FICRIMA: 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.
FICRIMA
Largest movements
- Cash +€57,541
up €57,541 (+49.5%), from €116,151 to €173,692
mainly Receivables within one year (+€32,209) and Net result for the year (+€17,670)
- Receivables within one year -€32,209
down €32,209 (-52.6%), from €61,249 to €29,040
of which Trade receivables: -€24,000
- Reserves +€17,670
up €17,670 (+31.4%), from €56,267 to €73,937
of which Distributable reserves: +€17,670
- Tax, wage and social debts +€7,036
up €7,036 (+44.4%), from €15,838 to €22,874
- Gross operating margin +€32,467
up €32,467, from -€5,936 to €26,530
- Taxes +€1,658
up €1,658 (+144.9%), from €1,144 to €2,802
- Other operating charges +€1,034
up €1,034 (+20.8%), from €4,979 to €6,013
- Financial charges -€304
down €304 (-87.1%), from €349 to €45
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 | €178,152 | €203,517 | +€25,366 | +14.2% |
| Current assets | 29/58 | €178,152 | €203,517 | +€25,366 | +14.2% |
| Amounts receivable within one year | 40/41 | €61,249 | €29,040 | -€32,209 | -52.6% |
| Trade receivables | 40 | €53,040 | €29,040 | -€24,000 | -45.2% |
| Other amounts receivable | 41 | €8,209 | €0 | -€8,209 | -100.0% |
| Cash at bank and in hand | 54/58 | €116,151 | €173,692 | +€57,541 | +49.5% |
| Deferred charges and accrued income | 490/1 | €752 | €785 | +€33 | +4.4% |
| Total equity and liabilities | 10/49 | €178,152 | €203,517 | +€25,366 | +14.2% |
| Equity | 10/15 | €118,767 | €136,437 | +€17,670 | +14.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €56,267 | €73,937 | +€17,670 | +31.4% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €50,017 | €67,687 | +€17,670 | +35.3% |
| Amounts payable | 17/49 | €59,384 | €67,080 | +€7,696 | +13.0% |
| Amounts payable within one year | 42/48 | €59,384 | €67,080 | +€7,696 | +13.0% |
| Trade debts | 44 | €43,546 | €44,206 | +€660 | +1.5% |
| Suppliers | 440/4 | €43,546 | €44,206 | +€660 | +1.5% |
| Taxes, remuneration and social security | 45 | €15,838 | €22,874 | +€7,036 | +44.4% |
| Taxes | 450/3 | €15,838 | €22,874 | +€7,036 | +44.4% |
| Other operating charges | 640/8 | €4,979 | €6,013 | +€1,034 | +20.8% |
| Gross operating margin | 9900 | -€5,936 | €26,530 | +€32,467 | |
| Operating profit (loss) | 9901 | -€10,916 | €20,517 | +€31,433 | |
| Financial charges | 65/66B | €349 | €45 | -€304 | -87.1% |
| Recurring financial charges | 65 | €349 | €45 | -€304 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,264 | €20,472 | +€31,737 | |
| Income taxes | 67/77 | €1,144 | €2,802 | +€1,658 | +144.9% |
| Profit (loss) for the period | 9904 | -€12,409 | €17,670 | +€30,079 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,409 | €17,670 | +€30,079 |
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 9 October 2026 via checked.be.