Ficaz: 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.
Ficaz
Largest movements
- Cash -€262,987
down €262,987 (-62.7%), from €419,298 to €156,311
mainly Contributions, distributions and other (-€1.1m) and Other debts (-€243,894)
- Financial fixed assets -€140,000
down €140,000 (-68.3%), from €205,000 to €65,000
- Receivables within one year +€81,730
up €81,730 (+66.5%), from €122,986 to €204,716
of which Other amounts receivable: +€88,000
- Deferred charges and accrued income +€55,015
up €55,015 (+1132.6%), from €4,858 to €59,872
- Tangible fixed assets -€9,347
down €9,347 (-73.0%), from €12,804 to €3,457
of which Furniture and vehicles: -€8,748
- Other debts -€243,894
down €243,894 (-37.1%), from €656,607 to €412,714
- Current portion of long-term debt -€20,578
down €20,578 (-92.3%), from €22,307 to €1,729
- Tax, wage and social debts -€10,021
down €10,021 (-15.5%), from €64,511 to €54,490
- Financial income +€915,000
up €915,000 (+9150000300.0%), from €0 to €915,000
of which Non-recurring financial income: +€915,000
- Gross operating margin -€37,343
down €37,343 (-12.5%), from €299,423 to €262,080
- Taxes -€9,742
down €9,742 (-12.9%), from €75,717 to €65,975
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 | €764,946 | €489,357 | -€275,589 | -36.0% |
| Fixed assets | 21/28 | €217,804 | €68,457 | -€149,347 | -68.6% |
| Tangible fixed assets | 22/27 | €12,804 | €3,457 | -€9,347 | -73.0% |
| Plant, machinery and equipment | 23 | €613 | €15 | -€599 | -97.6% |
| Furniture and vehicles | 24 | €12,191 | €3,443 | -€8,748 | -71.8% |
| Financial fixed assets | 28 | €205,000 | €65,000 | -€140,000 | -68.3% |
| Current assets | 29/58 | €547,142 | €420,899 | -€126,242 | -23.1% |
| Amounts receivable within one year | 40/41 | €122,986 | €204,716 | +€81,730 | +66.5% |
| Trade receivables | 40 | €7,986 | €1,716 | -€6,270 | -78.5% |
| Other amounts receivable | 41 | €115,000 | €203,000 | +€88,000 | +76.5% |
| Cash at bank and in hand | 54/58 | €419,298 | €156,311 | -€262,987 | -62.7% |
| Deferred charges and accrued income | 490/1 | €4,858 | €59,872 | +€55,015 | +1132.6% |
| Total equity and liabilities | 10/49 | €764,946 | €489,357 | -€275,589 | -36.0% |
| Equity | 10/15 | €18,600 | €19,214 | +€614 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €614 | +€614 | |
| Amounts payable | 17/49 | €746,346 | €470,143 | -€276,203 | -37.0% |
| Amounts payable within one year | 42/48 | €746,346 | €470,143 | -€276,203 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €22,307 | €1,729 | -€20,578 | -92.3% |
| Trade debts | 44 | €2,920 | €1,211 | -€1,709 | -58.5% |
| Suppliers | 440/4 | €2,920 | €1,211 | -€1,709 | -58.5% |
| Taxes, remuneration and social security | 45 | €64,511 | €54,490 | -€10,021 | -15.5% |
| Taxes | 450/3 | €64,511 | €54,490 | -€10,021 | -15.5% |
| Other amounts payable | 47/48 | €656,607 | €412,714 | -€243,894 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,427 | €9,347 | -€81 | -0.9% |
| Other operating charges | 640/8 | €1,184 | €780 | -€403 | -34.1% |
| Gross operating margin | 9900 | €299,423 | €262,080 | -€37,343 | -12.5% |
| Operating profit (loss) | 9901 | €288,812 | €251,953 | -€36,859 | -12.8% |
| Financial income | 75/76B | €0 | €915,000 | +€915,000 | +9150000300.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300.0% |
| Non-recurring financial income | 76B | - | €915,000 | +€915,000 | |
| Financial charges | 65/66B | €30 | €364 | +€334 | +1098.6% |
| Recurring financial charges | 65 | €30 | €364 | +€334 | +1098.6% |
| Profit (loss) for the period before taxes | 9903 | €288,781 | €1,166,589 | +€877,808 | +304.0% |
| Income taxes | 67/77 | €75,717 | €65,975 | -€9,742 | -12.9% |
| Profit (loss) for the period | 9904 | €213,064 | €1,100,614 | +€887,549 | +416.6% |
| Profit (loss) for the period to be appropriated | 9905 | €213,064 | €1,100,614 | +€887,549 | +416.6% |
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 10 October 2026 via checked.be.