FICOLEA: 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.
FICOLEA
Largest movements
- Cash +€137,426
up €137,426 (+1,047%), from €13,126 to €150,551
mainly Net result for the year (+€140,593) and Tax, wage and social debts (+€52,305)
- Tangible fixed assets -€27,354
down €27,354 (-43.8%), from €62,414 to €35,060
of which Furniture and vehicles: -€25,551
- Receivables within one year -€6,192
down €6,192 (-15.8%), from €39,309 to €33,117
of which Trade receivables: -€5,905
- Reserves +€140,593
up €140,593 (+4,897%), from €2,871 to €143,465
- Other debts -€89,382
down €89,382 (-83.3%), from €107,254 to €17,872
- Tax, wage and social debts +€52,305
up €52,305 (+825%), from €6,336 to €58,642
- Gross operating margin +€190,387
up €190,387 (+825%), from €23,088 to €213,475
- Taxes +€42,196
up €42,196 (+3,706%), from €1,139 to €43,334
- Depreciation +€9,565
up €9,565 (+51.4%), from €18,593 to €28,158
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 | €117,514 | €222,942 | +€105,427 | +89.7% |
| Fixed assets | 21/28 | €62,414 | €35,060 | -€27,354 | -43.8% |
| Tangible fixed assets | 22/27 | €62,414 | €35,060 | -€27,354 | -43.8% |
| Plant, machinery and equipment | 23 | €3,183 | €2,447 | -€736 | -23.1% |
| Furniture and vehicles | 24 | €50,343 | €24,792 | -€25,551 | -50.8% |
| Other tangible fixed assets | 26 | €8,888 | €7,820 | -€1,067 | -12.0% |
| Current assets | 29/58 | €55,100 | €187,882 | +€132,782 | +241% |
| Amounts receivable within one year | 40/41 | €39,309 | €33,117 | -€6,192 | -15.8% |
| Trade receivables | 40 | €32,912 | €27,007 | -€5,905 | -17.9% |
| Other amounts receivable | 41 | €6,397 | €6,110 | -€287 | -4.5% |
| Cash at bank and in hand | 54/58 | €13,126 | €150,551 | +€137,426 | +1,047% |
| Deferred charges and accrued income | 490/1 | €2,666 | €4,214 | +€1,548 | +58.1% |
| Total equity and liabilities | 10/49 | €117,514 | €222,942 | +€105,427 | +89.7% |
| Equity | 10/15 | €2,872 | €143,466 | +€140,593 | +4,895% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €2,871 | €143,465 | +€140,593 | +4,897% |
| Distributable reserves | 133 | €2,871 | €143,465 | +€140,593 | +4,897% |
| Amounts payable | 17/49 | €114,642 | €79,476 | -€35,166 | -30.7% |
| Amounts payable within one year | 42/48 | €114,642 | €79,476 | -€35,166 | -30.7% |
| Financial debts | 43 | €188 | €136 | -€52 | -27.7% |
| Credit institutions | 430/8 | €188 | €136 | -€52 | -27.7% |
| Trade debts | 44 | €864 | €2,827 | +€1,963 | +227% |
| Suppliers | 440/4 | €864 | €2,827 | +€1,963 | +227% |
| Taxes, remuneration and social security | 45 | €6,336 | €58,642 | +€52,305 | +825% |
| Taxes | 450/3 | €6,336 | €58,642 | +€52,305 | +825% |
| Other amounts payable | 47/48 | €107,254 | €17,872 | -€89,382 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,593 | €28,158 | +€9,565 | +51.4% |
| Other operating charges | 640/8 | €525 | €1,517 | +€991 | +189% |
| Gross operating margin | 9900 | €23,088 | €213,475 | +€190,387 | +825% |
| Operating profit (loss) | 9901 | €3,970 | €183,800 | +€179,831 | +4,530% |
| Financial income | 75/76B | €76 | €235 | +€158 | +208% |
| Recurring financial income | 75 | €76 | €235 | +€158 | +208% |
| Financial charges | 65/66B | €36 | €107 | +€72 | +199% |
| Recurring financial charges | 65 | €36 | €107 | +€72 | +199% |
| Profit (loss) for the period before taxes | 9903 | €4,010 | €183,927 | +€179,918 | +4,487% |
| Income taxes | 67/77 | €1,139 | €43,334 | +€42,196 | +3,706% |
| Profit (loss) for the period | 9904 | €2,871 | €140,593 | +€137,722 | +4,797% |
| Profit (loss) for the period to be appropriated | 9905 | €2,871 | €140,593 | +€137,722 | +4,797% |
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 15 October 2026 via checked.be.