FICUS: 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.
FICUS
Largest movements
- Receivables within one year +€16,830
up €16,830 (+1,320%), from €1,275 to €18,105
of which Trade receivables: +€16,832
- Cash -€12,782
down €12,782 (-80.8%), from €15,820 to €3,038
mainly Receivables within one year (-€16,830) and Other debts (-€11,679)
- Tangible fixed assets +€3,024
up €3,024 (+20.3%), from €14,929 to €17,953
of which Furniture and vehicles: +€5,342
- Profit (loss) carried forward +€12,107
up €12,107, from €0 to €12,107
- Other debts -€11,679
down €11,679 (-73.0%), from €16,003 to €4,324
- Trade debts +€3,976
up €3,976 (+77.9%), from €5,101 to €9,078
- Debts after one year +€3,359
new in 2025: €3,359
- Tax, wage and social debts -€2,911
down €2,911 (-32.6%), from €8,919 to €6,009
of which Taxes: -€2,499
- Gross operating margin +€3,832
up €3,832 (+17.0%), from €22,509 to €26,341
- Depreciation +€854
up €854 (+50.2%), from €1,700 to €2,553
- Taxes +€396
up €396 (+8.9%), from €4,477 to €4,873
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 | €32,024 | €39,096 | +€7,072 | +22.1% |
| Fixed assets | 21/28 | €14,929 | €17,953 | +€3,024 | +20.3% |
| Tangible fixed assets | 22/27 | €14,929 | €17,953 | +€3,024 | +20.3% |
| Furniture and vehicles | 24 | - | €5,342 | +€5,342 | |
| Other tangible fixed assets | 26 | €14,929 | €12,611 | -€2,318 | -15.5% |
| Current assets | 29/58 | €17,095 | €21,143 | +€4,048 | +23.7% |
| Amounts receivable within one year | 40/41 | €1,275 | €18,105 | +€16,830 | +1,320% |
| Trade receivables | 40 | - | €16,832 | +€16,832 | |
| Other amounts receivable | 41 | €1,275 | €1,273 | -€2 | -0.2% |
| Cash at bank and in hand | 54/58 | €15,820 | €3,038 | -€12,782 | -80.8% |
| Total equity and liabilities | 10/49 | €32,024 | €39,096 | +€7,072 | +22.1% |
| Equity | 10/15 | €2,000 | €14,107 | +€12,107 | +605% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €12,107 | +€12,107 | |
| Amounts payable | 17/49 | €30,024 | €24,990 | -€5,034 | -16.8% |
| Amounts payable after more than one year | 17 | - | €3,359 | +€3,359 | |
| Financial debts | 170/4 | - | €3,359 | +€3,359 | |
| Amounts payable within one year | 42/48 | €30,024 | €21,141 | -€8,883 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | - | €1,731 | +€1,731 | |
| Trade debts | 44 | €5,101 | €9,078 | +€3,976 | +77.9% |
| Suppliers | 440/4 | €5,101 | €9,078 | +€3,976 | +77.9% |
| Taxes, remuneration and social security | 45 | €8,919 | €6,009 | -€2,911 | -32.6% |
| Taxes | 450/3 | €8,508 | €6,009 | -€2,499 | -29.4% |
| Remuneration and social security | 454/9 | €411 | - | -€411 | |
| Other amounts payable | 47/48 | €16,003 | €4,324 | -€11,679 | -73.0% |
| Accrued charges and deferred income | 492/3 | - | €490 | +€490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,700 | €2,553 | +€854 | +50.2% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €22,509 | €26,341 | +€3,832 | +17.0% |
| Operating profit (loss) | 9901 | €20,358 | €23,322 | +€2,964 | +14.6% |
| Financial charges | 65/66B | €1,741 | €1,727 | -€14 | -0.8% |
| Recurring financial charges | 65 | €1,741 | €1,727 | -€14 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €18,618 | €21,596 | +€2,978 | +16.0% |
| Income taxes | 67/77 | €4,477 | €4,873 | +€396 | +8.9% |
| Profit (loss) for the period | 9904 | €14,141 | €16,723 | +€2,582 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,141 | €16,723 | +€2,582 | +18.3% |
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 31 October 2026 via checked.be.