Ficlasol: 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.
Ficlasol
Largest movements
- Cash +€595,879
up €595,879 (+198%), from €301,650 to €897,529
mainly Other debts (+€1.2m) and Net result for the year (+€1.0m)
- Financial fixed assets -€140,000
down €140,000 (-68.3%), from €205,000 to €65,000
- Receivables within one year +€68,584
up €68,584 (+39.1%), from €175,189 to €243,774
of which Other amounts receivable: +€79,232
- Other debts +€1.2m
up €1.2m (+52,570%), from €2,213 to €1.2m
- Profit (loss) carried forward -€596,809
down €596,809 (-98.9%), from €603,426 to €6,617
- Current portion of long-term debt -€30,867
down €30,867 (-92.8%), from €33,259 to €2,392
- Tax, wage and social debts -€22,689
down €22,689 (-35.6%), from €63,722 to €41,033
- Contributions +€19,000
up €19,000 (+1,900%), from €1,000 to €20,000
- Financial income +€915,000
new in 2025: €915,000
of which Non-recurring financial income: +€915,000
- Gross operating margin -€57,363
down €57,363 (-28.7%), from €199,973 to €142,610
- Taxes -€17,044
down €17,044 (-33.8%), from €50,438 to €33,393
- Depreciation +€2,669
up €2,669 (+21.3%), from €12,523 to €15,192
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 | €722,091 | €1,259,040 | +€536,949 | +74.4% |
| Fixed assets | 21/28 | €245,252 | €117,737 | -€127,515 | -52.0% |
| Tangible fixed assets | 22/27 | €40,252 | €52,737 | +€12,485 | +31.0% |
| Plant, machinery and equipment | 23 | - | €4,015 | +€4,015 | |
| Furniture and vehicles | 24 | €40,252 | €48,722 | +€8,470 | +21.0% |
| Financial fixed assets | 28 | €205,000 | €65,000 | -€140,000 | -68.3% |
| Current assets | 29/58 | €476,839 | €1,141,303 | +€664,464 | +139% |
| Amounts receivable within one year | 40/41 | €175,189 | €243,774 | +€68,584 | +39.1% |
| Trade receivables | 40 | €27,507 | €16,859 | -€10,648 | -38.7% |
| Other amounts receivable | 41 | €147,683 | €226,915 | +€79,232 | +53.7% |
| Cash at bank and in hand | 54/58 | €301,650 | €897,529 | +€595,879 | +198% |
| Total equity and liabilities | 10/49 | €722,091 | €1,259,040 | +€536,949 | +74.4% |
| Equity | 10/15 | €604,426 | €26,617 | -€577,809 | -95.6% |
| Contributions | 10/11 | €1,000 | €20,000 | +€19,000 | +1,900% |
| Profit (loss) carried forward | 14 | €603,426 | €6,617 | -€596,809 | -98.9% |
| Amounts payable | 17/49 | €117,665 | €1,232,423 | +€1.1m | +947% |
| Amounts payable within one year | 42/48 | €117,665 | €1,232,423 | +€1.1m | +947% |
| Current portion of amounts payable after more than one year | 42 | €33,259 | €2,392 | -€30,867 | -92.8% |
| Trade debts | 44 | €18,471 | €23,242 | +€4,771 | +25.8% |
| Suppliers | 440/4 | €18,471 | €23,242 | +€4,771 | +25.8% |
| Taxes, remuneration and social security | 45 | €63,722 | €41,033 | -€22,689 | -35.6% |
| Taxes | 450/3 | €63,722 | €41,033 | -€22,689 | -35.6% |
| Other amounts payable | 47/48 | €2,213 | €1,165,756 | +€1.2m | +52,570% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,523 | €15,192 | +€2,669 | +21.3% |
| Other operating charges | 640/8 | €1,620 | €3,456 | +€1,835 | +113% |
| Gross operating margin | 9900 | €199,973 | €142,610 | -€57,363 | -28.7% |
| Operating profit (loss) | 9901 | €185,830 | €123,962 | -€61,867 | -33.3% |
| Financial income | 75/76B | - | €915,000 | +€915,000 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €915,000 | +€915,000 | |
| Financial charges | 65/66B | €969 | €2,378 | +€1,409 | +145% |
| Recurring financial charges | 65 | €969 | €2,378 | +€1,409 | +145% |
| Profit (loss) for the period before taxes | 9903 | €184,860 | €1,036,585 | +€851,724 | +461% |
| Income taxes | 67/77 | €50,438 | €33,393 | -€17,044 | -33.8% |
| Profit (loss) for the period | 9904 | €134,423 | €1,003,191 | +€868,769 | +646% |
| Profit (loss) for the period to be appropriated | 9905 | €134,423 | €1,003,191 | +€868,769 | +646% |
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 25 October 2026 via checked.be.