FICONACC GROUP: 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.
FICONACC GROUP
Largest movements
- Tangible fixed assets +€85,341
up €85,341 (+7.8%), from €1.1m to €1.2m
of which Land and buildings: +€87,900
- Debts after one year +€168,000
up €168,000 (+76.4%), from €220,000 to €388,000
- Trade debts -€58,174
down €58,174 (-98.3%), from €59,207 to €1,033
- Profit (loss) carried forward -€29,116
down €29,116 (-25.4%), from €114,625 to €85,509
- Accrued charges and deferred income +€25,122
up €25,122 (+88.1%), from €28,524 to €53,645
- Reserves -€13,935
down €13,935 (-2.8%), from €500,121 to €486,186
of which Tax-exempt reserves: -€13,935
- Financial charges +€17,472
up €17,472 (+256%), from €6,815 to €24,287
- Gross operating margin +€10,211
up €10,211, from -€3,927 to €6,284
- Depreciation -€9,345
down €9,345 (-24.4%), from €38,290 to €28,944
- Taxes -€894
down €894 (-68.4%), from €1,306 to €413
- Financial income -€713
no longer reported in 2025 (was €713)
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 | €1,098,858 | €1,186,790 | +€87,931 | +8.0% |
| Fixed assets | 21/28 | €1,094,788 | €1,180,589 | +€85,802 | +7.8% |
| Tangible fixed assets | 22/27 | €1,094,456 | €1,179,797 | +€85,341 | +7.8% |
| Land and buildings | 22 | €1,091,897 | €1,179,797 | +€87,900 | +8.1% |
| Furniture and vehicles | 24 | €2,559 | - | -€2,559 | |
| Financial fixed assets | 28 | €332 | €793 | +€461 | +139% |
| Current assets | 29/58 | €4,071 | €6,200 | +€2,129 | +52.3% |
| Amounts receivable within one year | 40/41 | €1,532 | €724 | -€808 | -52.8% |
| Other amounts receivable | 41 | €1,532 | €724 | -€808 | -52.8% |
| Cash at bank and in hand | 54/58 | €1,856 | €4,855 | +€2,999 | +162% |
| Deferred charges and accrued income | 490/1 | €683 | €621 | -€62 | -9.0% |
| Total equity and liabilities | 10/49 | €1,098,858 | €1,186,790 | +€87,931 | +8.0% |
| Equity | 10/15 | €637,450 | €594,399 | -€43,051 | -6.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €500,121 | €486,186 | -€13,935 | -2.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €453,716 | €439,781 | -€13,935 | -3.1% |
| Distributable reserves | 133 | €44,545 | €44,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,625 | €85,509 | -€29,116 | -25.4% |
| Investment grants | 15 | €4,113 | €4,113 | = | 0.0% |
| Provisions and deferred taxes | 16 | €153,357 | €148,712 | -€4,645 | -3.0% |
| Deferred taxes | 168 | €153,357 | €148,712 | -€4,645 | -3.0% |
| Amounts payable | 17/49 | €308,051 | €443,678 | +€135,628 | +44.0% |
| Amounts payable after more than one year | 17 | €220,000 | €388,000 | +€168,000 | +76.4% |
| Other amounts payable | 178/9 | €220,000 | €388,000 | +€168,000 | +76.4% |
| Amounts payable within one year | 42/48 | €59,527 | €2,033 | -€57,494 | -96.6% |
| Trade debts | 44 | €59,207 | €1,033 | -€58,174 | -98.3% |
| Suppliers | 440/4 | €59,207 | €1,033 | -€58,174 | -98.3% |
| Advances received on contracts in progress | 46 | €320 | €1,000 | +€680 | +213% |
| Accrued charges and deferred income | 492/3 | €28,524 | €53,645 | +€25,122 | +88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,290 | €28,944 | -€9,345 | -24.4% |
| Other operating charges | 640/8 | €301 | €336 | +€35 | +11.6% |
| Gross operating margin | 9900 | -€3,927 | €6,284 | +€10,211 | |
| Operating profit (loss) | 9901 | -€42,518 | -€22,997 | +€19,521 | +45.9% |
| Financial income | 75/76B | €713 | - | -€713 | |
| Recurring financial income | 75 | €713 | - | -€713 | |
| Financial charges | 65/66B | €6,815 | €24,287 | +€17,472 | +256% |
| Recurring financial charges | 65 | €6,815 | €24,287 | +€17,472 | +256% |
| Profit (loss) for the period before taxes | 9903 | -€48,619 | -€47,284 | +€1,336 | +2.7% |
| Transfer from deferred taxes | 780 | €3,163 | €4,645 | +€1,482 | +46.9% |
| Income taxes | 67/77 | €1,306 | €413 | -€894 | -68.4% |
| Profit (loss) for the period | 9904 | -€46,763 | -€43,051 | +€3,711 | +7.9% |
| Transfer from tax-exempt reserves | 789 | €9,488 | €13,935 | +€4,447 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,275 | -€29,116 | +€8,159 | +21.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.