FICHER: 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.
FICHER
Largest movements
- Receivables within one year -€71,083
down €71,083 (-48.7%), from €145,962 to €74,879
of which Trade receivables: -€78,488
- Stocks and contracts -€10,609
down €10,609 (-24.8%), from €42,778 to €32,169
- Deferred charges and accrued income -€8,962
down €8,962 (-51.3%), from €17,468 to €8,505
- Advances received -€36,361
down €36,361 (-80.7%), from €45,042 to €8,681
- Profit (loss) carried forward -€20,594
down €20,594 (-18.2%), from €113,421 to €92,827
- Current portion of long-term debt -€12,620
down €12,620 (-83.1%), from €15,178 to €2,558
- Trade debts -€11,512
down €11,512 (-56.9%), from €20,221 to €8,709
- Accrued charges and deferred income -€6,912
down €6,912 (-77.9%), from €8,872 to €1,960
- Turnover -€40,595
down €40,595 (-19.6%), from €207,333 to €166,738
- Purchases and services -€30,242
down €30,242 (-15.3%), from €197,499 to €167,258
- Gross operating margin -€20,353
down €20,353, from €19,833 to -€520
- Staff costs -€4,775
down €4,775 (-21.5%), from €22,252 to €17,477
- Other operating charges +€2,662
up €2,662 (+73.3%), from €3,631 to €6,293
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 | €225,609 | €135,051 | -€90,558 | -40.1% |
| Fixed assets | 21/28 | €5,243 | €3,679 | -€1,563 | -29.8% |
| Tangible fixed assets | 22/27 | €2,943 | €1,380 | -€1,563 | -53.1% |
| Land and buildings | 22 | €2,485 | €0 | -€2,485 | -100.0% |
| Plant, machinery and equipment | 23 | - | €1,268 | +€1,268 | |
| Furniture and vehicles | 24 | €458 | €111 | -€347 | -75.7% |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €220,366 | €131,371 | -€88,994 | -40.4% |
| Stocks and contracts in progress | 3 | €42,778 | €32,169 | -€10,609 | -24.8% |
| Stocks | 30/36 | €42,778 | €32,169 | -€10,609 | -24.8% |
| Amounts receivable within one year | 40/41 | €145,962 | €74,879 | -€71,083 | -48.7% |
| Trade receivables | 40 | €109,228 | €30,741 | -€78,488 | -71.9% |
| Other amounts receivable | 41 | €36,734 | €44,139 | +€7,405 | +20.2% |
| Cash at bank and in hand | 54/58 | €14,158 | €15,818 | +€1,660 | +11.7% |
| Deferred charges and accrued income | 490/1 | €17,468 | €8,505 | -€8,962 | -51.3% |
| Total equity and liabilities | 10/49 | €225,609 | €135,051 | -€90,558 | -40.1% |
| Equity | 10/15 | €133,738 | €113,143 | -€20,594 | -15.4% |
| Contributions | 10/11 | €18,457 | €18,457 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,421 | €92,827 | -€20,594 | -18.2% |
| Amounts payable | 17/49 | €91,871 | €21,907 | -€69,964 | -76.2% |
| Amounts payable after more than one year | 17 | €2,558 | - | -€2,558 | |
| Financial debts | 170/4 | €2,558 | - | -€2,558 | |
| Amounts payable within one year | 42/48 | €80,441 | €19,948 | -€60,494 | -75.2% |
| Current portion of amounts payable after more than one year | 42 | €15,178 | €2,558 | -€12,620 | -83.1% |
| Trade debts | 44 | €20,221 | €8,709 | -€11,512 | -56.9% |
| Suppliers | 440/4 | €20,221 | €8,709 | -€11,512 | -56.9% |
| Advances received on contracts in progress | 46 | €45,042 | €8,681 | -€36,361 | -80.7% |
| Accrued charges and deferred income | 492/3 | €8,872 | €1,960 | -€6,912 | -77.9% |
| Turnover | 70 | €207,333 | €166,738 | -€40,595 | -19.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €197,499 | €167,258 | -€30,242 | -15.3% |
| Remuneration, social security and pensions | 62 | €22,252 | €17,477 | -€4,775 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,832 | €2,832 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,377 | -€9,218 | +€1,159 | +11.2% |
| Other operating charges | 640/8 | €3,631 | €6,293 | +€2,662 | +73.3% |
| Gross operating margin | 9900 | €19,833 | -€520 | -€20,353 | |
| Operating profit (loss) | 9901 | €1,495 | -€17,905 | -€19,400 | |
| Financial income | 75/76B | €2,167 | €689 | -€1,478 | -68.2% |
| Recurring financial income | 75 | €2,167 | €689 | -€1,478 | -68.2% |
| Financial charges | 65/66B | €947 | €3,378 | +€2,431 | +256.6% |
| Recurring financial charges | 65 | €947 | €3,378 | +€2,431 | +256.6% |
| Profit (loss) for the period before taxes | 9903 | €2,715 | -€20,594 | -€23,309 | |
| Income taxes | 67/77 | €1,493 | - | -€1,493 | |
| Profit (loss) for the period | 9904 | €1,222 | -€20,594 | -€21,816 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,222 | -€20,594 | -€21,816 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.