FIKA: 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.
FIKA
Largest movements
- Cash -€34,130
down €34,130 (-30.7%), from €111,061 to €76,931
mainly Other debts (-€41,947) and Current investments (-€25,814)
- Other debts -€41,947
down €41,947 (-69.5%), from €60,384 to €18,436
- Reserves +€29,000
up €29,000 (+1.1%), from €2.6m to €2.6m
of which Distributable reserves: +€29,000
- Financial income +€12,681
up €12,681 (+10.8%), from €117,333 to €130,014
- Financial charges +€8,919
up €8,919 (+15.3%), from €58,211 to €67,130
- Gross operating margin +€3,652
up €3,652 (+42.5%), from -€8,590 to -€4,939
- Taxes -€1,393
down €1,393 (-9.0%), from €15,531 to €14,138
- Other operating charges -€1,134
down €1,134 (-9.3%), from €12,153 to €11,019
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 | €2,723,902 | €2,710,028 | -€13,874 | -0.5% |
| Fixed assets | 21/28 | €210,114 | €207,304 | -€2,810 | -1.3% |
| Tangible fixed assets | 22/27 | €210,114 | €207,304 | -€2,810 | -1.3% |
| Land and buildings | 22 | €206,178 | €203,931 | -€2,248 | -1.1% |
| Plant, machinery and equipment | 23 | €3,936 | €3,374 | -€562 | -14.3% |
| Current assets | 29/58 | €2,513,788 | €2,502,724 | -€11,064 | -0.4% |
| Amounts receivable within one year | 40/41 | €2,969 | €359 | -€2,610 | -87.9% |
| Other amounts receivable | 41 | €2,969 | €359 | -€2,610 | -87.9% |
| Current investments | 50/53 | €2,387,323 | €2,413,138 | +€25,814 | +1.1% |
| Cash at bank and in hand | 54/58 | €111,061 | €76,931 | -€34,130 | -30.7% |
| Deferred charges and accrued income | 490/1 | €12,435 | €12,296 | -€139 | -1.1% |
| Total equity and liabilities | 10/49 | €2,723,902 | €2,710,028 | -€13,874 | -0.5% |
| Equity | 10/15 | €2,659,025 | €2,689,003 | +€29,978 | +1.1% |
| Contributions | 10/11 | €102,898 | €102,898 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,898 | €2,898 | = | 0.0% |
| Share premium | 1100/10 | €2,898 | €2,898 | = | 0.0% |
| Reserves | 13 | €2,555,240 | €2,584,240 | +€29,000 | +1.1% |
| Non-distributable reserves | 130/1 | €28,161 | €28,161 | = | 0.0% |
| Legal reserve | 130 | €28,161 | €28,161 | = | 0.0% |
| Distributable reserves | 133 | €2,527,079 | €2,556,079 | +€29,000 | +1.1% |
| Profit (loss) carried forward | 14 | €888 | €1,866 | +€978 | +110% |
| Amounts payable | 17/49 | €64,877 | €21,025 | -€43,852 | -67.6% |
| Amounts payable within one year | 42/48 | €64,877 | €21,025 | -€43,852 | -67.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,493 | €2,588 | -€1,905 | -42.4% |
| Suppliers | 440/4 | €4,493 | €2,588 | -€1,905 | -42.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €60,384 | €18,436 | -€41,947 | -69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,649 | €2,810 | -€839 | -23.0% |
| Other operating charges | 640/8 | €12,153 | €11,019 | -€1,134 | -9.3% |
| Gross operating margin | 9900 | -€8,590 | -€4,939 | +€3,652 | +42.5% |
| Operating profit (loss) | 9901 | -€24,392 | -€18,767 | +€5,625 | +23.1% |
| Financial income | 75/76B | €117,333 | €130,014 | +€12,681 | +10.8% |
| Recurring financial income | 75 | €117,333 | €130,014 | +€12,681 | +10.8% |
| Financial charges | 65/66B | €58,211 | €67,130 | +€8,919 | +15.3% |
| Recurring financial charges | 65 | €58,211 | €67,130 | +€8,919 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €34,730 | €44,117 | +€9,386 | +27.0% |
| Income taxes | 67/77 | €15,531 | €14,138 | -€1,393 | -9.0% |
| Profit (loss) for the period | 9904 | €19,199 | €29,978 | +€10,779 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,199 | €29,978 | +€10,779 | +56.1% |
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 27 October 2026 via checked.be.