FIACOM: 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.
FIACOM
Largest movements
- Deferred charges and accrued income +€7,645
up €7,645 (+135%), from €5,663 to €13,308
- Receivables within one year +€5,048
up €5,048 (+66.1%), from €7,641 to €12,689
of which Trade receivables: +€4,799
- Cash -€1,367
down €1,367 (-4.3%), from €32,009 to €30,642
mainly Deferred charges and accrued income (-€7,645) and Receivables within one year (-€5,048)
- Tangible fixed assets -€1,098
down €1,098 (-17.4%), from €6,320 to €5,222
of which Plant, machinery and equipment: -€643
- Financial fixed assets +€990
new in 2025: €990
- Profit (loss) carried forward +€7,050
up €7,050 (+64.6%), from -€10,920 to -€3,871
- Trade debts +€3,033
up €3,033 (+3,882%), from €78 to €3,111
- Tax, wage and social debts +€2,882
up €2,882 (+780%), from €370 to €3,251
of which Remuneration and social security: +€1,875
- Other debts -€1,293
down €1,293 (-44.6%), from €2,899 to €1,606
- Accrued charges and deferred income -€850
no longer reported in 2025 (was €850)
- Gross operating margin +€32,217
up €32,217, from -€15,284 to €16,934
- Write-downs +€9,935
no longer reported in 2025 (was -€9,935)
- Financial charges +€4,022
up €4,022 (+251%), from €1,605 to €5,627
- Other operating charges +€680
up €680 (+94.5%), from €720 to €1,400
- Depreciation -€348
down €348 (-11.2%), from €3,110 to €2,762
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 | €51,634 | €62,851 | +€11,218 | +21.7% |
| Fixed assets | 21/28 | €6,320 | €6,212 | -€108 | -1.7% |
| Tangible fixed assets | 22/27 | €6,320 | €5,222 | -€1,098 | -17.4% |
| Plant, machinery and equipment | 23 | €4,234 | €3,591 | -€643 | -15.2% |
| Furniture and vehicles | 24 | €2,086 | €1,631 | -€455 | -21.8% |
| Financial fixed assets | 28 | - | €990 | +€990 | |
| Current assets | 29/58 | €45,314 | €56,639 | +€11,326 | +25.0% |
| Amounts receivable within one year | 40/41 | €7,641 | €12,689 | +€5,048 | +66.1% |
| Trade receivables | 40 | €7,641 | €12,440 | +€4,799 | +62.8% |
| Other amounts receivable | 41 | - | €250 | +€250 | |
| Cash at bank and in hand | 54/58 | €32,009 | €30,642 | -€1,367 | -4.3% |
| Deferred charges and accrued income | 490/1 | €5,663 | €13,308 | +€7,645 | +135% |
| Total equity and liabilities | 10/49 | €51,634 | €62,851 | +€11,218 | +21.7% |
| Equity | 10/15 | €22,437 | €29,487 | +€7,050 | +31.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,357 | €28,357 | = | 0.0% |
| Distributable reserves | 133 | €28,357 | €28,357 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,920 | -€3,871 | +€7,050 | +64.6% |
| Amounts payable | 17/49 | €29,196 | €33,365 | +€4,168 | +14.3% |
| Amounts payable within one year | 42/48 | €28,346 | €33,365 | +€5,018 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 43 | - | €396 | +€396 | |
| Credit institutions | 430/8 | - | €396 | +€396 | |
| Trade debts | 44 | €78 | €3,111 | +€3,033 | +3,882% |
| Suppliers | 440/4 | €78 | €3,111 | +€3,033 | +3,882% |
| Taxes, remuneration and social security | 45 | €370 | €3,251 | +€2,882 | +780% |
| Taxes | 450/3 | €370 | €1,376 | +€1,007 | +272% |
| Remuneration and social security | 454/9 | - | €1,875 | +€1,875 | |
| Other amounts payable | 47/48 | €2,899 | €1,606 | -€1,293 | -44.6% |
| Accrued charges and deferred income | 492/3 | €850 | - | -€850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,110 | €2,762 | -€348 | -11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€9,935 | - | +€9,935 | |
| Other operating charges | 640/8 | €720 | €1,400 | +€680 | +94.5% |
| Gross operating margin | 9900 | -€15,284 | €16,934 | +€32,217 | |
| Operating profit (loss) | 9901 | -€9,179 | €12,771 | +€21,950 | |
| Financial income | 75/76B | - | €47 | +€47 | |
| Recurring financial income | 75 | - | €47 | +€47 | |
| Financial charges | 65/66B | €1,605 | €5,627 | +€4,022 | +251% |
| Recurring financial charges | 65 | €1,605 | €5,627 | +€4,022 | +251% |
| Profit (loss) for the period before taxes | 9903 | -€10,784 | €7,192 | +€17,975 | |
| Income taxes | 67/77 | €136 | €142 | +€6 | +4.2% |
| Profit (loss) for the period | 9904 | -€10,920 | €7,050 | +€17,970 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,920 | €7,050 | +€17,970 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.