FICOGES: 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.
FICOGES
Largest movements
- Cash +€9,077
up €9,077 (+178.7%), from €5,080 to €14,157
mainly Net result for the year (+€4,339) and Depreciation (+€3,402)
- Tangible fixed assets -€3,402
down €3,402 (-9.5%), from €35,890 to €32,488
- Profit (loss) carried forward +€4,339
up €4,339 (+36.1%), from -€12,017 to -€7,678
- Tax, wage and social debts +€1,579
up €1,579 (+357.2%), from €442 to €2,021
- Taxes +€1,137
up €1,137 (+257.2%), from €442 to €1,579
- Depreciation -€981
down €981 (-22.4%), from €4,383 to €3,402
- Other operating charges +€358
up €358 (+7.3%), from €4,914 to €5,272
- Gross operating margin +€207
up €207 (+1.4%), from €14,695 to €14,902
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 | €41,983 | €47,716 | +€5,733 | +13.7% |
| Fixed assets | 21/28 | €35,890 | €32,488 | -€3,402 | -9.5% |
| Tangible fixed assets | 22/27 | €35,890 | €32,488 | -€3,402 | -9.5% |
| Land and buildings | 22 | €35,890 | €32,488 | -€3,402 | -9.5% |
| Current assets | 29/58 | €6,093 | €15,228 | +€9,135 | +149.9% |
| Cash at bank and in hand | 54/58 | €5,080 | €14,157 | +€9,077 | +178.7% |
| Deferred charges and accrued income | 490/1 | €1,013 | €1,071 | +€58 | +5.7% |
| Total equity and liabilities | 10/49 | €41,983 | €47,716 | +€5,733 | +13.7% |
| Equity | 10/15 | €40,041 | €44,380 | +€4,339 | +10.8% |
| Contributions | 10/11 | €52,058 | €52,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,017 | -€7,678 | +€4,339 | +36.1% |
| Amounts payable | 17/49 | €1,942 | €3,336 | +€1,394 | +71.8% |
| Amounts payable within one year | 42/48 | €1,942 | €3,336 | +€1,394 | +71.8% |
| Taxes, remuneration and social security | 45 | €442 | €2,021 | +€1,579 | +357.2% |
| Taxes | 450/3 | €442 | €2,021 | +€1,579 | +357.2% |
| Other amounts payable | 47/48 | €1,500 | €1,315 | -€185 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,383 | €3,402 | -€981 | -22.4% |
| Other operating charges | 640/8 | €4,914 | €5,272 | +€358 | +7.3% |
| Gross operating margin | 9900 | €14,695 | €14,902 | +€207 | +1.4% |
| Operating profit (loss) | 9901 | €5,398 | €6,228 | +€830 | +15.4% |
| Financial charges | 65/66B | €365 | €310 | -€55 | -15.1% |
| Recurring financial charges | 65 | €365 | €310 | -€55 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €5,033 | €5,918 | +€885 | +17.6% |
| Income taxes | 67/77 | €442 | €1,579 | +€1,137 | +257.2% |
| Profit (loss) for the period | 9904 | €4,591 | €4,339 | -€252 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,591 | €4,339 | -€252 | -5.5% |
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 10 October 2026 via checked.be.