FICOFISC: 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.
FICOFISC
Largest movements
- Financial fixed assets +€140,000
up €140,000 (+879.4%), from €15,919 to €155,919
- Receivables within one year +€54,104
up €54,104 (+80.6%), from €67,108 to €121,211
of which Trade receivables: +€54,975
- Tangible fixed assets -€8,542
down €8,542 (-11.7%), from €73,186 to €64,644
of which Leasing and similar rights: -€5,891
- Cash -€4,529
down €4,529 (-62.1%), from €7,294 to €2,764
mainly Investment in fixed assets (net) (-€140,000) and Receivables within one year (-€54,104)
- Current investments +€4,151
up €4,151 (+14.6%), from €28,381 to €32,531
- Debts after one year +€92,435
up €92,435 (+122.4%), from €75,547 to €167,982
of which Financial debts: +€82,579
- Reserves +€60,000
up €60,000 (+198.9%), from €30,162 to €90,162
of which Distributable reserves: +€60,000
- Profit (loss) carried forward +€12,827
up €12,827 (+60.1%), from €21,339 to €34,165
- Current portion of long-term debt +€12,027
up €12,027 (+145.7%), from €8,257 to €20,285
- Tax, wage and social debts +€8,982
up €8,982 (+43.7%), from €20,564 to €29,547
of which Taxes: +€9,182
- Gross operating margin +€90,119
up €90,119 (+108.1%), from €83,392 to €173,510
- Taxes +€22,529
up €22,529 (+274.6%), from €8,203 to €30,732
- Other operating charges +€10,209
up €10,209 (+218.8%), from €4,667 to €14,876
- Write-downs -€3,573
down €3,573 (-113.0%), from -€3,161 to -€6,734
- Financial charges +€3,140
up €3,140 (+76.8%), from €4,087 to €7,227
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 | €194,378 | €379,686 | +€185,308 | +95.3% |
| Fixed assets | 21/28 | €89,105 | €220,563 | +€131,458 | +147.5% |
| Tangible fixed assets | 22/27 | €73,186 | €64,644 | -€8,542 | -11.7% |
| Furniture and vehicles | 24 | €6,536 | €3,885 | -€2,651 | -40.6% |
| Leasing and similar rights | 25 | €66,650 | €60,759 | -€5,891 | -8.8% |
| Financial fixed assets | 28 | €15,919 | €155,919 | +€140,000 | +879.4% |
| Current assets | 29/58 | €105,272 | €159,122 | +€53,850 | +51.2% |
| Amounts receivable within one year | 40/41 | €67,108 | €121,211 | +€54,104 | +80.6% |
| Trade receivables | 40 | €66,236 | €121,211 | +€54,975 | +83.0% |
| Other amounts receivable | 41 | €872 | - | -€872 | |
| Current investments | 50/53 | €28,381 | €32,531 | +€4,151 | +14.6% |
| Cash at bank and in hand | 54/58 | €7,294 | €2,764 | -€4,529 | -62.1% |
| Deferred charges and accrued income | 490/1 | €2,490 | €2,615 | +€125 | +5.0% |
| Total equity and liabilities | 10/49 | €194,378 | €379,686 | +€185,308 | +95.3% |
| Equity | 10/15 | €70,101 | €142,927 | +€72,827 | +103.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,162 | €90,162 | +€60,000 | +198.9% |
| Tax-exempt reserves | 132 | €14,302 | €14,302 | = | 0.0% |
| Distributable reserves | 133 | €15,860 | €75,860 | +€60,000 | +378.3% |
| Profit (loss) carried forward | 14 | €21,339 | €34,165 | +€12,827 | +60.1% |
| Amounts payable | 17/49 | €124,277 | €236,758 | +€112,481 | +90.5% |
| Amounts payable after more than one year | 17 | €75,547 | €167,982 | +€92,435 | +122.4% |
| Financial debts | 170/4 | €75,547 | €158,127 | +€82,579 | +109.3% |
| Other amounts payable | 178/9 | - | €9,855 | +€9,855 | |
| Amounts payable within one year | 42/48 | €47,930 | €68,228 | +€20,299 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €8,257 | €20,285 | +€12,027 | +145.7% |
| Financial debts | 43 | €7,873 | €6,362 | -€1,511 | -19.2% |
| Credit institutions | 430/8 | €7,873 | €6,362 | -€1,511 | -19.2% |
| Trade debts | 44 | €9,490 | €7,458 | -€2,032 | -21.4% |
| Suppliers | 440/4 | €9,490 | €7,458 | -€2,032 | -21.4% |
| Taxes, remuneration and social security | 45 | €20,564 | €29,547 | +€8,982 | +43.7% |
| Taxes | 450/3 | €15,622 | €24,804 | +€9,182 | +58.8% |
| Remuneration and social security | 454/9 | €4,943 | €4,743 | -€200 | -4.0% |
| Other amounts payable | 47/48 | €1,745 | €4,577 | +€2,832 | +162.3% |
| Accrued charges and deferred income | 492/3 | €800 | €548 | -€252 | -31.5% |
| Remuneration, social security and pensions | 62 | €45,018 | €44,367 | -€651 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,748 | €8,542 | -€206 | -2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,161 | -€6,734 | -€3,573 | -113.0% |
| Other operating charges | 640/8 | €4,667 | €14,876 | +€10,209 | +218.8% |
| Gross operating margin | 9900 | €83,392 | €173,510 | +€90,119 | +108.1% |
| Operating profit (loss) | 9901 | €28,119 | €112,460 | +€84,340 | +299.9% |
| Financial income | 75/76B | €202 | €266 | +€63 | +31.4% |
| Recurring financial income | 75 | €202 | €266 | +€63 | +31.4% |
| Financial charges | 65/66B | €4,087 | €7,227 | +€3,140 | +76.8% |
| Recurring financial charges | 65 | €4,087 | €7,227 | +€3,140 | +76.8% |
| Profit (loss) for the period before taxes | 9903 | €24,235 | €105,498 | +€81,263 | +335.3% |
| Income taxes | 67/77 | €8,203 | €30,732 | +€22,529 | +274.6% |
| Profit (loss) for the period | 9904 | €16,032 | €74,767 | +€58,735 | +366.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,032 | €74,767 | +€58,735 | +366.4% |
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.