FIKA CONCEPT STORE: 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 CONCEPT STORE
Largest movements
- Stocks and contracts +€19,298
up €19,298 (+44.6%), from €43,304 to €62,602
- Tangible fixed assets -€9,889
down €9,889 (-22.7%), from €43,477 to €33,588
of which Leasing and similar rights: -€7,914
- Cash +€6,182
up €6,182 (+11.5%), from €53,538 to €59,720
mainly Net result for the year (+€21,604) and Depreciation (+€12,089)
- Intangible fixed assets -€2,200
down €2,200 (-18.0%), from €12,228 to €10,028
- Reserves +€14,735
new in 2025: €14,735
- Debts after one year -€9,756
down €9,756 (-37.0%), from €26,338 to €16,582
- Profit (loss) carried forward +€6,869
up €6,869 (+22.0%), from €31,294 to €38,164
- Tax, wage and social debts +€4,063
up €4,063 (+19.1%), from €21,265 to €25,328
of which Taxes: +€4,063
- Other debts -€3,664
down €3,664 (-5.9%), from €62,254 to €58,590
- Gross operating margin -€12,909
down €12,909 (-21.3%), from €60,601 to €47,692
- Taxes -€6,549
down €6,549 (-59.4%), from €11,029 to €4,479
- Write-downs -€5,015
no longer reported in 2025 (was €5,015)
- Financial charges +€4,390
up €4,390 (+162%), from €2,713 to €7,104
- Depreciation +€4,004
up €4,004 (+49.5%), from €8,085 to €12,089
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 | €154,196 | €169,324 | +€15,127 | +9.8% |
| Fixed assets | 21/28 | €55,706 | €43,616 | -€12,089 | -21.7% |
| Intangible fixed assets | 21 | €12,228 | €10,028 | -€2,200 | -18.0% |
| Tangible fixed assets | 22/27 | €43,477 | €33,588 | -€9,889 | -22.7% |
| Plant, machinery and equipment | 23 | €2,789 | €2,274 | -€516 | -18.5% |
| Furniture and vehicles | 24 | €4,162 | €2,703 | -€1,460 | -35.1% |
| Leasing and similar rights | 25 | €36,526 | €28,612 | -€7,914 | -21.7% |
| Current assets | 29/58 | €98,491 | €125,707 | +€27,216 | +27.6% |
| Stocks and contracts in progress | 3 | €43,304 | €62,602 | +€19,298 | +44.6% |
| Stocks | 30/36 | €43,304 | €62,602 | +€19,298 | +44.6% |
| Amounts receivable within one year | 40/41 | €503 | €614 | +€110 | +21.9% |
| Trade receivables | 40 | €342 | €612 | +€270 | +79.0% |
| Other amounts receivable | 41 | €161 | €2 | -€160 | -98.9% |
| Cash at bank and in hand | 54/58 | €53,538 | €59,720 | +€6,182 | +11.5% |
| Deferred charges and accrued income | 490/1 | €1,145 | €2,772 | +€1,626 | +142% |
| Total equity and liabilities | 10/49 | €154,196 | €169,324 | +€15,127 | +9.8% |
| Equity | 10/15 | €34,294 | €55,899 | +€21,604 | +63.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €14,735 | +€14,735 | |
| Tax-exempt reserves | 132 | - | €14,735 | +€14,735 | |
| Profit (loss) carried forward | 14 | €31,294 | €38,164 | +€6,869 | +22.0% |
| Amounts payable | 17/49 | €119,902 | €113,425 | -€6,477 | -5.4% |
| Amounts payable after more than one year | 17 | €26,338 | €16,582 | -€9,756 | -37.0% |
| Financial debts | 170/4 | €26,338 | €16,582 | -€9,756 | -37.0% |
| Amounts payable within one year | 42/48 | €93,564 | €96,843 | +€3,279 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €9,410 | €9,756 | +€346 | +3.7% |
| Trade debts | 44 | €636 | €3,169 | +€2,534 | +399% |
| Suppliers | 440/4 | €636 | €3,169 | +€2,534 | +399% |
| Taxes, remuneration and social security | 45 | €21,265 | €25,328 | +€4,063 | +19.1% |
| Taxes | 450/3 | €21,265 | €25,328 | +€4,063 | +19.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €62,254 | €58,590 | -€3,664 | -5.9% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,085 | €12,089 | +€4,004 | +49.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,015 | - | -€5,015 | |
| Other operating charges | 640/8 | €2,486 | €2,416 | -€70 | -2.8% |
| Gross operating margin | 9900 | €60,601 | €47,692 | -€12,909 | -21.3% |
| Operating profit (loss) | 9901 | €45,015 | €33,187 | -€11,829 | -26.3% |
| Financial income | 75/76B | €21 | €1 | -€20 | -97.1% |
| Recurring financial income | 75 | €21 | €1 | -€20 | -97.1% |
| Financial charges | 65/66B | €2,713 | €7,104 | +€4,390 | +162% |
| Recurring financial charges | 65 | €2,713 | €7,104 | +€4,390 | +162% |
| Profit (loss) for the period before taxes | 9903 | €42,323 | €26,084 | -€16,239 | -38.4% |
| Income taxes | 67/77 | €11,029 | €4,479 | -€6,549 | -59.4% |
| Profit (loss) for the period | 9904 | €31,294 | €21,604 | -€9,690 | -31.0% |
| Transfer to tax-exempt reserves | 689 | - | €14,735 | +€14,735 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,294 | €6,869 | -€24,425 | -78.0% |
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 19 October 2026 via checked.be.