Ficomore: 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.
Ficomore
Largest movements
- Cash +€769,106
up €769,106 (+73.8%), from €1.0m to €1.8m
mainly Net result for the year (+€961,257) and Other debts (+€856,622)
- Deferred charges and accrued income -€268,257
down €268,257 (-93.6%), from €286,532 to €18,276
- Current investments +€221,189
up €221,189 (+14.7%), from €1.5m to €1.7m
- Receivables after one year +€53,914
up €53,914 (+4.6%), from €1.2m to €1.2m
- Other debts +€856,622
up €856,622 (+25.5%), from €3.4m to €4.2m
- Gross operating margin -€412,844
down €412,844 (-25.5%), from €1.6m to €1.2m
- Taxes -€137,983
down €137,983 (-31.3%), from €441,484 to €303,501
- Financial income -€103,406
down €103,406 (-49.4%), from €209,350 to €105,944
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 | €4,476,097 | €5,249,470 | +€773,373 | +17.3% |
| Fixed assets | 21/28 | €171,229 | €141,554 | -€29,675 | -17.3% |
| Tangible fixed assets | 22/27 | €170,729 | €141,554 | -€29,175 | -17.1% |
| Land and buildings | 22 | €59,250 | €59,039 | -€211 | -0.4% |
| Furniture and vehicles | 24 | €16,086 | - | -€16,086 | |
| Other tangible fixed assets | 26 | €95,394 | €82,516 | -€12,878 | -13.5% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €4,304,868 | €5,107,916 | +€803,047 | +18.7% |
| Amounts receivable after more than one year | 29 | €1,183,274 | €1,237,188 | +€53,914 | +4.6% |
| Other amounts receivable | 291 | €1,183,274 | €1,237,188 | +€53,914 | +4.6% |
| Amounts receivable within one year | 40/41 | €292,617 | €319,713 | +€27,096 | +9.3% |
| Trade receivables | 40 | €217,916 | €196,811 | -€21,105 | -9.7% |
| Other amounts receivable | 41 | €74,701 | €122,902 | +€48,201 | +64.5% |
| Current investments | 50/53 | €1,500,000 | €1,721,189 | +€221,189 | +14.7% |
| Cash at bank and in hand | 54/58 | €1,042,445 | €1,811,550 | +€769,106 | +73.8% |
| Deferred charges and accrued income | 490/1 | €286,532 | €18,276 | -€268,257 | -93.6% |
| Total equity and liabilities | 10/49 | €4,476,097 | €5,249,470 | +€773,373 | +17.3% |
| Equity | 10/15 | €1,008,257 | €969,514 | -€38,743 | -3.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,003,257 | €964,514 | -€38,743 | -3.9% |
| Distributable reserves | 133 | €1,003,257 | €964,514 | -€38,743 | -3.9% |
| Amounts payable | 17/49 | €3,467,840 | €4,279,956 | +€812,116 | +23.4% |
| Amounts payable within one year | 42/48 | €3,464,035 | €4,279,415 | +€815,380 | +23.5% |
| Financial debts | 43 | €131 | €148 | +€17 | +12.9% |
| Credit institutions | 430/8 | €131 | €148 | +€17 | +12.9% |
| Trade debts | 44 | €48,834 | €6,118 | -€42,716 | -87.5% |
| Suppliers | 440/4 | €48,834 | €6,118 | -€42,716 | -87.5% |
| Taxes, remuneration and social security | 45 | €56,590 | €58,048 | +€1,458 | +2.6% |
| Taxes | 450/3 | €56,590 | €58,048 | +€1,458 | +2.6% |
| Other amounts payable | 47/48 | €3,358,479 | €4,215,102 | +€856,622 | +25.5% |
| Accrued charges and deferred income | 492/3 | €3,805 | €541 | -€3,264 | -85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,529 | €29,175 | -€1,354 | -4.4% |
| Other operating charges | 640/8 | €1,537 | €1,788 | +€251 | +16.3% |
| Gross operating margin | 9900 | €1,616,047 | €1,203,203 | -€412,844 | -25.5% |
| Operating profit (loss) | 9901 | €1,583,981 | €1,172,240 | -€411,741 | -26.0% |
| Financial income | 75/76B | €209,350 | €105,944 | -€103,406 | -49.4% |
| Recurring financial income | 75 | €209,350 | €105,944 | -€103,406 | -49.4% |
| Financial charges | 65/66B | €8,116 | €13,426 | +€5,311 | +65.4% |
| Recurring financial charges | 65 | €8,116 | €13,426 | +€5,311 | +65.4% |
| Profit (loss) for the period before taxes | 9903 | €1,785,216 | €1,264,758 | -€520,457 | -29.2% |
| Income taxes | 67/77 | €441,484 | €303,501 | -€137,983 | -31.3% |
| Profit (loss) for the period | 9904 | €1,343,731 | €961,257 | -€382,475 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,343,731 | €961,257 | -€382,475 | -28.5% |
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 3 October 2026 via checked.be.