FIGURA: 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.
FIGURA
Largest movements
- Deferred charges and accrued income -€7,930
down €7,930 (-81.4%), from €9,744 to €1,814
- Tangible fixed assets +€5,221
up €5,221 (+181%), from €2,888 to €8,109
of which Plant, machinery and equipment: +€5,721
- Receivables within one year +€3,521
up €3,521 (+1,356%), from €260 to €3,780
of which Trade receivables: +€3,482
- Tax, wage and social debts -€6,621
down €6,621 (-66.1%), from €10,024 to €3,403
- Other debts +€4,640
up €4,640 (+34.6%), from €13,415 to €18,056
- Trade debts +€3,585
up €3,585 (+21.8%), from €16,463 to €20,049
- Reserves +€2,645
up €2,645 (+1.5%), from €172,314 to €174,959
- Gross operating margin -€23,947
down €23,947 (-44.6%), from €53,688 to €29,741
- Taxes -€9,432
down €9,432 (-60.3%), from €15,639 to €6,206
- Financial income -€3,790
down €3,790 (-100.0%), from €3,791 to €0
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.
Derived cash bridge
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 | €226,095 | €228,257 | +€2,162 | +1.0% |
| Fixed assets | 21/28 | €2,888 | €8,109 | +€5,221 | +181% |
| Tangible fixed assets | 22/27 | €2,888 | €8,109 | +€5,221 | +181% |
| Land and buildings | 22 | €2,888 | €2,388 | -€500 | -17.3% |
| Plant, machinery and equipment | 23 | - | €5,721 | +€5,721 | |
| Current assets | 29/58 | €223,207 | €220,148 | -€3,060 | -1.4% |
| Stocks and contracts in progress | 3 | €66,604 | €67,986 | +€1,382 | +2.1% |
| Stocks | 30/36 | €66,604 | €67,986 | +€1,382 | +2.1% |
| Amounts receivable within one year | 40/41 | €260 | €3,780 | +€3,521 | +1,356% |
| Trade receivables | 40 | €251 | €3,733 | +€3,482 | +1,386% |
| Other amounts receivable | 41 | €8 | €47 | +€39 | +460% |
| Cash at bank and in hand | 54/58 | €146,600 | €146,567 | -€33 | 0.0% |
| Deferred charges and accrued income | 490/1 | €9,744 | €1,814 | -€7,930 | -81.4% |
| Total equity and liabilities | 10/49 | €226,095 | €228,257 | +€2,162 | +1.0% |
| Equity | 10/15 | €178,519 | €181,164 | +€2,645 | +1.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €172,314 | €174,959 | +€2,645 | +1.5% |
| Distributable reserves | 133 | €172,314 | €174,959 | +€2,645 | +1.5% |
| Amounts payable | 17/49 | €47,576 | €47,093 | -€483 | -1.0% |
| Amounts payable within one year | 42/48 | €41,931 | €42,853 | +€922 | +2.2% |
| Financial debts | 43 | €2,028 | €1,346 | -€683 | -33.7% |
| Credit institutions | 430/8 | €2,028 | €1,346 | -€683 | -33.7% |
| Trade debts | 44 | €16,463 | €20,049 | +€3,585 | +21.8% |
| Suppliers | 440/4 | €16,463 | €20,049 | +€3,585 | +21.8% |
| Taxes, remuneration and social security | 45 | €10,024 | €3,403 | -€6,621 | -66.1% |
| Taxes | 450/3 | €10,024 | €3,403 | -€6,621 | -66.1% |
| Other amounts payable | 47/48 | €13,415 | €18,056 | +€4,640 | +34.6% |
| Accrued charges and deferred income | 492/3 | €5,645 | €4,240 | -€1,405 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €1,031 | +€531 | +106% |
| Other operating charges | 640/8 | €1,607 | €1,666 | +€59 | +3.7% |
| Gross operating margin | 9900 | €53,688 | €29,741 | -€23,947 | -44.6% |
| Operating profit (loss) | 9901 | €51,581 | €27,044 | -€24,537 | -47.6% |
| Financial income | 75/76B | €3,791 | €0 | -€3,790 | -100.0% |
| Recurring financial income | 75 | €3,791 | €0 | -€3,790 | -100.0% |
| Financial charges | 65/66B | €5,373 | €5,592 | +€219 | +4.1% |
| Recurring financial charges | 65 | €5,373 | €5,592 | +€219 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €49,999 | €21,452 | -€28,547 | -57.1% |
| Income taxes | 67/77 | €15,639 | €6,206 | -€9,432 | -60.3% |
| Profit (loss) for the period | 9904 | €34,360 | €15,246 | -€19,115 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,360 | €15,246 | -€19,115 | -55.6% |
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 29 October 2026 via checked.be.