FICOTAX CONSULT: what changed
FICOTAX CONSULT
Largest movements
- Cash +€12,091
up €12,091 (+58.9%), from €20,529 to €32,620
mainly Short-term financial debts (+€25,000) and Net result for the year (+€9,893)
- Tangible fixed assets +€5,007
up €5,007 (+9.1%), from €55,203 to €60,210
of which Land and buildings: +€7,386
- Receivables within one year +€3,487
up €3,487 (+6.4%), from €54,380 to €57,867
of which Trade receivables: +€4,959
- Short-term financial debts +€25,000
new in 2025: €25,000
- Current portion of long-term debt -€12,226
down €12,226 (-36.6%), from €33,424 to €21,198
- Profit (loss) carried forward +€9,893
up €9,893, from -€5,027 to €4,866
- Accrued charges and deferred income -€2,035
no longer reported in 2025 (was €2,035)
- Tax, wage and social debts -€1,585
down €1,585 (-10.6%), from €14,951 to €13,366
of which Taxes: -€10,144
- Gross operating margin +€25,870
up €25,870 (+28.2%), from €91,693 to €117,563
- Staff costs +€17,641
up €17,641 (+23.0%), from €76,577 to €94,218
- Depreciation -€11,034
down €11,034 (-67.3%), from €16,390 to €5,356
- Write-downs +€2,882
up €2,882, from -€2,752 to €130
- Taxes +€2,004
up €2,004 (+69.6%), from €2,879 to €4,883
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,824 | €152,852 | +€20,028 | +15.1% |
| Fixed assets | 21/28 | €55,298 | €60,305 | +€5,007 | +9.1% |
| Tangible fixed assets | 22/27 | €55,203 | €60,210 | +€5,007 | +9.1% |
| Land and buildings | 22 | €49,430 | €56,816 | +€7,386 | +14.9% |
| Furniture and vehicles | 24 | €5,773 | €3,394 | -€2,379 | -41.2% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €77,526 | €92,547 | +€15,021 | +19.4% |
| Amounts receivable within one year | 40/41 | €54,380 | €57,867 | +€3,487 | +6.4% |
| Trade receivables | 40 | €47,237 | €52,196 | +€4,959 | +10.5% |
| Other amounts receivable | 41 | €7,143 | €5,671 | -€1,472 | -20.6% |
| Cash at bank and in hand | 54/58 | €20,529 | €32,620 | +€12,091 | +58.9% |
| Deferred charges and accrued income | 490/1 | €2,617 | €2,060 | -€557 | -21.3% |
| Total equity and liabilities | 10/49 | €132,824 | €152,852 | +€20,028 | +15.1% |
| Equity | 10/15 | €15,433 | €25,326 | +€9,893 | +64.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,027 | €4,866 | +€9,893 | |
| Amounts payable | 17/49 | €117,391 | €127,526 | +€10,135 | +8.6% |
| Amounts payable after more than one year | 17 | €17,465 | €17,465 | = | 0.0% |
| Trade debts | 175 | €17,465 | €17,465 | = | 0.0% |
| Amounts payable within one year | 42/48 | €97,891 | €110,061 | +€12,170 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €33,424 | €21,198 | -€12,226 | -36.6% |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €49,302 | €50,497 | +€1,195 | +2.4% |
| Suppliers | 440/4 | €37,364 | €32,780 | -€4,584 | -12.3% |
| Bills of exchange payable | 441 | €11,938 | €17,717 | +€5,779 | +48.4% |
| Taxes, remuneration and social security | 45 | €14,951 | €13,366 | -€1,585 | -10.6% |
| Taxes | 450/3 | €10,144 | - | -€10,144 | |
| Remuneration and social security | 454/9 | €4,807 | €13,366 | +€8,559 | +178% |
| Other amounts payable | 47/48 | €214 | - | -€214 | |
| Accrued charges and deferred income | 492/3 | €2,035 | - | -€2,035 | |
| Remuneration, social security and pensions | 62 | €76,577 | €94,218 | +€17,641 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,390 | €5,356 | -€11,034 | -67.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,752 | €130 | +€2,882 | |
| Other operating charges | 640/8 | €746 | €935 | +€189 | +25.3% |
| Gross operating margin | 9900 | €91,693 | €117,563 | +€25,870 | +28.2% |
| Operating profit (loss) | 9901 | €732 | €16,924 | +€16,192 | +2,212% |
| Financial income | 75/76B | €103 | €15 | -€88 | -85.4% |
| Recurring financial income | 75 | €2 | €15 | +€13 | +650% |
| Non-recurring financial income | 76B | €101 | - | -€101 | |
| Financial charges | 65/66B | €1,522 | €2,163 | +€641 | +42.1% |
| Recurring financial charges | 65 | €1,522 | €2,163 | +€641 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | -€687 | €14,776 | +€15,463 | |
| Income taxes | 67/77 | €2,879 | €4,883 | +€2,004 | +69.6% |
| Profit (loss) for the period | 9904 | -€3,566 | €9,893 | +€13,459 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,566 | €9,893 | +€13,459 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.