FIGESTIM: 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.
FIGESTIM
Largest movements
- Tangible fixed assets +€248,590
up €248,590 (+121.1%), from €205,250 to €453,840
of which Land and buildings: +€255,840
- Receivables within one year +€16,338
up €16,338 (+2469.0%), from €662 to €17,000
of which Trade receivables: +€12,000
- Debts after one year +€278,289
new in 2025: €278,289
- Revaluation surpluses -€86,490
down €86,490 (-46.3%), from €186,845 to €100,355
- Trade debts +€49,556
up €49,556 (+1651.9%), from €3,000 to €52,556
- Profit (loss) carried forward +€14,625
up €14,625 (+861.2%), from €1,698 to €16,323
- Tax, wage and social debts +€6,883
up €6,883 (+751.6%), from €916 to €7,799
- Gross operating margin +€10,118
up €10,118 (+62.7%), from €16,150 to €26,268
- Taxes -€3,926
down €3,926, from €3,916 to -€10
- Financial charges +€3,713
up €3,713 (+2533.1%), from €147 to €3,860
- Other operating charges +€949
up €949 (+64.9%), from €1,462 to €2,411
- Depreciation -€617
down €617 (-10.3%), from €6,000 to €5,383
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 | €207,459 | €472,013 | +€264,554 | +127.5% |
| Fixed assets | 21/28 | €205,250 | €453,840 | +€248,590 | +121.1% |
| Tangible fixed assets | 22/27 | €205,250 | €453,840 | +€248,590 | +121.1% |
| Land and buildings | 22 | €198,000 | €453,840 | +€255,840 | +129.2% |
| Assets under construction and advance payments | 27 | €7,250 | - | -€7,250 | |
| Current assets | 29/58 | €2,209 | €18,173 | +€15,964 | +722.8% |
| Amounts receivable within one year | 40/41 | €662 | €17,000 | +€16,338 | +2469.0% |
| Trade receivables | 40 | - | €12,000 | +€12,000 | |
| Other amounts receivable | 41 | €662 | €5,000 | +€4,338 | +655.6% |
| Cash at bank and in hand | 54/58 | €829 | €292 | -€537 | -64.8% |
| Deferred charges and accrued income | 490/1 | €718 | €881 | +€163 | +22.7% |
| Total equity and liabilities | 10/49 | €207,459 | €472,013 | +€264,554 | +127.5% |
| Equity | 10/15 | €198,543 | €130,969 | -€67,574 | -34.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Revaluation surpluses | 12 | €186,845 | €100,355 | -€86,490 | -46.3% |
| Reserves | 13 | - | €4,290 | +€4,290 | |
| Distributable reserves | 133 | - | €4,290 | +€4,290 | |
| Profit (loss) carried forward | 14 | €1,698 | €16,323 | +€14,625 | +861.2% |
| Amounts payable | 17/49 | €8,916 | €341,044 | +€332,128 | +3725.2% |
| Amounts payable after more than one year | 17 | - | €278,289 | +€278,289 | |
| Financial debts | 170/4 | - | €278,289 | +€278,289 | |
| Amounts payable within one year | 42/48 | €8,916 | €62,755 | +€53,839 | +603.9% |
| Trade debts | 44 | €3,000 | €52,556 | +€49,556 | +1651.9% |
| Suppliers | 440/4 | €3,000 | €52,556 | +€49,556 | +1651.9% |
| Taxes, remuneration and social security | 45 | €916 | €7,799 | +€6,883 | +751.6% |
| Taxes | 450/3 | €916 | €7,799 | +€6,883 | +751.6% |
| Other amounts payable | 47/48 | €5,000 | €2,400 | -€2,600 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €5,383 | -€617 | -10.3% |
| Other operating charges | 640/8 | €1,462 | €2,411 | +€949 | +64.9% |
| Gross operating margin | 9900 | €16,150 | €26,268 | +€10,118 | +62.7% |
| Operating profit (loss) | 9901 | €8,688 | €18,475 | +€9,787 | +112.6% |
| Financial charges | 65/66B | €147 | €3,860 | +€3,713 | +2533.1% |
| Recurring financial charges | 65 | €147 | €3,860 | +€3,713 | +2533.1% |
| Profit (loss) for the period before taxes | 9903 | €8,541 | €14,615 | +€6,073 | +71.1% |
| Income taxes | 67/77 | €3,916 | -€10 | -€3,926 | |
| Profit (loss) for the period | 9904 | €4,626 | €14,625 | +€10,000 | +216.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,626 | €14,625 | +€10,000 | +216.2% |
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 5 October 2026 via checked.be.