equity | 10/15 | €6,900 | €14,977 | +€8,077 | +117% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,900 | €11,977 | +€8,077 | +207% |
| Amounts payable | 17/49 | €223,559 | €232,049 | +€8,490 | +3.8% |
| Amounts payable within one year | 42/48 | €223,559 | €232,049 | +€8,490 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €14,880 | €10,183 | -€4,696 | -31.6% |
| Trade debts | 44 | €60,858 | €64,402 | +€3,544 | +5.8% |
| Suppliers | 440/4 | €60,858 | €64,402 | +€3,544 | +5.8% |
| Taxes, remuneration and social security | 45 | €63,310 | €71,953 | +€8,643 | +13.7% |
| Taxes | 450/3 | €16,393 | €22,136 | +€5,743 | +35.0% |
| Remuneration and social security | 454/9 | €46,917 | €49,817 | +€2,900 | +6.2% |
| Other amounts payable | 47/48 | €84,511 | €85,511 | +€1,000 | +1.2% |
| Remuneration, social security and pensions | 62 | €420,005 | €494,710 | +€74,705 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,868 | €25,334 | +€2,465 | +10.8% |
| Other operating charges | 640/8 | €1,450 | €164 | -€1,286 | -88.7% |
| Non-recurring operating charges | 66A | €427 | €0 | -€427 | -100% |
| Gross operating margin | 9900 | €460,505 | €540,290 | +€79,785 | +17.3% |
| Operating profit (loss) | 9901 | €15,755 | €20,083 | +€4,328 | +27.5% |
| Financial income | 75/76B | €6 | €21 | +€15 | +235% |
| Recurring financial income | 75 | €6 | €21 | +€15 | +235% |
| Financial charges | 65/66B | €5,840 | €8,845 | +€3,004 | +51.4% |
| Recurring financial charges | 65 | €5,840 | €8,845 | +€3,004 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €9,920 | €11,259 | +€1,338 | +13.5% |
| Income taxes | 67/77 | €1,335 | €3,182 | +€1,847 | +138% |
| Profit (loss) for the period | 9904 | €8,585 | €8,077 | -€509 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,585 | €8,077 | -€509 | -5.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.