Fica: 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.
Fica
Largest movements
- Cash +€13,926
up €13,926 (+27.2%), from €51,128 to €65,054
mainly Other debts (+€33,820) and Depreciation (+€14,654)
- Tangible fixed assets +€9,705
up €9,705 (+3.8%), from €254,551 to €264,256
of which Plant, machinery and equipment: +€22,524
- Other debts +€33,820
new in 2025: €33,820
- Reserves -€9,135
down €9,135 (-16.5%), from €55,485 to €46,350
of which Distributable reserves: -€9,135
- Gross operating margin +€3,246
up €3,246 (+67.8%), from €4,785 to €8,031
- Depreciation +€1,217
up €1,217 (+9.1%), from €13,438 to €14,654
- Taxes +€247
new in 2025: €247
- Other operating charges +€87
up €87 (+3.1%), from €2,796 to €2,883
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 | €413,925 | €437,316 | +€23,391 | +5.7% |
| Fixed assets | 21/28 | €254,551 | €264,256 | +€9,705 | +3.8% |
| Tangible fixed assets | 22/27 | €254,551 | €264,256 | +€9,705 | +3.8% |
| Land and buildings | 22 | €251,762 | €238,942 | -€12,819 | -5.1% |
| Plant, machinery and equipment | 23 | €2,789 | €25,313 | +€22,524 | +807.5% |
| Current assets | 29/58 | €159,373 | €173,060 | +€13,687 | +8.6% |
| Amounts receivable within one year | 40/41 | €817 | €603 | -€214 | -26.2% |
| Other amounts receivable | 41 | €817 | €603 | -€214 | -26.2% |
| Current investments | 50/53 | €105,000 | €105,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,128 | €65,054 | +€13,926 | +27.2% |
| Deferred charges and accrued income | 490/1 | €2,429 | €2,403 | -€25 | -1.0% |
| Total equity and liabilities | 10/49 | €413,925 | €437,316 | +€23,391 | +5.7% |
| Equity | 10/15 | €412,452 | €403,317 | -€9,135 | -2.2% |
| Contributions | 10/11 | €356,967 | €356,967 | = | 0.0% |
| Capital | 10 | €356,967 | €356,967 | = | 0.0% |
| Issued capital | 100 | €356,967 | €356,967 | = | 0.0% |
| Reserves | 13 | €55,485 | €46,350 | -€9,135 | -16.5% |
| Non-distributable reserves | 130/1 | €14,399 | €14,399 | = | 0.0% |
| Legal reserve | 130 | €13,863 | €13,863 | = | 0.0% |
| Reserves not available under the articles | 1311 | €535 | €535 | = | 0.0% |
| Distributable reserves | 133 | €41,086 | €31,952 | -€9,135 | -22.2% |
| Amounts payable | 17/49 | €1,473 | €33,999 | +€32,526 | +2208.2% |
| Amounts payable within one year | 42/48 | €1,473 | €33,999 | +€32,526 | +2208.2% |
| Trade debts | 44 | €1,473 | €179 | -€1,294 | -87.9% |
| Suppliers | 440/4 | €1,473 | €179 | -€1,294 | -87.9% |
| Other amounts payable | 47/48 | - | €33,820 | +€33,820 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,438 | €14,654 | +€1,217 | +9.1% |
| Other operating charges | 640/8 | €2,796 | €2,883 | +€87 | +3.1% |
| Gross operating margin | 9900 | €4,785 | €8,031 | +€3,246 | +67.8% |
| Operating profit (loss) | 9901 | -€11,449 | -€9,506 | +€1,943 | +17.0% |
| Financial income | 75/76B | €1,035 | €974 | -€60 | -5.8% |
| Recurring financial income | 75 | €1,035 | €974 | -€60 | -5.8% |
| Financial charges | 65/66B | €356 | €356 | = | 0.0% |
| Recurring financial charges | 65 | €356 | €356 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,770 | -€8,888 | +€1,882 | +17.5% |
| Income taxes | 67/77 | - | €247 | +€247 | |
| Profit (loss) for the period | 9904 | -€10,770 | -€9,135 | +€1,636 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,770 | -€9,135 | +€1,636 | +15.2% |
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 12 October 2026 via checked.be.