FIGU: 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.
FIGU
Largest movements
- Intangible fixed assets -€19,667
down €19,667 (-16.7%), from €118,000 to €98,333
- Tangible fixed assets -€10,544
down €10,544 (-19.5%), from €54,120 to €43,575
of which Land and buildings: -€5,918
- Other debts +€56,384
up €56,384 (+82.6%), from €68,290 to €124,674
- Reserves -€47,140
down €47,140 (-63.8%), from €73,844 to €26,704
- Debts after one year -€31,809
down €31,809 (-9.8%), from €323,510 to €291,700
of which Other amounts payable: -€23,385
- Short-term financial debts +€15,234
up €15,234 (+879.2%), from €1,733 to €16,967
- Tax, wage and social debts -€12,329
down €12,329 (-29.8%), from €41,408 to €29,079
of which Taxes: -€10,437
- Staff costs +€12,437
up €12,437 (+20.4%), from €60,961 to €73,398
- Gross operating margin -€7,106
down €7,106 (-6.1%), from €116,819 to €109,714
- Financial income +€3,761
up €3,761 (+169.8%), from €2,215 to €5,976
- Financial charges -€1,770
down €1,770 (-24.7%), from €7,164 to €5,394
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 | €599,784 | €579,161 | -€20,622 | -3.4% |
| Fixed assets | 21/28 | €172,530 | €142,319 | -€30,211 | -17.5% |
| Intangible fixed assets | 21 | €118,000 | €98,333 | -€19,667 | -16.7% |
| Tangible fixed assets | 22/27 | €54,120 | €43,575 | -€10,544 | -19.5% |
| Land and buildings | 22 | €42,486 | €36,568 | -€5,918 | -13.9% |
| Furniture and vehicles | 24 | €11,634 | €7,007 | -€4,627 | -39.8% |
| Financial fixed assets | 28 | €410 | €410 | = | 0.0% |
| Current assets | 29/58 | €427,254 | €436,842 | +€9,589 | +2.2% |
| Stocks and contracts in progress | 3 | €411,527 | €417,077 | +€5,550 | +1.3% |
| Stocks | 30/36 | €411,527 | €417,077 | +€5,550 | +1.3% |
| Amounts receivable within one year | 40/41 | €693 | €2,777 | +€2,084 | +300.8% |
| Trade receivables | 40 | €693 | €2,777 | +€2,084 | +300.8% |
| Current investments | 50/53 | €7 | €13 | +€6 | +92.8% |
| Cash at bank and in hand | 54/58 | €1,662 | €6,008 | +€4,346 | +261.5% |
| Deferred charges and accrued income | 490/1 | €13,366 | €10,968 | -€2,398 | -17.9% |
| Total equity and liabilities | 10/49 | €599,784 | €579,161 | -€20,622 | -3.4% |
| Equity | 10/15 | €121,294 | €69,685 | -€51,610 | -42.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,844 | €26,704 | -€47,140 | -63.8% |
| Distributable reserves | 133 | €73,844 | €26,704 | -€47,140 | -63.8% |
| Profit (loss) carried forward | 14 | €28,850 | €24,381 | -€4,470 | -15.5% |
| Amounts payable | 17/49 | €478,489 | €509,476 | +€30,987 | +6.5% |
| Amounts payable after more than one year | 17 | €323,510 | €291,700 | -€31,809 | -9.8% |
| Financial debts | 170/4 | €50,586 | €42,162 | -€8,425 | -16.7% |
| Other amounts payable | 178/9 | €272,923 | €249,539 | -€23,385 | -8.6% |
| Amounts payable within one year | 42/48 | €154,375 | €217,131 | +€62,756 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €31,605 | €31,809 | +€204 | +0.6% |
| Financial debts | 43 | €1,733 | €16,967 | +€15,234 | +879.2% |
| Credit institutions | 430/8 | €1,733 | €16,967 | +€15,234 | +879.2% |
| Trade debts | 44 | €11,338 | €14,602 | +€3,263 | +28.8% |
| Suppliers | 440/4 | €11,338 | €14,602 | +€3,263 | +28.8% |
| Taxes, remuneration and social security | 45 | €41,408 | €29,079 | -€12,329 | -29.8% |
| Taxes | 450/3 | €24,380 | €13,944 | -€10,437 | -42.8% |
| Remuneration and social security | 454/9 | €17,028 | €15,135 | -€1,892 | -11.1% |
| Other amounts payable | 47/48 | €68,290 | €124,674 | +€56,384 | +82.6% |
| Accrued charges and deferred income | 492/3 | €605 | €645 | +€40 | +6.6% |
| Remuneration, social security and pensions | 62 | €60,961 | €73,398 | +€12,437 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,169 | €35,761 | -€407 | -1.1% |
| Other operating charges | 640/8 | €5,858 | €5,606 | -€252 | -4.3% |
| Gross operating margin | 9900 | €116,819 | €109,714 | -€7,106 | -6.1% |
| Operating profit (loss) | 9901 | €13,832 | -€5,051 | -€18,883 | |
| Financial income | 75/76B | €2,215 | €5,976 | +€3,761 | +169.8% |
| Recurring financial income | 75 | €2,215 | €5,976 | +€3,761 | +169.8% |
| Financial charges | 65/66B | €7,164 | €5,394 | -€1,770 | -24.7% |
| Recurring financial charges | 65 | €7,164 | €5,394 | -€1,770 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €8,882 | -€4,470 | -€13,353 | |
| Income taxes | 67/77 | €892 | -€1 | -€893 | |
| Profit (loss) for the period | 9904 | €7,991 | -€4,470 | -€12,460 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,991 | -€4,470 | -€12,460 |
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 4 October 2026 via checked.be.