FIGAMO: 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.
FIGAMO
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Receivables within one year +€190,628
up €190,628 (+202.4%), from €94,177 to €284,805
of which Other amounts receivable: +€199,703
- Cash +€76,444
up €76,444 (+202.5%), from €37,746 to €114,190
mainly Current investments (+€200,000) and Net result for the year (+€86,244)
- Other debts +€85,000
new in 2025: €85,000
- Reserves -€13,756
down €13,756 (-4.2%), from €324,546 to €310,790
- Tax, wage and social debts -€4,582
no longer reported in 2025 (was €4,582)
- Taxes +€4,368
up €4,368 (+17.5%), from €25,027 to €29,395
- Financial income -€2,916
down €2,916 (-76.1%), from €3,831 to €914
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 | €334,787 | €401,422 | +€66,634 | +19.9% |
| Fixed assets | 21/28 | €2,244 | €1,806 | -€438 | -19.5% |
| Tangible fixed assets | 22/27 | €2,244 | €1,806 | -€438 | -19.5% |
| Furniture and vehicles | 24 | €2,244 | €1,806 | -€438 | -19.5% |
| Current assets | 29/58 | €332,543 | €399,616 | +€67,073 | +20.2% |
| Amounts receivable within one year | 40/41 | €94,177 | €284,805 | +€190,628 | +202.4% |
| Trade receivables | 40 | €84,075 | €75,000 | -€9,075 | -10.8% |
| Other amounts receivable | 41 | €10,102 | €209,805 | +€199,703 | +1976.9% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €37,746 | €114,190 | +€76,444 | +202.5% |
| Deferred charges and accrued income | 490/1 | €620 | €620 | = | 0.0% |
| Total equity and liabilities | 10/49 | €334,787 | €401,422 | +€66,634 | +19.9% |
| Equity | 10/15 | €329,546 | €315,790 | -€13,756 | -4.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €324,546 | €310,790 | -€13,756 | -4.2% |
| Distributable reserves | 133 | €324,546 | €310,790 | -€13,756 | -4.2% |
| Amounts payable | 17/49 | €5,241 | €85,632 | +€80,391 | +1533.7% |
| Amounts payable within one year | 42/48 | €5,241 | €85,632 | +€80,391 | +1533.7% |
| Trade debts | 44 | €660 | €632 | -€28 | -4.2% |
| Suppliers | 440/4 | €660 | €632 | -€28 | -4.2% |
| Taxes, remuneration and social security | 45 | €4,582 | - | -€4,582 | |
| Taxes | 450/3 | €4,582 | - | -€4,582 | |
| Other amounts payable | 47/48 | - | €85,000 | +€85,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,125 | €1,259 | +€133 | +11.9% |
| Other operating charges | 640/8 | €513 | €871 | +€357 | +69.6% |
| Gross operating margin | 9900 | €116,314 | €117,004 | +€690 | +0.6% |
| Operating profit (loss) | 9901 | €114,675 | €114,875 | +€199 | +0.2% |
| Financial income | 75/76B | €3,831 | €914 | -€2,916 | -76.1% |
| Recurring financial income | 75 | €3,831 | €914 | -€2,916 | -76.1% |
| Financial charges | 65/66B | €131 | €150 | +€19 | +14.4% |
| Recurring financial charges | 65 | €131 | €150 | +€19 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €118,375 | €115,639 | -€2,736 | -2.3% |
| Income taxes | 67/77 | €25,027 | €29,395 | +€4,368 | +17.5% |
| Profit (loss) for the period | 9904 | €93,348 | €86,244 | -€7,104 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €93,348 | €86,244 | -€7,104 | -7.6% |
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 11 October 2026 via checked.be.