FICHIBO: 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.
FICHIBO
Largest movements
- Receivables within one year +€25,315
up €25,315 (+5,958%), from €425 to €25,740
of which Other amounts receivable: +€18,675
- Tangible fixed assets -€8,899
down €8,899 (-75.7%), from €11,758 to €2,859
of which Furniture and vehicles: -€7,515
- Stocks and contracts -€7,131
down €7,131 (-14.7%), from €48,478 to €41,347
- Cash -€6,050
down €6,050 (-100.0%), from €6,050 to €0
mainly Receivables within one year (-€25,315) and Net result for the year (-€10,733)
- Short-term financial debts +€14,732
new in 2025: €14,732
- Profit (loss) carried forward -€10,733
down €10,733 (-51.5%), from -€20,852 to -€31,585
- Current portion of long-term debt -€7,108
down €7,108 (-100%), from €7,108 to €0
- Trade debts +€5,361
up €5,361 (+737%), from €728 to €6,089
- Other debts +€1,970
up €1,970 (+22.8%), from €8,642 to €10,611
- Depreciation -€2,818
down €2,818 (-24.0%), from €11,717 to €8,899
- Financial charges -€2,262
down €2,262 (-54.8%), from €4,125 to €1,864
- Gross operating margin -€1,068
down €1,068, from €691 to -€378
- Financial income +€449
up €449 (+68.5%), from €655 to €1,104
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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.
Derived cash bridge
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 | €80,932 | €83,766 | +€2,833 | +3.5% |
| Fixed assets | 21/28 | €12,758 | €3,859 | -€8,899 | -69.8% |
| Tangible fixed assets | 22/27 | €11,758 | €2,859 | -€8,899 | -75.7% |
| Land and buildings | 22 | €2,379 | €1,800 | -€579 | -24.4% |
| Plant, machinery and equipment | 23 | €1,864 | €1,059 | -€805 | -43.2% |
| Furniture and vehicles | 24 | €7,515 | €0 | -€7,515 | -100% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €68,174 | €79,907 | +€11,732 | +17.2% |
| Amounts receivable after more than one year | 29 | €933 | €933 | = | 0.0% |
| Trade receivables | 290 | €933 | €933 | = | 0.0% |
| Stocks and contracts in progress | 3 | €48,478 | €41,347 | -€7,131 | -14.7% |
| Stocks | 30/36 | €48,478 | €41,347 | -€7,131 | -14.7% |
| Amounts receivable within one year | 40/41 | €425 | €25,740 | +€25,315 | +5,958% |
| Trade receivables | 40 | €281 | €6,921 | +€6,640 | +2,363% |
| Other amounts receivable | 41 | €144 | €18,819 | +€18,675 | +12,979% |
| Current investments | 50/53 | €10,371 | €10,371 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,050 | €0 | -€6,050 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,918 | €1,516 | -€402 | -21.0% |
| Total equity and liabilities | 10/49 | €80,932 | €83,766 | +€2,833 | +3.5% |
| Equity | 10/15 | €62,716 | €51,983 | -€10,733 | -17.1% |
| Reserves | 13 | €83,568 | €83,568 | = | 0.0% |
| Distributable reserves | 133 | €83,568 | €83,568 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,852 | -€31,585 | -€10,733 | -51.5% |
| Amounts payable | 17/49 | €18,216 | €31,782 | +€13,566 | +74.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €18,216 | €31,782 | +€13,566 | +74.5% |
| Current portion of amounts payable after more than one year | 42 | €7,108 | €0 | -€7,108 | -100% |
| Financial debts | 43 | - | €14,732 | +€14,732 | |
| Credit institutions | 430/8 | - | €14,732 | +€14,732 | |
| Trade debts | 44 | €728 | €6,089 | +€5,361 | +737% |
| Suppliers | 440/4 | €728 | €6,089 | +€5,361 | +737% |
| Taxes, remuneration and social security | 45 | €1,738 | €351 | -€1,388 | -79.8% |
| Taxes | 450/3 | €1,738 | €351 | -€1,388 | -79.8% |
| Other amounts payable | 47/48 | €8,642 | €10,611 | +€1,970 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,717 | €8,899 | -€2,818 | -24.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €691 | -€378 | -€1,068 | |
| Operating profit (loss) | 9901 | -€11,531 | -€9,797 | +€1,735 | +15.0% |
| Financial income | 75/76B | €655 | €1,104 | +€449 | +68.5% |
| Recurring financial income | 75 | €655 | €1,104 | +€449 | +68.5% |
| Financial charges | 65/66B | €4,125 | €1,864 | -€2,262 | -54.8% |
| Recurring financial charges | 65 | €4,125 | €1,864 | -€2,262 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,002 | -€10,557 | +€4,445 | +29.6% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€15,176 | -€10,733 | +€4,444 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,176 | -€10,733 | +€4,444 | +29.3% |
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 19 October 2026 via checked.be.