FIGEM SA: what changed
Two fiscal 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.
FIGEM SA
Largest movements
- Current investments -€797,245
no longer reported in 2025 (was €797,245)
- Cash +€373,255
new in 2025: €373,255
mainly Current investments (+€797,245) and Net result for the year (+€347,124)
- Tangible fixed assets +€29,000
up €29,000 (+5.8%), from €501,849 to €530,849
of which Plant, machinery and equipment: +€30,180
- Receivables within one year -€16,479
down €16,479 (-10.9%), from €151,481 to €135,003
of which Trade receivables: -€45,123
- Other debts -€390,615
down €390,615 (-55.8%), from €700,443 to €309,828
- Tax, wage and social debts -€117,259
down €117,259 (-62.9%), from €186,469 to €69,210
- Profit (loss) carried forward +€97,124
up €97,124 (+39.2%), from €247,691 to €344,815
- Gross operating margin -€46,772
down €46,772 (-7.2%), from €650,507 to €603,735
- Other operating charges -€25,172
down €25,172 (-13.9%), from €180,519 to €155,347
- Taxes -€10,117
down €10,117 (-8.0%), from €125,825 to €115,708
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 | €1,451,782 | €1,039,791 | -€411,991 | -28.4% |
| Fixed assets | 21/28 | €502,449 | €531,249 | +€28,800 | +5.7% |
| Intangible fixed assets | 21 | €600 | €400 | -€200 | -33.3% |
| Tangible fixed assets | 22/27 | €501,849 | €530,849 | +€29,000 | +5.8% |
| Land and buildings | 22 | €496,516 | €495,336 | -€1,180 | -0.2% |
| Plant, machinery and equipment | 23 | €5,333 | €35,513 | +€30,180 | +565.9% |
| Current assets | 29/58 | €949,332 | €508,542 | -€440,791 | -46.4% |
| Amounts receivable within one year | 40/41 | €151,481 | €135,003 | -€16,479 | -10.9% |
| Trade receivables | 40 | €135,095 | €89,972 | -€45,123 | -33.4% |
| Other amounts receivable | 41 | €16,386 | €45,031 | +€28,644 | +174.8% |
| Current investments | 50/53 | €797,245 | - | -€797,245 | |
| Cash at bank and in hand | 54/58 | - | €373,255 | +€373,255 | |
| Deferred charges and accrued income | 490/1 | €606 | €284 | -€322 | -53.1% |
| Total equity and liabilities | 10/49 | €1,451,782 | €1,039,791 | -€411,991 | -28.4% |
| Equity | 10/15 | €491,484 | €588,608 | +€97,124 | +19.8% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €144,636 | €144,636 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €134,720 | €134,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €247,691 | €344,815 | +€97,124 | +39.2% |
| Amounts payable | 17/49 | €960,297 | €451,182 | -€509,115 | -53.0% |
| Amounts payable within one year | 42/48 | €960,056 | €450,936 | -€509,120 | -53.0% |
| Trade debts | 44 | €73,144 | €71,898 | -€1,245 | -1.7% |
| Suppliers | 440/4 | €73,144 | €71,898 | -€1,245 | -1.7% |
| Taxes, remuneration and social security | 45 | €186,469 | €69,210 | -€117,259 | -62.9% |
| Taxes | 450/3 | €186,469 | €69,210 | -€117,259 | -62.9% |
| Other amounts payable | 47/48 | €700,443 | €309,828 | -€390,615 | -55.8% |
| Accrued charges and deferred income | 492/3 | €241 | €247 | +€5 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,380 | €5,948 | +€2,568 | +76.0% |
| Other operating charges | 640/8 | €180,519 | €155,347 | -€25,172 | -13.9% |
| Gross operating margin | 9900 | €650,507 | €603,735 | -€46,772 | -7.2% |
| Operating profit (loss) | 9901 | €466,608 | €442,441 | -€24,168 | -5.2% |
| Financial income | 75/76B | €17,796 | €20,923 | +€3,127 | +17.6% |
| Recurring financial income | 75 | €17,796 | €20,923 | +€3,127 | +17.6% |
| Financial charges | 65/66B | €642 | €532 | -€111 | -17.3% |
| Recurring financial charges | 65 | €642 | €532 | -€111 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €483,762 | €462,832 | -€20,930 | -4.3% |
| Income taxes | 67/77 | €125,825 | €115,708 | -€10,117 | -8.0% |
| Profit (loss) for the period | 9904 | €357,937 | €347,124 | -€10,813 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €357,937 | €347,124 | -€10,813 | -3.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.