FIGRA: 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.
FIGRA
Largest movements
- Tangible fixed assets -€1,810
down €1,810 (-27.3%), from €6,637 to €4,827
- Cash +€1,545
up €1,545 (+32.8%), from €4,709 to €6,254
mainly Depreciation (+€1,810) and Net result for the year (+€861)
- Receivables within one year +€387
up €387 (+1.6%), from €24,748 to €25,135
of which Trade receivables: +€1,766
- Tax, wage and social debts -€1,523
down €1,523 (-9.8%), from €15,515 to €13,992
of which Remuneration and social security: -€5,000
- Profit (loss) carried forward +€861
up €861 (+4.2%), from €20,484 to €21,345
- Trade debts +€784
up €784 (+825.3%), from €95 to €879
- Gross operating margin +€2,737
up €2,737 (+82.7%), from €3,308 to €6,045
- Taxes -€1,159
down €1,159 (-73.7%), from €1,573 to €414
- Other operating charges +€840
up €840 (+159.1%), from €528 to €1,368
- Staff costs -€501
down €501 (-30.4%), from €1,649 to €1,148
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 | €36,094 | €36,216 | +€122 | +0.3% |
| Fixed assets | 21/28 | €6,637 | €4,827 | -€1,810 | -27.3% |
| Tangible fixed assets | 22/27 | €6,637 | €4,827 | -€1,810 | -27.3% |
| Furniture and vehicles | 24 | €6,637 | €4,827 | -€1,810 | -27.3% |
| Current assets | 29/58 | €29,457 | €31,389 | +€1,932 | +6.6% |
| Amounts receivable within one year | 40/41 | €24,748 | €25,135 | +€387 | +1.6% |
| Trade receivables | 40 | €2,711 | €4,477 | +€1,766 | +65.1% |
| Other amounts receivable | 41 | €22,037 | €20,658 | -€1,379 | -6.3% |
| Cash at bank and in hand | 54/58 | €4,709 | €6,254 | +€1,545 | +32.8% |
| Total equity and liabilities | 10/49 | €36,094 | €36,216 | +€122 | +0.3% |
| Equity | 10/15 | €20,484 | €21,345 | +€861 | +4.2% |
| Profit (loss) carried forward | 14 | €20,484 | €21,345 | +€861 | +4.2% |
| Amounts payable | 17/49 | €15,610 | €14,871 | -€739 | -4.7% |
| Amounts payable within one year | 42/48 | €15,610 | €14,871 | -€739 | -4.7% |
| Trade debts | 44 | €95 | €879 | +€784 | +825.3% |
| Suppliers | 440/4 | €95 | €879 | +€784 | +825.3% |
| Taxes, remuneration and social security | 45 | €15,515 | €13,992 | -€1,523 | -9.8% |
| Taxes | 450/3 | €515 | €3,992 | +€3,477 | +675.1% |
| Remuneration and social security | 454/9 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Remuneration, social security and pensions | 62 | €1,649 | €1,148 | -€501 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,810 | €1,810 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €1,368 | +€840 | +159.1% |
| Non-recurring operating charges | 66A | €154 | €381 | +€227 | +147.4% |
| Gross operating margin | 9900 | €3,308 | €6,045 | +€2,737 | +82.7% |
| Operating profit (loss) | 9901 | -€833 | €1,338 | +€2,171 | |
| Financial charges | 65/66B | €40 | €63 | +€23 | +57.5% |
| Recurring financial charges | 65 | €40 | €63 | +€23 | +57.5% |
| Profit (loss) for the period before taxes | 9903 | -€873 | €1,275 | +€2,148 | |
| Income taxes | 67/77 | €1,573 | €414 | -€1,159 | -73.7% |
| Profit (loss) for the period | 9904 | -€2,446 | €861 | +€3,307 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,446 | €861 | +€3,307 |
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 8 October 2026 via checked.be.