FICONS: 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.
FICONS
Largest movements
- Cash -€38,196
down €38,196 (-99.9%), from €38,248 to €52
mainly Net result for the year (-€37,696) and Tax, wage and social debts (-€15,478)
- Receivables within one year +€2,661
up €2,661 (+1.8%), from €151,150 to €153,812
of which Other amounts receivable: +€2,661
- Profit (loss) carried forward -€37,696
down €37,696 (-24.8%), from €152,305 to €114,608
- Other debts +€18,114
up €18,114 (+2108.7%), from €859 to €18,973
- Tax, wage and social debts -€15,478
down €15,478 (-100.0%), from €15,478 to €0
- Gross operating margin +€31,198
up €31,198 (+45.2%), from -€69,041 to -€37,843
- Other operating charges +€1,441
up €1,441 (+292.1%), from €493 to €1,935
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 | €189,398 | €153,864 | -€35,534 | -18.8% |
| Current assets | 29/58 | €189,398 | €153,864 | -€35,534 | -18.8% |
| Amounts receivable within one year | 40/41 | €151,150 | €153,812 | +€2,661 | +1.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €151,150 | €153,812 | +€2,661 | +1.8% |
| Cash at bank and in hand | 54/58 | €38,248 | €52 | -€38,196 | -99.9% |
| Total equity and liabilities | 10/49 | €189,398 | €153,864 | -€35,534 | -18.8% |
| Equity | 10/15 | €166,805 | €129,108 | -€37,696 | -22.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,305 | €114,608 | -€37,696 | -24.8% |
| Amounts payable | 17/49 | €22,593 | €24,755 | +€2,162 | +9.6% |
| Amounts payable within one year | 42/48 | €19,183 | €21,175 | +€1,992 | +10.4% |
| Trade debts | 44 | €2,846 | €2,202 | -€644 | -22.6% |
| Suppliers | 440/4 | €2,846 | €2,202 | -€644 | -22.6% |
| Taxes, remuneration and social security | 45 | €15,478 | €0 | -€15,478 | -100.0% |
| Taxes | 450/3 | €15,478 | €0 | -€15,478 | -100.0% |
| Other amounts payable | 47/48 | €859 | €18,973 | +€18,114 | +2108.7% |
| Accrued charges and deferred income | 492/3 | €3,410 | €3,581 | +€171 | +5.0% |
| Other operating charges | 640/8 | €493 | €1,935 | +€1,441 | +292.1% |
| Gross operating margin | 9900 | -€69,041 | -€37,843 | +€31,198 | +45.2% |
| Operating profit (loss) | 9901 | -€69,534 | -€39,778 | +€29,756 | +42.8% |
| Financial income | 75/76B | €2,464 | €2,461 | -€3 | -0.1% |
| Recurring financial income | 75 | €2,464 | €2,461 | -€3 | -0.1% |
| Financial charges | 65/66B | €472 | €379 | -€92 | -19.6% |
| Recurring financial charges | 65 | €472 | €379 | -€92 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€67,542 | -€37,696 | +€29,846 | +44.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€67,542 | -€37,696 | +€29,846 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,542 | -€37,696 | +€29,846 | +44.2% |
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 6 October 2026 via checked.be.