FICONOS: 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.
FICONOS
Largest movements
- Tangible fixed assets +€57,922
up €57,922 (+4,888%), from €1,185 to €59,107
of which Furniture and vehicles: +€56,460
- Cash +€8,025
up €8,025 (+4.2%), from €191,635 to €199,660
mainly Net result for the year (+€87,965) and Depreciation (+€13,443)
- Reserves +€87,900
up €87,900 (+53.1%), from €165,460 to €253,360
- Other debts -€23,364
down €23,364 (-83.3%), from €28,048 to €4,684
- Tax, wage and social debts +€5,215
up €5,215 (+21.6%), from €24,195 to €29,409
- Gross operating margin +€25,972
up €25,972 (+23.4%), from €111,093 to €137,065
- Taxes +€20,745
up €20,745 (+137%), from €15,121 to €35,866
- Depreciation +€12,442
up €12,442 (+1,242%), from €1,001 to €13,443
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 | €231,802 | €300,645 | +€68,843 | +29.7% |
| Fixed assets | 21/28 | €1,185 | €59,107 | +€57,922 | +4,888% |
| Tangible fixed assets | 22/27 | €1,185 | €59,107 | +€57,922 | +4,888% |
| Plant, machinery and equipment | 23 | - | €1,462 | +€1,462 | |
| Furniture and vehicles | 24 | €1,185 | €57,645 | +€56,460 | +4,764% |
| Current assets | 29/58 | €230,617 | €241,538 | +€10,921 | +4.7% |
| Amounts receivable within one year | 40/41 | €38,709 | €41,188 | +€2,479 | +6.4% |
| Trade receivables | 40 | €34,509 | €41,188 | +€6,679 | +19.4% |
| Other amounts receivable | 41 | €4,200 | - | -€4,200 | |
| Cash at bank and in hand | 54/58 | €191,635 | €199,660 | +€8,025 | +4.2% |
| Deferred charges and accrued income | 490/1 | €273 | €690 | +€417 | +153% |
| Total equity and liabilities | 10/49 | €231,802 | €300,645 | +€68,843 | +29.7% |
| Equity | 10/15 | €177,950 | €265,915 | +€87,965 | +49.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €165,460 | €253,360 | +€87,900 | +53.1% |
| Distributable reserves | 133 | €165,460 | €253,360 | +€87,900 | +53.1% |
| Profit (loss) carried forward | 14 | €90 | €155 | +€65 | +72.3% |
| Amounts payable | 17/49 | €53,852 | €34,730 | -€19,122 | -35.5% |
| Amounts payable within one year | 42/48 | €53,852 | €34,730 | -€19,122 | -35.5% |
| Trade debts | 44 | €1,609 | €636 | -€973 | -60.5% |
| Suppliers | 440/4 | €1,609 | €636 | -€973 | -60.5% |
| Taxes, remuneration and social security | 45 | €24,195 | €29,409 | +€5,215 | +21.6% |
| Taxes | 450/3 | €24,195 | €29,409 | +€5,215 | +21.6% |
| Other amounts payable | 47/48 | €28,048 | €4,684 | -€23,364 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,001 | €13,443 | +€12,442 | +1,242% |
| Other operating charges | 640/8 | €1,083 | €654 | -€429 | -39.6% |
| Gross operating margin | 9900 | €111,093 | €137,065 | +€25,972 | +23.4% |
| Operating profit (loss) | 9901 | €109,009 | €122,968 | +€13,959 | +12.8% |
| Financial income | 75/76B | €914 | €968 | +€54 | +5.9% |
| Recurring financial income | 75 | €914 | €968 | +€54 | +5.9% |
| Financial charges | 65/66B | €159 | €105 | -€54 | -33.9% |
| Recurring financial charges | 65 | €159 | €105 | -€54 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €109,764 | €123,831 | +€14,067 | +12.8% |
| Income taxes | 67/77 | €15,121 | €35,866 | +€20,745 | +137% |
| Profit (loss) for the period | 9904 | €94,643 | €87,965 | -€6,678 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €94,643 | €87,965 | -€6,678 | -7.1% |
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 14 October 2026 via checked.be.