FICA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash +€4,216
up €4,216 (+47.0%), from €8,978 to €13,194
mainly Receivables within one year (+€3,490) and Trade debts (+€930)
- Receivables within one year -€3,490
down €3,490 (-28.6%), from €12,215 to €8,725
- Trade debts +€930
new in 2025: €930
- Tax, wage and social debts -€432
no longer reported in 2025 (was €432)
- Turnover +€25,807
up €25,807, from €0 to €25,807
- Purchases and services +€20,104
up €20,104 (+378.1%), from €5,317 to €25,421
- Gross operating margin +€5,703
up €5,703, from -€5,317 to €386
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 | €39,913 | €40,639 | +€726 | +1.8% |
| Fixed assets | 21/28 | €18,720 | €18,720 | = | 0.0% |
| Tangible fixed assets | 22/27 | €15,000 | €15,000 | = | 0.0% |
| Land and buildings | 22 | €15,000 | €15,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,720 | €3,720 | = | 0.0% |
| Current assets | 29/58 | €21,193 | €21,919 | +€726 | +3.4% |
| Amounts receivable within one year | 40/41 | €12,215 | €8,725 | -€3,490 | -28.6% |
| Other amounts receivable | 41 | €12,215 | €8,725 | -€3,490 | -28.6% |
| Cash at bank and in hand | 54/58 | €8,978 | €13,194 | +€4,216 | +47.0% |
| Total equity and liabilities | 10/49 | €39,913 | €40,639 | +€726 | +1.8% |
| Equity | 10/15 | €39,481 | €39,709 | +€228 | +0.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,481 | €19,709 | +€228 | +1.2% |
| Amounts payable | 17/49 | €432 | €930 | +€498 | +115.2% |
| Amounts payable within one year | 42/48 | €432 | €930 | +€498 | +115.2% |
| Trade debts | 44 | - | €930 | +€930 | |
| Suppliers | 440/4 | - | €930 | +€930 | |
| Taxes, remuneration and social security | 45 | €432 | - | -€432 | |
| Taxes | 450/3 | €432 | - | -€432 | |
| Turnover | 70 | €0 | €25,807 | +€25,807 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,317 | €25,421 | +€20,104 | +378.1% |
| Other operating charges | 640/8 | - | €116 | +€116 | |
| Gross operating margin | 9900 | -€5,317 | €386 | +€5,703 | |
| Operating profit (loss) | 9901 | -€5,317 | €270 | +€5,587 | |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,359 | €228 | +€5,587 | |
| Profit (loss) for the period | 9904 | -€5,359 | €228 | +€5,587 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,359 | €228 | +€5,587 |
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 9 October 2026 via checked.be.