FIKA CONSULT: 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 CONSULT
Largest movements
- Current investments +€29,582
up €29,582 (+20.2%), from €146,537 to €176,119
- Cash -€20,453
down €20,453 (-12.9%), from €158,154 to €137,701
mainly Contributions, distributions and other (-€40,486) and Current investments (-€29,582)
- Receivables within one year -€4,449
down €4,449 (-25.5%), from €17,428 to €12,979
of which Other amounts receivable: -€2,876
- Reserves +€16,862
up €16,862 (+5.7%), from €297,589 to €314,451
- Short-term financial debts -€16,066
no longer reported in 2025 (was €16,066)
- Gross operating margin -€7,923
down €7,923 (-9.7%), from €81,858 to €73,935
- Financial charges -€4,635
down €4,635, from €1,404 to -€3,231
- Financial income +€1,331
up €1,331 (+152.1%), from €875 to €2,206
- Taxes -€1,110
down €1,110 (-5.1%), from €21,799 to €20,689
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 | €325,577 | €329,225 | +€3,648 | +1.1% |
| Fixed assets | 21/28 | €3,459 | €2,378 | -€1,081 | -31.3% |
| Tangible fixed assets | 22/27 | €3,459 | €2,378 | -€1,081 | -31.3% |
| Plant, machinery and equipment | 23 | €1,787 | €1,562 | -€225 | -12.6% |
| Furniture and vehicles | 24 | €1,672 | €816 | -€856 | -51.2% |
| Current assets | 29/58 | €322,118 | €326,847 | +€4,729 | +1.5% |
| Amounts receivable within one year | 40/41 | €17,428 | €12,979 | -€4,449 | -25.5% |
| Trade receivables | 40 | €14,550 | €12,977 | -€1,573 | -10.8% |
| Other amounts receivable | 41 | €2,877 | €2 | -€2,876 | -99.9% |
| Current investments | 50/53 | €146,537 | €176,119 | +€29,582 | +20.2% |
| Cash at bank and in hand | 54/58 | €158,154 | €137,701 | -€20,453 | -12.9% |
| Deferred charges and accrued income | 490/1 | - | €48 | +€48 | |
| Total equity and liabilities | 10/49 | €325,577 | €329,225 | +€3,648 | +1.1% |
| Equity | 10/15 | €303,789 | €320,651 | +€16,862 | +5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €297,589 | €314,451 | +€16,862 | +5.7% |
| Distributable reserves | 133 | €297,589 | €314,451 | +€16,862 | +5.7% |
| Amounts payable | 17/49 | €21,788 | €8,574 | -€13,214 | -60.6% |
| Amounts payable within one year | 42/48 | €21,635 | €8,574 | -€13,061 | -60.4% |
| Financial debts | 43 | €16,066 | - | -€16,066 | |
| Credit institutions | 430/8 | €16,066 | - | -€16,066 | |
| Trade debts | 44 | €473 | €711 | +€238 | +50.5% |
| Suppliers | 440/4 | €473 | €711 | +€238 | +50.5% |
| Taxes, remuneration and social security | 45 | €5,097 | €7,863 | +€2,767 | +54.3% |
| Taxes | 450/3 | €5,097 | €4,998 | -€99 | -1.9% |
| Remuneration and social security | 454/9 | - | €2,865 | +€2,865 | |
| Accrued charges and deferred income | 492/3 | €153 | - | -€153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,672 | €1,081 | -€591 | -35.3% |
| Other operating charges | 640/8 | €689 | €255 | -€434 | -63.0% |
| Gross operating margin | 9900 | €81,858 | €73,935 | -€7,923 | -9.7% |
| Operating profit (loss) | 9901 | €79,498 | €72,599 | -€6,899 | -8.7% |
| Financial income | 75/76B | €875 | €2,206 | +€1,331 | +152.1% |
| Recurring financial income | 75 | €875 | €2,206 | +€1,331 | +152.1% |
| Financial charges | 65/66B | €1,404 | -€3,231 | -€4,635 | |
| Recurring financial charges | 65 | €1,404 | -€3,231 | -€4,635 | |
| Profit (loss) for the period before taxes | 9903 | €78,969 | €78,036 | -€933 | -1.2% |
| Income taxes | 67/77 | €21,799 | €20,689 | -€1,110 | -5.1% |
| Profit (loss) for the period | 9904 | €57,169 | €57,347 | +€178 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,169 | €57,347 | +€178 | +0.3% |
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 6 October 2026 via checked.be.