Fichimo: 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.
Fichimo
Largest movements
- Cash -€9,081
down €9,081 (-7.0%), from €130,423 to €121,342
mainly Contributions, distributions and other (-€30,000) and Debts after one year (-€20,173)
- Receivables within one year +€3,870
up €3,870 (+23.0%), from €16,817 to €20,687
of which Trade receivables: +€3,548
- Tangible fixed assets -€3,015
down €3,015 (-4.5%), from €67,364 to €64,349
of which Furniture and vehicles: -€18,450
- Debts after one year -€20,173
down €20,173 (-56.4%), from €35,790 to €15,617
- Other debts +€14,682
up €14,682 (+57.7%), from €25,431 to €40,113
- Tax, wage and social debts -€3,793
down €3,793 (-24.4%), from €15,535 to €11,742
- Depreciation +€10,816
up €10,816 (+120.2%), from €8,996 to €19,812
- Gross operating margin +€3,639
up €3,639 (+6.3%), from €58,205 to €61,844
- Taxes -€1,555
down €1,555 (-16.0%), from €9,733 to €8,177
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 | €224,848 | €215,831 | -€9,017 | -4.0% |
| Fixed assets | 21/28 | €72,908 | €69,893 | -€3,015 | -4.1% |
| Tangible fixed assets | 22/27 | €67,364 | €64,349 | -€3,015 | -4.5% |
| Land and buildings | 22 | - | €15,936 | +€15,936 | |
| Plant, machinery and equipment | 23 | €2,236 | €1,734 | -€501 | -22.4% |
| Furniture and vehicles | 24 | €65,128 | €46,679 | -€18,450 | -28.3% |
| Financial fixed assets | 28 | €5,544 | €5,544 | = | 0.0% |
| Current assets | 29/58 | €151,940 | €145,938 | -€6,002 | -4.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €3,109 | €2,288 | -€821 | -26.4% |
| Stocks | 30/36 | €3,109 | €2,288 | -€821 | -26.4% |
| Amounts receivable within one year | 40/41 | €16,817 | €20,687 | +€3,870 | +23.0% |
| Trade receivables | 40 | €16,817 | €20,364 | +€3,548 | +21.1% |
| Other amounts receivable | 41 | - | €323 | +€323 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €130,423 | €121,342 | -€9,081 | -7.0% |
| Deferred charges and accrued income | 490/1 | €1,591 | €1,620 | +€29 | +1.8% |
| Total equity and liabilities | 10/49 | €224,848 | €215,831 | -€9,017 | -4.0% |
| Equity | 10/15 | €126,006 | €126,426 | +€420 | +0.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,111 | €3,111 | = | 0.0% |
| Distributable reserves | 133 | €3,111 | €3,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,895 | €118,315 | +€420 | +0.4% |
| Amounts payable | 17/49 | €98,842 | €89,405 | -€9,437 | -9.5% |
| Amounts payable after more than one year | 17 | €35,790 | €15,617 | -€20,173 | -56.4% |
| Financial debts | 170/4 | €35,790 | €15,617 | -€20,173 | -56.4% |
| Amounts payable within one year | 42/48 | €63,052 | €73,788 | +€10,736 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €19,455 | €20,173 | +€718 | +3.7% |
| Trade debts | 44 | €2,630 | €1,759 | -€871 | -33.1% |
| Suppliers | 440/4 | €2,630 | €1,759 | -€871 | -33.1% |
| Taxes, remuneration and social security | 45 | €15,535 | €11,742 | -€3,793 | -24.4% |
| Taxes | 450/3 | €15,535 | €11,742 | -€3,793 | -24.4% |
| Other amounts payable | 47/48 | €25,431 | €40,113 | +€14,682 | +57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,996 | €19,812 | +€10,816 | +120.2% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €58,205 | €61,844 | +€3,639 | +6.3% |
| Operating profit (loss) | 9901 | €48,640 | €41,447 | -€7,193 | -14.8% |
| Financial charges | 65/66B | €3,406 | €2,850 | -€557 | -16.3% |
| Recurring financial charges | 65 | €3,406 | €2,850 | -€557 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €45,234 | €38,597 | -€6,637 | -14.7% |
| Income taxes | 67/77 | €9,733 | €8,177 | -€1,555 | -16.0% |
| Profit (loss) for the period | 9904 | €35,501 | €30,420 | -€5,081 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,501 | €30,420 | -€5,081 | -14.3% |
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 6 October 2026 via checked.be.