FICOS: 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.
What changed
FICOS
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€92,281
2024 · €16,619+€75,662
Equity
€401,586
2024 · €309,305+€92,281
Cash
€3,384
2024 · €7,211-€3,827
Balance sheet total
€2.6m
2024 · €2.6m+€28,581
Largest movements
Assets
- Receivables within one year +€32,671
up €32,671 (+13.4%), from €243,649 to €276,321
Equity and liabilities
- Profit (loss) carried forward +€92,281
up €92,281 (+67.9%), from -€135,998 to -€43,717
- Debts after one year -€61,222
down €61,222 (-3.2%), from €1.9m to €1.9m
- Trade debts -€34,746
down €34,746 (-67.3%), from €51,613 to €16,867
- Current portion of long-term debt +€27,697
up €27,697 (+11.6%), from €238,438 to €266,134
Income statement
- Purchases and services -€111,954
down €111,954 (-42.2%), from €265,118 to €153,164
- Gross operating margin +€102,446
up €102,446 (+42.2%), from €242,572 to €345,018
- Taxes +€32,464
up €32,464 (+9579.5%), from €339 to €32,803
- Turnover -€28,362
down €28,362 (-5.6%), from €504,069 to €475,707
- Staff costs +€23,085
up €23,085 (+16.0%), from €143,998 to €167,083
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.
Result 2024
€16,619
Gross operating margin
+€102,446
Staff costs
-€23,085
Depreciation
+€242
Other operating charges
-€1,040
Other operating items
+€21,538
Financial income
+€8,656
Financial charges
-€630
Taxes
-€32,464
Result 2025
€92,281
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.
From operations
+€38,171
Investment
-€8,472
Financing
-€33,526
Cash 2024
€7,211
From operations (derived)
+€38,171
Net result for the year
+€92,281
Depreciation
+€8,486
Receivables within one year
-€32,671
Deferred charges and accrued income
+€249
Trade debts
-€34,746
Tax, wage and social debts
+€4,571
Investment (derived)
-€8,472
Investment in fixed assets (net)
-€8,472
Financing
-€33,526
Debts after one year
-€61,222
Current portion of long-term debt
+€27,697
Cash 2025
€3,384
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,620,728 | €2,649,309 | +€28,581 | +1.1% |
| Fixed assets | 21/28 | €1,907,564 | €1,907,550 | -€14 | 0.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €14,174 | €14,159 | -€14 | -0.1% |
| Plant, machinery and equipment | 23 | €11,081 | €13,024 | +€1,943 | +17.5% |
| Furniture and vehicles | 24 | €3,092 | €1,135 | -€1,957 | -63.3% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €1,893,391 | €1,893,391 | = | 0.0% |
| Current assets | 29/58 | €713,164 | €741,759 | +€28,595 | +4.0% |
| Stocks and contracts in progress | 3 | €459,948 | €459,948 | = | 0.0% |
| Stocks | 30/36 | €459,948 | €459,948 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €243,649 | €276,321 | +€32,671 | +13.4% |
| Trade receivables | 40 | €243,649 | €276,321 | +€32,671 | +13.4% |
| Cash at bank and in hand | 54/58 | €7,211 | €3,384 | -€3,827 | -53.1% |
| Deferred charges and accrued income | 490/1 | €2,356 | €2,106 | -€249 | -10.6% |
| Total equity and liabilities | 10/49 | €2,620,728 | €2,649,309 | +€28,581 | +1.1% |
| Equity | 10/15 | €309,305 | €401,586 | +€92,281 | +29.8% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €370,304 | €370,304 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,671 | €11,671 | = | 0.0% |
| Legal reserve | 130 | €11,671 | €11,671 | = | 0.0% |
| Distributable reserves | 133 | €358,632 | €358,632 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,998 | -€43,717 | +€92,281 | +67.9% |
| Amounts payable | 17/49 | €2,311,423 | €2,247,723 | -€63,700 | -2.8% |
| Amounts payable after more than one year | 17 | €1,932,742 | €1,871,519 | -€61,222 | -3.2% |
| Financial debts | 170/4 | €1,932,742 | €1,871,519 | -€61,222 | -3.2% |
| Amounts payable within one year | 42/48 | €378,681 | €376,203 | -€2,478 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €238,438 | €266,134 | +€27,697 | +11.6% |
| Trade debts | 44 | €51,613 | €16,867 | -€34,746 | -67.3% |
| Suppliers | 440/4 | €51,613 | €16,867 | -€34,746 | -67.3% |
| Taxes, remuneration and social security | 45 | €88,631 | €93,202 | +€4,571 | +5.2% |
| Taxes | 450/3 | €67,020 | €75,456 | +€8,435 | +12.6% |
| Remuneration and social security | 454/9 | €21,610 | €17,746 | -€3,864 | -17.9% |
| Turnover | 70 | €504,069 | €475,707 | -€28,362 | -5.6% |
| Non-recurring operating income | 76A | - | €2,247 | +€2,247 | |
| Goods, raw materials, services and sundry goods | 60/61 | €265,118 | €153,164 | -€111,954 | -42.2% |
| Remuneration, social security and pensions | 62 | €143,998 | €167,083 | +€23,085 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,728 | €8,486 | -€242 | -2.8% |
| Other operating charges | 640/8 | €2,321 | €3,361 | +€1,040 | +44.8% |
| Non-recurring operating charges | 66A | €21,538 | €0 | -€21,538 | -100.0% |
| Gross operating margin | 9900 | €242,572 | €345,018 | +€102,446 | +42.2% |
| Operating profit (loss) | 9901 | €65,987 | €166,087 | +€100,100 | +151.7% |
| Financial income | 75/76B | €60,399 | €69,055 | +€8,656 | +14.3% |
| Recurring financial income | 75 | €60,399 | €69,055 | +€8,656 | +14.3% |
| Financial charges | 65/66B | €109,428 | €110,058 | +€630 | +0.6% |
| Recurring financial charges | 65 | €109,428 | €110,058 | +€630 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €16,958 | €125,084 | +€108,126 | +637.6% |
| Income taxes | 67/77 | €339 | €32,803 | +€32,464 | +9579.5% |
| Profit (loss) for the period | 9904 | €16,619 | €92,281 | +€75,662 | +455.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,619 | €92,281 | +€75,662 | +455.3% |
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 5 October 2026 via checked.be.