FICTILIUS: 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.
FICTILIUS
Largest movements
- Tangible fixed assets +€319,394
up €319,394 (+76.9%), from €415,569 to €734,963
of which Land and buildings: +€337,429
- Cash -€126,254
down €126,254 (-93.5%), from €135,029 to €8,775
mainly Investment in fixed assets (net) (-€420,625) and Net result for the year (-€59,455)
- Receivables within one year +€11,399
up €11,399 (+153%), from €7,427 to €18,826
of which Other amounts receivable: +€18,758
- Debts after one year +€261,658
up €261,658 (+81.6%), from €320,816 to €582,473
- Reserves -€59,455
down €59,455 (-30.3%), from €196,348 to €136,893
- Trade debts +€9,666
up €9,666 (+339%), from €2,855 to €12,521
- Depreciation +€56,380
up €56,380 (+126%), from €44,851 to €101,231
- Gross operating margin -€52,444
down €52,444 (-47.8%), from €109,771 to €57,327
- Taxes -€16,142
down €16,142 (-98.8%), from €16,335 to €193
- Financial charges +€11,183
up €11,183 (+158%), from €7,078 to €18,261
- Financial income +€3,622
up €3,622 (+944%), from €384 to €4,006
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 | €560,526 | €768,147 | +€207,621 | +37.0% |
| Fixed assets | 21/28 | €416,794 | €736,188 | +€319,394 | +76.6% |
| Tangible fixed assets | 22/27 | €415,569 | €734,963 | +€319,394 | +76.9% |
| Land and buildings | 22 | €351,192 | €688,621 | +€337,429 | +96.1% |
| Plant, machinery and equipment | 23 | €6,010 | €2,273 | -€3,737 | -62.2% |
| Furniture and vehicles | 24 | €58,366 | €44,069 | -€14,297 | -24.5% |
| Financial fixed assets | 28 | €1,225 | €1,225 | = | 0.0% |
| Current assets | 29/58 | €143,732 | €31,959 | -€111,774 | -77.8% |
| Amounts receivable within one year | 40/41 | €7,427 | €18,826 | +€11,399 | +153% |
| Trade receivables | 40 | €7,359 | €0 | -€7,359 | -100% |
| Other amounts receivable | 41 | €68 | €18,826 | +€18,758 | +27,741% |
| Cash at bank and in hand | 54/58 | €135,029 | €8,775 | -€126,254 | -93.5% |
| Deferred charges and accrued income | 490/1 | €1,277 | €4,358 | +€3,081 | +241% |
| Total equity and liabilities | 10/49 | €560,526 | €768,147 | +€207,621 | +37.0% |
| Equity | 10/15 | €198,848 | €139,393 | -€59,455 | -29.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €196,348 | €136,893 | -€59,455 | -30.3% |
| Distributable reserves | 133 | €196,348 | €136,893 | -€59,455 | -30.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €361,679 | €628,754 | +€267,075 | +73.8% |
| Amounts payable after more than one year | 17 | €320,816 | €582,473 | +€261,658 | +81.6% |
| Financial debts | 170/4 | €320,816 | €582,473 | +€261,658 | +81.6% |
| Amounts payable within one year | 42/48 | €40,863 | €46,281 | +€5,418 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €26,522 | €27,425 | +€902 | +3.4% |
| Trade debts | 44 | €2,855 | €12,521 | +€9,666 | +339% |
| Suppliers | 440/4 | €2,855 | €12,521 | +€9,666 | +339% |
| Taxes, remuneration and social security | 45 | €10,826 | €6,335 | -€4,492 | -41.5% |
| Taxes | 450/3 | €10,826 | €6,335 | -€4,492 | -41.5% |
| Other amounts payable | 47/48 | €659 | €0 | -€659 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €13,409 | €0 | -€13,409 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,851 | €101,231 | +€56,380 | +126% |
| Other operating charges | 640/8 | €1,907 | €1,103 | -€804 | -42.2% |
| Gross operating margin | 9900 | €109,771 | €57,327 | -€52,444 | -47.8% |
| Operating profit (loss) | 9901 | €63,013 | -€45,007 | -€108,020 | |
| Financial income | 75/76B | €384 | €4,006 | +€3,622 | +944% |
| Recurring financial income | 75 | €384 | €4,006 | +€3,622 | +944% |
| Financial charges | 65/66B | €7,078 | €18,261 | +€11,183 | +158% |
| Recurring financial charges | 65 | €7,078 | €18,261 | +€11,183 | +158% |
| Profit (loss) for the period before taxes | 9903 | €56,319 | -€59,262 | -€115,581 | |
| Income taxes | 67/77 | €16,335 | €193 | -€16,142 | -98.8% |
| Profit (loss) for the period | 9904 | €39,984 | -€59,455 | -€99,439 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,984 | -€59,455 | -€99,439 |
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 16 October 2026 via checked.be.