F.I.C.: 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.
F.I.C.
Largest movements
- Cash -€34
down €34 (-1.2%), from €2,743 to €2,709
mainly Net result for the year (-€3,945)
- Profit (loss) carried forward -€3,945
down €3,945 (-1.3%), from -€302,805 to -€306,749
- Trade debts +€2,939
up €2,939 (+97.2%), from €3,025 to €5,964
- Other debts +€971
up €971 (+0.5%), from €196,617 to €197,588
- Financial charges +€115
up €115 (+23.6%), from €490 to €605
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.
Cash bridge derived
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 | €2,743 | €2,709 | -€34 | -1.2% |
| Current assets | 29/58 | €2,743 | €2,709 | -€34 | -1.2% |
| Cash at bank and in hand | 54/58 | €2,743 | €2,709 | -€34 | -1.2% |
| Total equity and liabilities | 10/49 | €2,743 | €2,709 | -€34 | -1.2% |
| Equity | 10/15 | -€196,899 | -€200,843 | -€3,945 | -2.0% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Capital | 10 | €95,000 | €95,000 | = | 0.0% |
| Issued capital | 100 | €95,000 | €95,000 | = | 0.0% |
| Reserves | 13 | €10,906 | €10,906 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,500 | €9,500 | = | 0.0% |
| Legal reserve | 130 | €9,500 | €9,500 | = | 0.0% |
| Distributable reserves | 133 | €1,406 | €1,406 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€302,805 | -€306,749 | -€3,945 | -1.3% |
| Amounts payable | 17/49 | €199,642 | €203,552 | +€3,911 | +2.0% |
| Amounts payable within one year | 42/48 | €199,642 | €203,552 | +€3,911 | +2.0% |
| Trade debts | 44 | €3,025 | €5,964 | +€2,939 | +97.2% |
| Suppliers | 440/4 | €3,025 | €5,964 | +€2,939 | +97.2% |
| Other amounts payable | 47/48 | €196,617 | €197,588 | +€971 | +0.5% |
| Gross operating margin | 9900 | -€3,325 | -€3,339 | -€14 | -0.4% |
| Operating profit (loss) | 9901 | -€3,325 | -€3,339 | -€14 | -0.4% |
| Financial charges | 65/66B | €490 | €605 | +€115 | +23.6% |
| Recurring financial charges | 65 | €490 | €605 | +€115 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,815 | -€3,945 | -€130 | -3.4% |
| Profit (loss) for the period | 9904 | -€3,815 | -€3,945 | -€130 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,815 | -€3,945 | -€130 | -3.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.