FIGMENT ICT: 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.
FIGMENT ICT
Largest movements
- Cash +€34,166
up €34,166 (+120.1%), from €28,441 to €62,607
mainly Net result for the year (+€25,261) and Investment in fixed assets (net) (+€11,205)
- Tangible fixed assets -€12,254
down €12,254 (-98.4%), from €12,450 to €196
- Receivables within one year -€6,506
down €6,506 (-22.2%), from €29,254 to €22,749
of which Trade receivables: -€12,234
- Deferred charges and accrued income -€916
down €916 (-61.9%), from €1,478 to €563
- Profit (loss) carried forward +€10,261
up €10,261 (+42.1%), from €24,379 to €34,640
- Other debts +€8,002
up €8,002 (+114.3%), from €6,998 to €15,000
- Trade debts -€6,337
down €6,337 (-71.6%), from €8,853 to €2,516
- Tax, wage and social debts +€2,565
up €2,565 (+19.5%), from €13,155 to €15,720
of which Remuneration and social security: +€2,953
- Gross operating margin +€5,609
up €5,609 (+6.2%), from €91,162 to €96,771
- Other operating charges -€4,214
down €4,214 (-53.9%), from €7,823 to €3,609
- Taxes +€3,582
up €3,582 (+40.7%), from €8,791 to €12,373
- Depreciation -€2,720
down €2,720 (-72.2%), from €3,769 to €1,049
- Financial charges -€1,654
down €1,654 (-64.4%), from €2,569 to €915
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 | €71,986 | €86,477 | +€14,490 | +20.1% |
| Fixed assets | 21/28 | €12,813 | €559 | -€12,254 | -95.6% |
| Tangible fixed assets | 22/27 | €12,450 | €196 | -€12,254 | -98.4% |
| Furniture and vehicles | 24 | €12,450 | €196 | -€12,254 | -98.4% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €59,173 | €85,918 | +€26,745 | +45.2% |
| Amounts receivable within one year | 40/41 | €29,254 | €22,749 | -€6,506 | -22.2% |
| Trade receivables | 40 | €26,897 | €14,663 | -€12,234 | -45.5% |
| Other amounts receivable | 41 | €2,358 | €8,086 | +€5,728 | +242.9% |
| Cash at bank and in hand | 54/58 | €28,441 | €62,607 | +€34,166 | +120.1% |
| Deferred charges and accrued income | 490/1 | €1,478 | €563 | -€916 | -61.9% |
| Total equity and liabilities | 10/49 | €71,986 | €86,477 | +€14,490 | +20.1% |
| Equity | 10/15 | €42,979 | €53,240 | +€10,261 | +23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,379 | €34,640 | +€10,261 | +42.1% |
| Amounts payable | 17/49 | €29,007 | €33,236 | +€4,229 | +14.6% |
| Amounts payable within one year | 42/48 | €29,007 | €33,236 | +€4,229 | +14.6% |
| Trade debts | 44 | €8,853 | €2,516 | -€6,337 | -71.6% |
| Suppliers | 440/4 | €8,853 | €2,516 | -€6,337 | -71.6% |
| Taxes, remuneration and social security | 45 | €13,155 | €15,720 | +€2,565 | +19.5% |
| Taxes | 450/3 | €8,655 | €8,267 | -€388 | -4.5% |
| Remuneration and social security | 454/9 | €4,500 | €7,453 | +€2,953 | +65.6% |
| Other amounts payable | 47/48 | €6,998 | €15,000 | +€8,002 | +114.3% |
| Remuneration, social security and pensions | 62 | €55,235 | €54,338 | -€898 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,769 | €1,049 | -€2,720 | -72.2% |
| Other operating charges | 640/8 | €7,823 | €3,609 | -€4,214 | -53.9% |
| Gross operating margin | 9900 | €91,162 | €96,771 | +€5,609 | +6.2% |
| Operating profit (loss) | 9901 | €24,334 | €37,775 | +€13,440 | +55.2% |
| Financial income | 75/76B | €242 | €774 | +€532 | +219.8% |
| Recurring financial income | 75 | €242 | €774 | +€532 | +219.8% |
| Financial charges | 65/66B | €2,569 | €915 | -€1,654 | -64.4% |
| Recurring financial charges | 65 | €2,569 | €915 | -€1,654 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | €22,008 | €37,634 | +€15,626 | +71.0% |
| Income taxes | 67/77 | €8,791 | €12,373 | +€3,582 | +40.7% |
| Profit (loss) for the period | 9904 | €13,217 | €25,261 | +€12,044 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,217 | €25,261 | +€12,044 | +91.1% |
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 11 October 2026 via checked.be.