FICOMATT: 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.
FICOMATT
Largest movements
- Tangible fixed assets -€126,703
down €126,703 (-10.4%), from €1.2m to €1.1m
of which Land and buildings: -€147,589
- Cash +€49,953
up €49,953 (+365.6%), from €13,663 to €63,617
mainly Depreciation (+€113,624) and Net result for the year (+€21,567)
- Receivables within one year -€19,671
down €19,671 (-18.1%), from €108,963 to €89,292
of which Other amounts receivable: -€22,287
- Debts after one year -€79,089
down €79,089 (-7.6%), from €1.0m to €959,855
of which Financial debts: -€79,089
- Short-term financial debts -€16,545
no longer reported in 2025 (was €16,545)
- Gross operating margin +€23,922
up €23,922 (+12.6%), from €189,989 to €213,911
- Depreciation +€22,591
up €22,591 (+24.8%), from €91,032 to €113,624
- Financial charges +€2,557
up €2,557 (+6.6%), from €38,547 to €41,104
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 | €1,348,665 | €1,260,246 | -€88,419 | -6.6% |
| Formation expenses | 20 | €0 | €6,624 | +€6,624 | |
| Fixed assets | 21/28 | €1,218,384 | €1,091,681 | -€126,703 | -10.4% |
| Tangible fixed assets | 22/27 | €1,218,334 | €1,091,631 | -€126,703 | -10.4% |
| Land and buildings | 22 | €1,195,466 | €1,047,877 | -€147,589 | -12.3% |
| Plant, machinery and equipment | 23 | €2,323 | €2,571 | +€248 | +10.7% |
| Furniture and vehicles | 24 | €20,546 | €41,184 | +€20,638 | +100.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €130,281 | €161,940 | +€31,659 | +24.3% |
| Amounts receivable within one year | 40/41 | €108,963 | €89,292 | -€19,671 | -18.1% |
| Trade receivables | 40 | €25,357 | €27,973 | +€2,616 | +10.3% |
| Other amounts receivable | 41 | €83,605 | €61,319 | -€22,287 | -26.7% |
| Cash at bank and in hand | 54/58 | €13,663 | €63,617 | +€49,953 | +365.6% |
| Deferred charges and accrued income | 490/1 | €7,655 | €9,032 | +€1,377 | +18.0% |
| Total equity and liabilities | 10/49 | €1,348,665 | €1,260,246 | -€88,419 | -6.6% |
| Equity | 10/15 | €143,027 | €154,593 | +€11,567 | +8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €136,827 | €148,393 | +€11,567 | +8.5% |
| Tax-exempt reserves | 132 | €22,319 | €17,147 | -€5,172 | -23.2% |
| Distributable reserves | 133 | €114,507 | €131,246 | +€16,739 | +14.6% |
| Provisions and deferred taxes | 16 | €7,989 | €5,326 | -€2,663 | -33.3% |
| Deferred taxes | 168 | €7,989 | €5,326 | -€2,663 | -33.3% |
| Amounts payable | 17/49 | €1,197,650 | €1,100,327 | -€97,323 | -8.1% |
| Amounts payable after more than one year | 17 | €1,038,944 | €959,855 | -€79,089 | -7.6% |
| Financial debts | 170/4 | €838,944 | €759,855 | -€79,089 | -9.4% |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €158,706 | €140,471 | -€18,234 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €78,902 | €76,855 | -€2,047 | -2.6% |
| Financial debts | 43 | €16,545 | - | -€16,545 | |
| Credit institutions | 430/8 | €16,545 | - | -€16,545 | |
| Trade debts | 44 | €10,083 | €9,735 | -€348 | -3.5% |
| Suppliers | 440/4 | €10,083 | €9,735 | -€348 | -3.5% |
| Advances received on contracts in progress | 46 | €2,440 | - | -€2,440 | |
| Taxes, remuneration and social security | 45 | €50,736 | €43,882 | -€6,854 | -13.5% |
| Taxes | 450/3 | €49,088 | €43,882 | -€5,206 | -10.6% |
| Remuneration and social security | 454/9 | €1,648 | - | -€1,648 | |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,032 | €113,624 | +€22,591 | +24.8% |
| Other operating charges | 640/8 | €9,371 | €9,584 | +€213 | +2.3% |
| Gross operating margin | 9900 | €189,989 | €213,911 | +€23,922 | +12.6% |
| Operating profit (loss) | 9901 | €89,586 | €90,704 | +€1,118 | +1.2% |
| Financial income | 75/76B | €4,238 | €4,144 | -€94 | -2.2% |
| Recurring financial income | 75 | €4,238 | €4,144 | -€94 | -2.2% |
| Financial charges | 65/66B | €38,547 | €41,104 | +€2,557 | +6.6% |
| Recurring financial charges | 65 | €38,547 | €41,104 | +€2,557 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €55,277 | €53,744 | -€1,533 | -2.8% |
| Transfer from deferred taxes | 780 | €2,663 | €2,663 | = | 0.0% |
| Income taxes | 67/77 | €32,901 | €34,840 | +€1,939 | +5.9% |
| Profit (loss) for the period | 9904 | €25,039 | €21,567 | -€3,472 | -13.9% |
| Transfer from tax-exempt reserves | 789 | €5,172 | €5,172 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,211 | €26,739 | -€3,472 | -11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.