FICONA: 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.
FICONA
Largest movements
- Cash -€767
down €767 (-96.3%), from €796 to €30
mainly Net result for the year (-€2,686) and Trade debts (-€2,255)
- Other debts +€4,175
up €4,175 (+2.9%), from €141,587 to €145,762
- Profit (loss) carried forward -€2,686
down €2,686 (-0.6%), from -€456,950 to -€459,636
- Trade debts -€2,255
down €2,255 (-100%), from €2,255 to €0
- Financial income -€1,182
down €1,182 (-100%), from €1,182 to €0
- Other operating charges -€968
down €968 (-59.8%), from €1,618 to €650
- Gross operating margin -€809
down €809 (-71.7%), from -€1,128 to -€1,937
- Financial charges +€48
up €48 (+90.5%), from €53 to €100
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 | €796 | €30 | -€767 | -96.3% |
| Current assets | 29/58 | €796 | €30 | -€767 | -96.3% |
| Cash at bank and in hand | 54/58 | €796 | €30 | -€767 | -96.3% |
| Total equity and liabilities | 10/49 | €796 | €30 | -€767 | -96.3% |
| Equity | 10/15 | -€209,056 | -€211,743 | -€2,686 | -1.3% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€456,950 | -€459,636 | -€2,686 | -0.6% |
| Amounts payable | 17/49 | €209,853 | €211,772 | +€1,920 | +0.9% |
| Amounts payable within one year | 42/48 | €209,853 | €211,772 | +€1,920 | +0.9% |
| Financial debts | 43 | €66,010 | €66,010 | = | 0.0% |
| Credit institutions | 430/8 | €66,010 | €66,010 | = | 0.0% |
| Trade debts | 44 | €2,255 | €0 | -€2,255 | -100% |
| Suppliers | 440/4 | €2,255 | €0 | -€2,255 | -100% |
| Other amounts payable | 47/48 | €141,587 | €145,762 | +€4,175 | +2.9% |
| Other operating charges | 640/8 | €1,618 | €650 | -€968 | -59.8% |
| Gross operating margin | 9900 | -€1,128 | -€1,937 | -€809 | -71.7% |
| Operating profit (loss) | 9901 | -€2,746 | -€2,586 | +€159 | +5.8% |
| Financial income | 75/76B | €1,182 | €0 | -€1,182 | -100% |
| Recurring financial income | 75 | €1,182 | €0 | -€1,182 | -100% |
| Financial charges | 65/66B | €53 | €100 | +€48 | +90.5% |
| Recurring financial charges | 65 | €53 | €100 | +€48 | +90.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,616 | -€2,686 | -€1,070 | -66.2% |
| Profit (loss) for the period | 9904 | -€1,616 | -€2,686 | -€1,070 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,616 | -€2,686 | -€1,070 | -66.2% |
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 16 October 2026 via checked.be.