FICHRISTI: 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.
FICHRISTI
Largest movements
- Tangible fixed assets -€27,420
down €27,420 (-6.9%), from €396,921 to €369,501
of which Land and buildings: -€17,083
- Cash -€14,896
down €14,896 (-26.7%), from €55,882 to €40,985
mainly Other debts (-€48,454) and Debts after one year (-€30,928)
- Receivables within one year -€8,900
down €8,900 (-18.9%), from €47,098 to €38,198
of which Trade receivables: -€12,449
- Other debts -€48,454
down €48,454 (-47.1%), from €102,776 to €54,322
- Reserves +€39,000
up €39,000 (+16.4%), from €237,471 to €276,471
- Debts after one year -€30,928
down €30,928 (-34.3%), from €90,256 to €59,328
- Trade debts -€11,914
down €11,914 (-31.8%), from €37,454 to €25,540
- Tax, wage and social debts +€8,837
up €8,837 (+9.5%), from €92,912 to €101,749
of which Remuneration and social security: +€6,284
- Staff costs +€21,966
up €21,966 (+6.9%), from €318,950 to €340,916
- Gross operating margin +€12,950
up €12,950 (+2.8%), from €459,343 to €472,293
- Taxes -€6,089
down €6,089 (-23.0%), from €26,442 to €20,353
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 | €528,880 | €480,851 | -€48,029 | -9.1% |
| Fixed assets | 21/28 | €400,184 | €372,764 | -€27,420 | -6.9% |
| Tangible fixed assets | 22/27 | €396,921 | €369,501 | -€27,420 | -6.9% |
| Land and buildings | 22 | €336,828 | €319,745 | -€17,083 | -5.1% |
| Plant, machinery and equipment | 23 | €19,067 | €21,737 | +€2,670 | +14.0% |
| Furniture and vehicles | 24 | €41,027 | €28,019 | -€13,007 | -31.7% |
| Financial fixed assets | 28 | €3,263 | €3,263 | = | 0.0% |
| Current assets | 29/58 | €128,695 | €108,087 | -€20,608 | -16.0% |
| Stocks and contracts in progress | 3 | €20,429 | €23,347 | +€2,918 | +14.3% |
| Stocks | 30/36 | €20,429 | €23,347 | +€2,918 | +14.3% |
| Amounts receivable within one year | 40/41 | €47,098 | €38,198 | -€8,900 | -18.9% |
| Trade receivables | 40 | €24,650 | €12,201 | -€12,449 | -50.5% |
| Other amounts receivable | 41 | €22,448 | €25,997 | +€3,549 | +15.8% |
| Cash at bank and in hand | 54/58 | €55,882 | €40,985 | -€14,896 | -26.7% |
| Deferred charges and accrued income | 490/1 | €5,287 | €5,557 | +€270 | +5.1% |
| Total equity and liabilities | 10/49 | €528,880 | €480,851 | -€48,029 | -9.1% |
| Equity | 10/15 | €135,089 | €175,012 | +€39,923 | +29.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €237,471 | €276,471 | +€39,000 | +16.4% |
| Distributable reserves | 133 | €237,471 | €276,471 | +€39,000 | +16.4% |
| Profit (loss) carried forward | 14 | -€120,931 | -€120,008 | +€923 | +0.8% |
| Amounts payable | 17/49 | €393,790 | €305,839 | -€87,951 | -22.3% |
| Amounts payable after more than one year | 17 | €90,256 | €59,328 | -€30,928 | -34.3% |
| Financial debts | 170/4 | €90,256 | €59,328 | -€30,928 | -34.3% |
| Amounts payable within one year | 42/48 | €267,534 | €217,511 | -€50,023 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €34,392 | €35,900 | +€1,509 | +4.4% |
| Trade debts | 44 | €37,454 | €25,540 | -€11,914 | -31.8% |
| Suppliers | 440/4 | €37,454 | €25,540 | -€11,914 | -31.8% |
| Taxes, remuneration and social security | 45 | €92,912 | €101,749 | +€8,837 | +9.5% |
| Taxes | 450/3 | €51,258 | €53,811 | +€2,553 | +5.0% |
| Remuneration and social security | 454/9 | €41,654 | €47,938 | +€6,284 | +15.1% |
| Other amounts payable | 47/48 | €102,776 | €54,322 | -€48,454 | -47.1% |
| Accrued charges and deferred income | 492/3 | €36,000 | €29,000 | -€7,000 | -19.4% |
| Remuneration, social security and pensions | 62 | €318,950 | €340,916 | +€21,966 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,520 | €47,556 | +€36 | +0.1% |
| Other operating charges | 640/8 | €14,096 | €12,315 | -€1,781 | -12.6% |
| Gross operating margin | 9900 | €459,343 | €472,293 | +€12,950 | +2.8% |
| Operating profit (loss) | 9901 | €78,777 | €71,506 | -€7,271 | -9.2% |
| Financial income | 75/76B | €2,264 | €402 | -€1,862 | -82.2% |
| Recurring financial income | 75 | €2,264 | €402 | -€1,862 | -82.2% |
| Financial charges | 65/66B | €7,860 | €11,632 | +€3,772 | +48.0% |
| Recurring financial charges | 65 | €7,860 | €11,632 | +€3,772 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €73,181 | €60,276 | -€12,905 | -17.6% |
| Income taxes | 67/77 | €26,442 | €20,353 | -€6,089 | -23.0% |
| Profit (loss) for the period | 9904 | €46,739 | €39,923 | -€6,816 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,739 | €39,923 | -€6,816 | -14.6% |
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 9 October 2026 via checked.be.