FICAP 2012: 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.
FICAP 2012
Largest movements
- Receivables within one year -€52,702
down €52,702 (-6.0%), from €880,851 to €828,149
of which Other amounts receivable: -€49,787
- Tangible fixed assets -€52,599
down €52,599 (-8.3%), from €632,250 to €579,651
of which Land and buildings: -€35,774
- Other debts -€106,731
down €106,731 (-17.6%), from €606,274 to €499,543
- Profit (loss) carried forward +€54,845
up €54,845 (+84.2%), from -€65,113 to -€10,268
- Debts after one year -€47,468
down €47,468 (-6.9%), from €685,665 to €638,197
- Financial charges -€123,390
down €123,390 (-83.3%), from €148,042 to €24,652
- Financial income -€3,384
down €3,384 (-14.9%), from €22,639 to €19,255
- Taxes -€3,371
down €3,371 (-14.8%), from €22,854 to €19,483
- Gross operating margin -€2,928
down €2,928 (-2.0%), from €142,969 to €140,042
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 | €1,589,505 | €1,486,210 | -€103,295 | -6.5% |
| Fixed assets | 21/28 | €692,250 | €639,651 | -€52,599 | -7.6% |
| Tangible fixed assets | 22/27 | €632,250 | €579,651 | -€52,599 | -8.3% |
| Land and buildings | 22 | €580,402 | €544,628 | -€35,774 | -6.2% |
| Plant, machinery and equipment | 23 | €3,352 | €2,050 | -€1,302 | -38.8% |
| Furniture and vehicles | 24 | €48,496 | €32,973 | -€15,523 | -32.0% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €897,255 | €846,559 | -€50,696 | -5.7% |
| Amounts receivable within one year | 40/41 | €880,851 | €828,149 | -€52,702 | -6.0% |
| Trade receivables | 40 | €15,092 | €12,177 | -€2,915 | -19.3% |
| Other amounts receivable | 41 | €865,759 | €815,972 | -€49,787 | -5.8% |
| Cash at bank and in hand | 54/58 | €11,454 | €13,460 | +€2,006 | +17.5% |
| Deferred charges and accrued income | 490/1 | €4,950 | €4,950 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,589,505 | €1,486,210 | -€103,295 | -6.5% |
| Equity | 10/15 | €199,969 | €254,032 | +€54,063 | +27.0% |
| Contributions | 10/11 | €135,000 | €135,000 | = | 0.0% |
| Reserves | 13 | €130,082 | €129,300 | -€782 | -0.6% |
| Distributable reserves | 133 | €130,082 | €129,300 | -€782 | -0.6% |
| Profit (loss) carried forward | 14 | -€65,113 | -€10,268 | +€54,845 | +84.2% |
| Amounts payable | 17/49 | €1,389,536 | €1,232,178 | -€157,358 | -11.3% |
| Amounts payable after more than one year | 17 | €685,665 | €638,197 | -€47,468 | -6.9% |
| Financial debts | 170/4 | €685,665 | €638,197 | -€47,468 | -6.9% |
| Amounts payable within one year | 42/48 | €695,071 | €585,181 | -€109,890 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €46,549 | €47,468 | +€919 | +2.0% |
| Trade debts | 44 | €39,624 | €31,160 | -€8,464 | -21.4% |
| Suppliers | 440/4 | €39,624 | €31,160 | -€8,464 | -21.4% |
| Advances received on contracts in progress | 46 | - | €116 | +€116 | |
| Taxes, remuneration and social security | 45 | €2,623 | €6,893 | +€4,270 | +162.8% |
| Taxes | 450/3 | €2,623 | €6,893 | +€4,270 | +162.8% |
| Other amounts payable | 47/48 | €606,274 | €499,543 | -€106,731 | -17.6% |
| Accrued charges and deferred income | 492/3 | €8,800 | €8,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,312 | €56,360 | +€47 | +0.1% |
| Other operating charges | 640/8 | €3,513 | €4,257 | +€743 | +21.2% |
| Non-recurring operating charges | 66A | - | €482 | +€482 | |
| Gross operating margin | 9900 | €142,969 | €140,042 | -€2,928 | -2.0% |
| Operating profit (loss) | 9901 | €83,144 | €78,943 | -€4,200 | -5.1% |
| Financial income | 75/76B | €22,639 | €19,255 | -€3,384 | -14.9% |
| Recurring financial income | 75 | €22,639 | €19,255 | -€3,384 | -14.9% |
| Financial charges | 65/66B | €148,042 | €24,652 | -€123,390 | -83.3% |
| Recurring financial charges | 65 | €148,042 | €24,652 | -€123,390 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | -€42,259 | €73,546 | +€115,805 | |
| Income taxes | 67/77 | €22,854 | €19,483 | -€3,371 | -14.8% |
| Profit (loss) for the period | 9904 | -€65,113 | €54,063 | +€119,176 | |
| Profit (loss) for the period to be appropriated | 9905 | -€65,113 | €54,063 | +€119,176 |
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.