FICO-LINE: 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.
FICO-LINE
Largest movements
- Tangible fixed assets +€12,817
up €12,817 (+65.8%), from €19,474 to €32,291
of which Furniture and vehicles: +€12,817
- Cash +€10,991
up €10,991 (+21.9%), from €50,210 to €61,200
mainly Short-term financial debts (+€29,254) and Net result for the year (+€24,411)
- Receivables within one year -€2,169
no longer reported in 2025 (was €2,169)
- Short-term financial debts +€29,254
new in 2025: €29,254
- Accrued charges and deferred income +€24,411
new in 2025: €24,411
- Profit (loss) carried forward -€14,567
down €14,567 (-81.9%), from €17,780 to €3,213
- Contributions -€13,534
no longer reported in 2025 (was €13,534)
- Tax, wage and social debts -€3,925
down €3,925 (-9.7%), from €40,538 to €36,613
- Goods and materials +€78,882
up €78,882 (+1,585%), from €4,977 to €83,859
- Turnover +€78,074
up €78,074 (+48.6%), from €160,557 to €238,630
- Services and other goods -€65,682
down €65,682 (-57.8%), from €113,560 to €47,878
- Other operating income -€18,897
no longer reported in 2025 (was €18,897)
- Staff costs +€18,774
up €18,774 (+58.7%), from €32,000 to €50,774
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 | €71,853 | €93,492 | +€21,639 | +30.1% |
| Fixed assets | 21/28 | €19,474 | €32,291 | +€12,817 | +65.8% |
| Tangible fixed assets | 22/27 | €19,474 | €32,291 | +€12,817 | +65.8% |
| Plant, machinery and equipment | 23 | €247 | €247 | = | 0.0% |
| Furniture and vehicles | 24 | €19,227 | €32,044 | +€12,817 | +66.7% |
| Current assets | 29/58 | €52,379 | €61,200 | +€8,822 | +16.8% |
| Amounts receivable within one year | 40/41 | €2,169 | - | -€2,169 | |
| Other amounts receivable | 41 | €2,169 | - | -€2,169 | |
| Cash at bank and in hand | 54/58 | €50,210 | €61,200 | +€10,991 | +21.9% |
| Total equity and liabilities | 10/49 | €71,853 | €93,492 | +€21,639 | +30.1% |
| Equity | 10/15 | €31,315 | €3,213 | -€28,102 | -89.7% |
| Contributions | 10/11 | €13,534 | - | -€13,534 | |
| Profit (loss) carried forward | 14 | €17,780 | €3,213 | -€14,567 | -81.9% |
| Amounts payable | 17/49 | €40,538 | €90,279 | +€49,741 | +123% |
| Amounts payable within one year | 42/48 | €40,538 | €65,868 | +€25,329 | +62.5% |
| Financial debts | 43 | - | €29,254 | +€29,254 | |
| Credit institutions | 430/8 | - | €29,254 | +€29,254 | |
| Taxes, remuneration and social security | 45 | €40,538 | €36,613 | -€3,925 | -9.7% |
| Taxes | 450/3 | €40,538 | €36,613 | -€3,925 | -9.7% |
| Accrued charges and deferred income | 492/3 | - | €24,411 | +€24,411 | |
| Operating income | 70/76A | €179,454 | €238,630 | +€59,177 | +33.0% |
| Turnover | 70 | €160,557 | €238,630 | +€78,074 | +48.6% |
| Other operating income | 74 | €18,897 | - | -€18,897 | |
| Operating charges | 60/66A | €165,919 | €214,219 | +€48,300 | +29.1% |
| Goods for resale, raw materials and consumables | 60 | €4,977 | €83,859 | +€78,882 | +1,585% |
| Purchases | 600/8 | €4,977 | €83,859 | +€78,882 | +1,585% |
| Services and other goods | 61 | €113,560 | €47,878 | -€65,682 | -57.8% |
| Remuneration, social security and pensions | 62 | €32,000 | €50,774 | +€18,774 | +58.7% |
| Other operating charges | 640/8 | €15,382 | €31,708 | +€16,326 | +106% |
| Operating profit (loss) | 9901 | €13,534 | €24,411 | +€10,877 | +80.4% |
| Profit (loss) for the period before taxes | 9903 | €13,534 | €24,411 | +€10,877 | +80.4% |
| Profit (loss) for the period | 9904 | €13,534 | €24,411 | +€10,877 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,534 | €24,411 | +€10,877 | +80.4% |
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 17 October 2026 via checked.be.