FELICITA: 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.
FELICITA
Largest movements
- Stocks and contracts +€15,222
new in 2024: €15,222
- Tangible fixed assets -€7,236
down €7,236 (-17.5%), from €41,350 to €34,114
of which Leasing and similar rights: -€6,600
- Receivables within one year -€4,842
down €4,842 (-5.6%), from €86,068 to €81,226
of which Other amounts receivable: -€12,112
- Other debts +€18,381
up €18,381 (+269.3%), from €6,825 to €25,206
- Accrued charges and deferred income -€12,390
down €12,390 (-100.0%), from €12,390 to €0
- Profit (loss) carried forward -€8,802
down €8,802 (-100.0%), from €8,802 to €0
- Reserves +€6,930
up €6,930 (+10.4%), from €66,470 to €73,400
of which Distributable reserves: +€6,930
- Tax, wage and social debts -€3,852
down €3,852 (-75.1%), from €5,132 to €1,280
of which Taxes: -€3,852
- Gross operating margin -€12,442
down €12,442 (-44.0%), from €28,254 to €15,812
- Financial charges -€781
down €781 (-37.7%), from €2,071 to €1,290
- Other operating charges -€758
down €758 (-17.3%), from €4,378 to €3,619
- Depreciation -€445
down €445 (-3.4%), from €13,237 to €12,792
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 | €127,886 | €131,667 | +€3,781 | +3.0% |
| Fixed assets | 21/28 | €41,350 | €34,114 | -€7,236 | -17.5% |
| Tangible fixed assets | 22/27 | €41,350 | €34,114 | -€7,236 | -17.5% |
| Land and buildings | 22 | €6,872 | €5,204 | -€1,668 | -24.3% |
| Plant, machinery and equipment | 23 | €309 | €2,446 | +€2,137 | +692.0% |
| Furniture and vehicles | 24 | €1,168 | €3,757 | +€2,589 | +221.7% |
| Leasing and similar rights | 25 | €19,800 | €13,200 | -€6,600 | -33.3% |
| Other tangible fixed assets | 26 | €13,202 | €9,507 | -€3,695 | -28.0% |
| Current assets | 29/58 | €86,536 | €97,553 | +€11,017 | +12.7% |
| Stocks and contracts in progress | 3 | - | €15,222 | +€15,222 | |
| Stocks | 30/36 | - | €15,222 | +€15,222 | |
| Amounts receivable within one year | 40/41 | €86,068 | €81,226 | -€4,842 | -5.6% |
| Trade receivables | 40 | €73,685 | €80,955 | +€7,270 | +9.9% |
| Other amounts receivable | 41 | €12,383 | €271 | -€12,112 | -97.8% |
| Cash at bank and in hand | 54/58 | €73 | €73 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €395 | €1,032 | +€637 | +161.3% |
| Total equity and liabilities | 10/49 | €127,886 | €131,667 | +€3,781 | +3.0% |
| Equity | 10/15 | €93,872 | €92,000 | -€1,872 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,470 | €73,400 | +€6,930 | +10.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,610 | €71,540 | +€6,930 | +10.7% |
| Profit (loss) carried forward | 14 | €8,802 | €0 | -€8,802 | -100.0% |
| Amounts payable | 17/49 | €34,014 | €39,667 | +€5,653 | +16.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €21,625 | €39,667 | +€18,042 | +83.4% |
| Current portion of amounts payable after more than one year | 42 | €476 | €0 | -€476 | -100.0% |
| Financial debts | 43 | €7,406 | €8,440 | +€1,034 | +14.0% |
| Credit institutions | 430/8 | €7,406 | €8,440 | +€1,034 | +14.0% |
| Trade debts | 44 | €1,786 | €4,740 | +€2,955 | +165.5% |
| Suppliers | 440/4 | €1,786 | €4,740 | +€2,955 | +165.5% |
| Taxes, remuneration and social security | 45 | €5,132 | €1,280 | -€3,852 | -75.1% |
| Taxes | 450/3 | €5,132 | €1,280 | -€3,852 | -75.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,825 | €25,206 | +€18,381 | +269.3% |
| Accrued charges and deferred income | 492/3 | €12,390 | €0 | -€12,390 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,237 | €12,792 | -€445 | -3.4% |
| Other operating charges | 640/8 | €4,378 | €3,619 | -€758 | -17.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €28,254 | €15,812 | -€12,442 | -44.0% |
| Operating profit (loss) | 9901 | €10,638 | -€600 | -€11,238 | |
| Financial income | 75/76B | €169 | €97 | -€71 | -42.3% |
| Recurring financial income | 75 | €169 | €97 | -€71 | -42.3% |
| Financial charges | 65/66B | €2,071 | €1,290 | -€781 | -37.7% |
| Recurring financial charges | 65 | €2,071 | €1,290 | -€781 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €8,736 | -€1,793 | -€10,529 | |
| Income taxes | 67/77 | €132 | €80 | -€52 | -39.5% |
| Profit (loss) for the period | 9904 | €8,605 | -€1,872 | -€10,477 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,605 | -€1,872 | -€10,477 |
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 2 October 2026 via checked.be.