FIKA: 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.
FIKA
Largest movements
- Cash -€99,448
down €99,448 (-23.8%), from €418,028 to €318,580
mainly Contributions, distributions and other (-€59,000) and Net result for the year (-€29,459)
- Financial fixed assets +€22,656
up €22,656 (+218.0%), from €10,394 to €33,050
- Receivables within one year -€12,427
down €12,427 (-11.7%), from €106,149 to €93,722
- Reserves -€59,000
down €59,000 (-10.5%), from €562,270 to €503,270
- Profit (loss) carried forward -€29,459
down €29,459 (-93.6%), from -€31,466 to -€60,925
- Gross operating margin -€549,807
down €549,807, from €542,150 to -€7,657
- Taxes -€42,291
down €42,291 (-98.6%), from €42,873 to €582
- Staff costs +€18,442
new in 2021: €18,442
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €540,168 | €449,622 | -€90,546 | -16.8% |
| Fixed assets | 21/28 | €15,991 | €37,320 | +€21,329 | +133.4% |
| Tangible fixed assets | 22/27 | €5,597 | €4,270 | -€1,327 | -23.7% |
| Land and buildings | 22 | - | €3,412 | +€3,412 | |
| Plant, machinery and equipment | 23 | - | €595 | +€595 | |
| Furniture and vehicles | 24 | - | €263 | +€263 | |
| Financial fixed assets | 28 | €10,394 | €33,050 | +€22,656 | +218.0% |
| Current assets | 29/58 | €524,177 | €412,302 | -€111,875 | -21.3% |
| Amounts receivable within one year | 40/41 | €106,149 | €93,722 | -€12,427 | -11.7% |
| Trade receivables | 40 | - | €21,245 | +€21,245 | |
| Other amounts receivable | 41 | - | €72,477 | +€72,477 | |
| Cash at bank and in hand | 54/58 | €418,028 | €318,580 | -€99,448 | -23.8% |
| Total equity and liabilities | 10/49 | €540,168 | €449,622 | -€90,546 | -16.8% |
| Equity | 10/15 | €532,804 | €444,345 | -€88,459 | -16.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | - | €2,000 | +€2,000 | |
| Issued capital | 100 | - | €2,000 | +€2,000 | |
| Reserves | 13 | €562,270 | €503,270 | -€59,000 | -10.5% |
| Non-distributable reserves | 130/1 | - | €200 | +€200 | |
| Legal reserve | 130 | - | €200 | +€200 | |
| Distributable reserves | 133 | - | €503,070 | +€503,070 | |
| Profit (loss) carried forward | 14 | -€31,466 | -€60,925 | -€29,459 | -93.6% |
| Amounts payable | 17/49 | €7,364 | €5,277 | -€2,087 | -28.3% |
| Amounts payable within one year | 42/48 | €7,364 | €5,277 | -€2,087 | -28.3% |
| Trade debts | 44 | €2,001 | €5,277 | +€3,276 | +163.7% |
| Suppliers | 440/4 | - | €5,277 | +€5,277 | |
| Remuneration, social security and pensions | 62 | - | €18,442 | +€18,442 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,328 | €1,328 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €1,191 | +€1,191 | |
| Gross operating margin | 9900 | €542,150 | -€7,657 | -€549,807 | |
| Operating profit (loss) | 9901 | €136,845 | -€28,618 | -€165,463 | |
| Financial income | 75/76B | - | €454 | +€454 | |
| Recurring financial income | 75 | €78 | €454 | +€376 | +485.7% |
| Financial charges | 65/66B | - | €713 | +€713 | |
| Recurring financial charges | 65 | €960 | €713 | -€247 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €135,963 | -€28,877 | -€164,840 | |
| Income taxes | 67/77 | €42,873 | €582 | -€42,291 | -98.6% |
| Profit (loss) for the period | 9904 | €93,090 | -€29,459 | -€122,549 | |
| Profit (loss) for the period to be appropriated | 9905 | €93,090 | -€29,459 | -€122,549 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.