FFIKAS: 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.
FFIKAS
Largest movements
- Receivables within one year +€12,348
up €12,348, from €0 to €12,348
of which Trade receivables: +€10,992
- Cash +€11,781
up €11,781 (+162%), from €7,279 to €19,061
mainly Net result for the year (+€14,840) and Depreciation (+€8,434)
- Tangible fixed assets -€7,297
down €7,297 (-27.9%), from €26,114 to €18,817
of which Plant, machinery and equipment: -€4,941
- Deferred charges and accrued income -€1,537
down €1,537 (-59.1%), from €2,601 to €1,063
- Profit (loss) carried forward +€23,469
up €23,469 (+66.6%), from -€35,241 to -€11,772
- Reserves -€8,629
down €8,629 (-100%), from €8,629 to €0
- Trade debts +€6,176
up €6,176 (+338%), from €1,830 to €8,006
- Other debts -€3,465
down €3,465 (-12.8%), from €26,981 to €23,516
- Accrued charges and deferred income -€1,620
down €1,620 (-78.7%), from €2,058 to €438
- Gross operating margin +€47,558
up €47,558, from -€21,273 to €26,285
- Financial charges -€2,190
down €2,190 (-54.7%), from €4,003 to €1,813
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 | €35,995 | €51,290 | +€15,295 | +42.5% |
| Fixed assets | 21/28 | €26,114 | €18,817 | -€7,297 | -27.9% |
| Tangible fixed assets | 22/27 | €26,114 | €18,817 | -€7,297 | -27.9% |
| Land and buildings | 22 | €3,951 | €3,441 | -€510 | -12.9% |
| Plant, machinery and equipment | 23 | €8,093 | €3,152 | -€4,941 | -61.1% |
| Furniture and vehicles | 24 | €14,071 | €12,225 | -€1,847 | -13.1% |
| Current assets | 29/58 | €9,880 | €32,472 | +€22,592 | +229% |
| Amounts receivable within one year | 40/41 | €0 | €12,348 | +€12,348 | |
| Trade receivables | 40 | €0 | €10,992 | +€10,992 | |
| Other amounts receivable | 41 | €0 | €1,356 | +€1,356 | |
| Cash at bank and in hand | 54/58 | €7,279 | €19,061 | +€11,781 | +162% |
| Deferred charges and accrued income | 490/1 | €2,601 | €1,063 | -€1,537 | -59.1% |
| Total equity and liabilities | 10/49 | €35,995 | €51,290 | +€15,295 | +42.5% |
| Equity | 10/15 | -€25,612 | -€10,772 | +€14,840 | +57.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €8,629 | €0 | -€8,629 | -100% |
| Distributable reserves | 133 | €8,629 | €0 | -€8,629 | -100% |
| Profit (loss) carried forward | 14 | -€35,241 | -€11,772 | +€23,469 | +66.6% |
| Amounts payable | 17/49 | €61,607 | €62,061 | +€455 | +0.7% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,549 | €36,624 | +€2,075 | +6.0% |
| Trade debts | 44 | €1,830 | €8,006 | +€6,176 | +338% |
| Suppliers | 440/4 | €1,830 | €8,006 | +€6,176 | +338% |
| Taxes, remuneration and social security | 45 | €5,737 | €5,101 | -€636 | -11.1% |
| Taxes | 450/3 | €3,693 | €5,101 | +€1,409 | +38.2% |
| Remuneration and social security | 454/9 | €2,045 | €0 | -€2,045 | -100% |
| Other amounts payable | 47/48 | €26,981 | €23,516 | -€3,465 | -12.8% |
| Accrued charges and deferred income | 492/3 | €2,058 | €438 | -€1,620 | -78.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,638 | €8,434 | -€204 | -2.4% |
| Other operating charges | 640/8 | €1,055 | €937 | -€118 | -11.2% |
| Gross operating margin | 9900 | -€21,273 | €26,285 | +€47,558 | |
| Operating profit (loss) | 9901 | -€30,966 | €16,913 | +€47,879 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €4,003 | €1,813 | -€2,190 | -54.7% |
| Recurring financial charges | 65 | €4,003 | €1,813 | -€2,190 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | -€34,968 | €15,100 | +€50,069 | |
| Income taxes | 67/77 | €273 | €260 | -€13 | -4.7% |
| Profit (loss) for the period | 9904 | -€35,241 | €14,840 | +€50,082 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,241 | €14,840 | +€50,082 |
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 17 October 2026 via checked.be.