FICOGEST: 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.
FICOGEST
Largest movements
- Cash +€82,559
up €82,559 (+36.5%), from €225,923 to €308,482
mainly Net result for the year (+€80,393) and Receivables within one year (+€50,079)
- Receivables within one year -€50,079
down €50,079 (-63.9%), from €78,365 to €28,286
of which Trade receivables: -€37,152
- Tangible fixed assets -€9,103
down €9,103 (-25.0%), from €36,473 to €27,370
- Intangible fixed assets -€8,000
down €8,000 (-14.3%), from €55,978 to €47,978
- Other debts +€44,754
up €44,754 (+80.2%), from €55,811 to €100,565
- Profit (loss) carried forward -€19,607
down €19,607 (-41.8%), from €46,860 to €27,253
- Debts after one year -€7,209
down €7,209 (-74.9%), from €9,620 to €2,411
- Financial income +€9,597
up €9,597 (+588.8%), from €1,630 to €11,227
- Gross operating margin -€3,219
down €3,219 (-1.7%), from €187,624 to €184,405
- Staff costs +€1,913
up €1,913 (+3.0%), from €62,853 to €64,766
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 | €398,854 | €414,508 | +€15,654 | +3.9% |
| Fixed assets | 21/28 | €92,501 | €75,398 | -€17,103 | -18.5% |
| Intangible fixed assets | 21 | €55,978 | €47,978 | -€8,000 | -14.3% |
| Tangible fixed assets | 22/27 | €36,473 | €27,370 | -€9,103 | -25.0% |
| Furniture and vehicles | 24 | €36,473 | €27,370 | -€9,103 | -25.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €306,353 | €339,110 | +€32,757 | +10.7% |
| Amounts receivable within one year | 40/41 | €78,365 | €28,286 | -€50,079 | -63.9% |
| Trade receivables | 40 | €65,438 | €28,286 | -€37,152 | -56.8% |
| Other amounts receivable | 41 | €12,927 | - | -€12,927 | |
| Cash at bank and in hand | 54/58 | €225,923 | €308,482 | +€82,559 | +36.5% |
| Deferred charges and accrued income | 490/1 | €2,065 | €2,342 | +€277 | +13.4% |
| Total equity and liabilities | 10/49 | €398,854 | €414,508 | +€15,654 | +3.9% |
| Equity | 10/15 | €309,260 | €289,653 | -€19,607 | -6.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €250,000 | €250,000 | = | 0.0% |
| Distributable reserves | 133 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,860 | €27,253 | -€19,607 | -41.8% |
| Provisions and deferred taxes | 16 | - | €1,248 | +€1,248 | |
| Provisions for liabilities and charges | 160/5 | - | €1,248 | +€1,248 | |
| Environmental obligations | 163 | - | €1,248 | +€1,248 | |
| Amounts payable | 17/49 | €89,594 | €123,607 | +€34,013 | +38.0% |
| Amounts payable after more than one year | 17 | €9,620 | €2,411 | -€7,209 | -74.9% |
| Financial debts | 170/4 | €9,620 | €2,411 | -€7,209 | -74.9% |
| Amounts payable within one year | 42/48 | €79,974 | €121,196 | +€41,222 | +51.5% |
| Current portion of amounts payable after more than one year | 42 | €7,174 | €7,209 | +€35 | +0.5% |
| Trade debts | 44 | €1,968 | €484 | -€1,484 | -75.4% |
| Suppliers | 440/4 | €1,968 | €484 | -€1,484 | -75.4% |
| Taxes, remuneration and social security | 45 | €15,021 | €12,938 | -€2,083 | -13.9% |
| Taxes | 450/3 | €7,596 | €5,291 | -€2,305 | -30.3% |
| Remuneration and social security | 454/9 | €7,425 | €7,647 | +€222 | +3.0% |
| Other amounts payable | 47/48 | €55,811 | €100,565 | +€44,754 | +80.2% |
| Remuneration, social security and pensions | 62 | €62,853 | €64,766 | +€1,913 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,454 | €19,809 | +€355 | +1.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €1,248 | +€1,248 | |
| Other operating charges | 640/8 | €1,133 | €1,117 | -€16 | -1.4% |
| Gross operating margin | 9900 | €187,624 | €184,405 | -€3,219 | -1.7% |
| Operating profit (loss) | 9901 | €104,184 | €97,465 | -€6,719 | -6.4% |
| Financial income | 75/76B | €1,630 | €11,227 | +€9,597 | +588.8% |
| Recurring financial income | 75 | €1,630 | €11,227 | +€9,597 | +588.8% |
| Financial charges | 65/66B | €454 | €293 | -€161 | -35.5% |
| Recurring financial charges | 65 | €454 | €293 | -€161 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €105,360 | €108,399 | +€3,039 | +2.9% |
| Income taxes | 67/77 | €27,139 | €28,006 | +€867 | +3.2% |
| Profit (loss) for the period | 9904 | €78,221 | €80,393 | +€2,172 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,221 | €80,393 | +€2,172 | +2.8% |
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 5 October 2026 via checked.be.