FieriCito: 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.
FieriCito
Largest movements
- Current investments +€37,720
up €37,720 (+20.0%), from €188,624 to €226,343
- Cash -€35,812
down €35,812 (-64.3%), from €55,721 to €19,910
mainly Current investments (-€37,720) and Other debts (-€9,603)
- Receivables within one year -€15,297
down €15,297 (-55.5%), from €27,553 to €12,257
of which Trade receivables: -€26,396
- Other debts -€9,603
down €9,603 (-88.3%), from €10,880 to €1,277
- Tax, wage and social debts -€9,279
down €9,279 (-100.0%), from €9,279 to €0
- Reserves +€8,089
up €8,089 (+3.5%), from €232,200 to €240,289
- Gross operating margin -€39,813
down €39,813 (-82.7%), from €48,150 to €8,337
- Taxes -€11,122
down €11,122 (-80.2%), from €13,865 to €2,743
- Financial charges -€3,920
down €3,920 (-82.6%), from €4,746 to €826
- Financial income -€2,804
down €2,804 (-35.6%), from €7,874 to €5,070
- Other operating charges -€565
down €565 (-41.6%), from €1,358 to €793
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 | €273,476 | €261,549 | -€11,928 | -4.4% |
| Fixed assets | 21/28 | €1,578 | €3,039 | +€1,461 | +92.6% |
| Tangible fixed assets | 22/27 | €1,578 | €3,039 | +€1,461 | +92.6% |
| Furniture and vehicles | 24 | €1,578 | €3,039 | +€1,461 | +92.6% |
| Current assets | 29/58 | €271,899 | €258,510 | -€13,389 | -4.9% |
| Amounts receivable within one year | 40/41 | €27,553 | €12,257 | -€15,297 | -55.5% |
| Trade receivables | 40 | €26,396 | €0 | -€26,396 | -100.0% |
| Other amounts receivable | 41 | €1,157 | €12,257 | +€11,099 | +959.1% |
| Current investments | 50/53 | €188,624 | €226,343 | +€37,720 | +20.0% |
| Cash at bank and in hand | 54/58 | €55,721 | €19,910 | -€35,812 | -64.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €273,476 | €261,549 | -€11,928 | -4.4% |
| Equity | 10/15 | €250,800 | €258,889 | +€8,089 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €232,200 | €240,289 | +€8,089 | +3.5% |
| Distributable reserves | 133 | €232,200 | €240,289 | +€8,089 | +3.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €22,677 | €2,660 | -€20,017 | -88.3% |
| Amounts payable within one year | 42/48 | €22,597 | €2,570 | -€20,027 | -88.6% |
| Trade debts | 44 | €2,438 | €1,292 | -€1,146 | -47.0% |
| Suppliers | 440/4 | €2,438 | €1,292 | -€1,146 | -47.0% |
| Taxes, remuneration and social security | 45 | €9,279 | €0 | -€9,279 | -100.0% |
| Taxes | 450/3 | €9,279 | €0 | -€9,279 | -100.0% |
| Other amounts payable | 47/48 | €10,880 | €1,277 | -€9,603 | -88.3% |
| Accrued charges and deferred income | 492/3 | €80 | €90 | +€10 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €702 | €956 | +€254 | +36.1% |
| Other operating charges | 640/8 | €1,358 | €793 | -€565 | -41.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €48,150 | €8,337 | -€39,813 | -82.7% |
| Operating profit (loss) | 9901 | €46,090 | €6,588 | -€39,502 | -85.7% |
| Financial income | 75/76B | €7,874 | €5,070 | -€2,804 | -35.6% |
| Recurring financial income | 75 | €7,874 | €5,070 | -€2,804 | -35.6% |
| Financial charges | 65/66B | €4,746 | €826 | -€3,920 | -82.6% |
| Recurring financial charges | 65 | €4,746 | €826 | -€3,920 | -82.6% |
| Profit (loss) for the period before taxes | 9903 | €49,218 | €10,832 | -€38,386 | -78.0% |
| Income taxes | 67/77 | €13,865 | €2,743 | -€11,122 | -80.2% |
| Profit (loss) for the period | 9904 | €35,353 | €8,089 | -€27,263 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,353 | €8,089 | -€27,263 | -77.1% |
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.