FICABEL: 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.
FICABEL
Largest movements
- Tangible fixed assets +€36,642
up €36,642 (+288.1%), from €12,718 to €49,360
of which Furniture and vehicles: +€36,183
- Receivables within one year +€5,547
up €5,547 (+33.9%), from €16,384 to €21,931
of which Other amounts receivable: +€4,857
- Reserves +€26,700
up €26,700 (+53.4%), from €50,000 to €76,700
- Other debts +€18,246
up €18,246 (+44.1%), from €41,397 to €59,643
- Gross operating margin +€2,429
up €2,429 (+5.2%), from €46,856 to €49,285
- Financial charges -€1,599
down €1,599 (-28.1%), from €5,685 to €4,086
- Taxes +€532
up €532 (+5.1%), from €10,421 to €10,953
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 | €253,286 | €296,674 | +€43,388 | +17.1% |
| Fixed assets | 21/28 | €12,718 | €49,360 | +€36,642 | +288.1% |
| Tangible fixed assets | 22/27 | €12,718 | €49,360 | +€36,642 | +288.1% |
| Plant, machinery and equipment | 23 | €9,313 | €9,772 | +€459 | +4.9% |
| Furniture and vehicles | 24 | €3,406 | €39,589 | +€36,183 | +1062.5% |
| Current assets | 29/58 | €240,568 | €247,314 | +€6,746 | +2.8% |
| Amounts receivable within one year | 40/41 | €16,384 | €21,931 | +€5,547 | +33.9% |
| Trade receivables | 40 | €14,484 | €15,173 | +€690 | +4.8% |
| Other amounts receivable | 41 | €1,900 | €6,757 | +€4,857 | +255.7% |
| Cash at bank and in hand | 54/58 | €222,695 | €223,621 | +€926 | +0.4% |
| Deferred charges and accrued income | 490/1 | €1,489 | €1,763 | +€273 | +18.4% |
| Total equity and liabilities | 10/49 | €253,286 | €296,674 | +€43,388 | +17.1% |
| Equity | 10/15 | €193,256 | €220,015 | +€26,759 | +13.8% |
| Contributions | 10/11 | €7,440 | €7,440 | = | 0.0% |
| Reserves | 13 | €50,000 | €76,700 | +€26,700 | +53.4% |
| Distributable reserves | 133 | €50,000 | €76,700 | +€26,700 | +53.4% |
| Profit (loss) carried forward | 14 | €135,816 | €135,875 | +€59 | 0.0% |
| Amounts payable | 17/49 | €60,030 | €76,660 | +€16,629 | +27.7% |
| Amounts payable within one year | 42/48 | €54,772 | €73,009 | +€18,237 | +33.3% |
| Trade debts | 44 | €3,967 | €3,807 | -€160 | -4.0% |
| Suppliers | 440/4 | €3,967 | €3,807 | -€160 | -4.0% |
| Taxes, remuneration and social security | 45 | €9,408 | €9,559 | +€151 | +1.6% |
| Taxes | 450/3 | €9,408 | €9,559 | +€151 | +1.6% |
| Other amounts payable | 47/48 | €41,397 | €59,643 | +€18,246 | +44.1% |
| Accrued charges and deferred income | 492/3 | €5,259 | €3,651 | -€1,607 | -30.6% |
| Non-recurring operating income | 76A | - | €4,094 | +€4,094 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,512 | €6,899 | +€387 | +5.9% |
| Other operating charges | 640/8 | €566 | €590 | +€24 | +4.2% |
| Gross operating margin | 9900 | €46,856 | €49,285 | +€2,429 | +5.2% |
| Operating profit (loss) | 9901 | €39,777 | €41,796 | +€2,019 | +5.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +11000.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +11000.0% |
| Financial charges | 65/66B | €5,685 | €4,086 | -€1,599 | -28.1% |
| Recurring financial charges | 65 | €5,685 | €4,086 | -€1,599 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €34,093 | €37,712 | +€3,619 | +10.6% |
| Income taxes | 67/77 | €10,421 | €10,953 | +€532 | +5.1% |
| Profit (loss) for the period | 9904 | €23,672 | €26,759 | +€3,087 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,672 | €26,759 | +€3,087 | +13.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.