FICOCONSULT: 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.
FICOCONSULT
Largest movements
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Cash +€95,387
up €95,387 (+109%), from €87,882 to €183,269
mainly Current investments (+€100,000) and Net result for the year (+€88,496)
- Other debts -€79,336
down €79,336 (-43.4%), from €182,756 to €103,420
- Reserves +€73,496
up €73,496, from €0 to €73,496
- Gross operating margin +€8,194
up €8,194 (+7.3%), from €112,031 to €120,225
- Taxes +€2,592
up €2,592 (+11.1%), from €23,294 to €25,886
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 | €220,174 | €214,133 | -€6,042 | -2.7% |
| Fixed assets | 21/28 | €26,178 | €26,486 | +€308 | +1.2% |
| Tangible fixed assets | 22/27 | €26,178 | €26,486 | +€308 | +1.2% |
| Furniture and vehicles | 24 | €397 | €172 | -€225 | -56.6% |
| Other tangible fixed assets | 26 | €25,781 | €26,314 | +€533 | +2.1% |
| Current assets | 29/58 | €193,996 | €187,646 | -€6,350 | -3.3% |
| Amounts receivable within one year | 40/41 | €1,884 | €0 | -€1,884 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,884 | €0 | -€1,884 | -100% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €87,882 | €183,269 | +€95,387 | +109% |
| Deferred charges and accrued income | 490/1 | €4,230 | €4,377 | +€148 | +3.5% |
| Total equity and liabilities | 10/49 | €220,174 | €214,133 | -€6,042 | -2.7% |
| Equity | 10/15 | €18,600 | €92,096 | +€73,496 | +395% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | €73,496 | +€73,496 | |
| Distributable reserves | 133 | €0 | €73,496 | +€73,496 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €201,574 | €122,036 | -€79,538 | -39.5% |
| Amounts payable within one year | 42/48 | €200,558 | €121,230 | -€79,328 | -39.6% |
| Financial debts | 43 | €6,000 | €6,000 | = | 0.0% |
| Credit institutions | 430/8 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €4,766 | €3,008 | -€1,758 | -36.9% |
| Suppliers | 440/4 | €4,766 | €3,008 | -€1,758 | -36.9% |
| Taxes, remuneration and social security | 45 | €7,036 | €8,803 | +€1,767 | +25.1% |
| Taxes | 450/3 | €7,036 | €8,803 | +€1,767 | +25.1% |
| Other amounts payable | 47/48 | €182,756 | €103,420 | -€79,336 | -43.4% |
| Accrued charges and deferred income | 492/3 | €1,016 | €806 | -€210 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,178 | €3,713 | +€535 | +16.8% |
| Other operating charges | 640/8 | €1,241 | €1,419 | +€178 | +14.3% |
| Gross operating margin | 9900 | €112,031 | €120,225 | +€8,194 | +7.3% |
| Operating profit (loss) | 9901 | €107,612 | €115,093 | +€7,481 | +7.0% |
| Financial income | 75/76B | €1,334 | €2,253 | +€919 | +68.9% |
| Recurring financial income | 75 | €1,334 | €2,253 | +€919 | +68.9% |
| Financial charges | 65/66B | €3,875 | €2,963 | -€912 | -23.5% |
| Recurring financial charges | 65 | €3,875 | €2,963 | -€912 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €105,070 | €114,382 | +€9,312 | +8.9% |
| Income taxes | 67/77 | €23,294 | €25,886 | +€2,592 | +11.1% |
| Profit (loss) for the period | 9904 | €81,777 | €88,496 | +€6,719 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €81,777 | €88,496 | +€6,719 | +8.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.