FIKA LAB: 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 LAB
Largest movements
- Tangible fixed assets -€13,666
down €13,666 (-15.1%), from €90,323 to €76,658
of which Land and buildings: -€7,850
- Cash +€4,237
up €4,237 (+276.3%), from €1,534 to €5,771
mainly Depreciation (+€14,866) and Net result for the year (+€8,335)
- Stocks and contracts -€1,069
down €1,069 (-43.0%), from €2,485 to €1,416
- Debts after one year -€17,997
down €17,997 (-15.5%), from €115,877 to €97,881
of which Trade debts: -€9,985
- Profit (loss) carried forward +€8,335
up €8,335 (+18.2%), from -€45,810 to -€37,475
- Trade debts -€2,269
no longer reported in 2025 (was €2,269)
- Other debts -€2,249
down €2,249 (-52.2%), from €4,309 to €2,060
- Tax, wage and social debts +€1,728
up €1,728 (+49.8%), from €3,472 to €5,200
- Gross operating margin +€19,044
up €19,044 (+233.3%), from €8,162 to €27,206
- Financial charges -€2,084
down €2,084 (-38.2%), from €5,463 to €3,378
- Other operating charges +€767
new in 2025: €767
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 | €97,871 | €86,273 | -€11,598 | -11.9% |
| Fixed assets | 21/28 | €90,470 | €77,353 | -€13,118 | -14.5% |
| Intangible fixed assets | 21 | €147 | €195 | +€48 | +32.6% |
| Tangible fixed assets | 22/27 | €90,323 | €76,658 | -€13,666 | -15.1% |
| Land and buildings | 22 | €69,985 | €62,135 | -€7,850 | -11.2% |
| Plant, machinery and equipment | 23 | €10,356 | €7,364 | -€2,992 | -28.9% |
| Furniture and vehicles | 24 | €9,983 | €7,159 | -€2,824 | -28.3% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €7,400 | €8,920 | +€1,520 | +20.5% |
| Stocks and contracts in progress | 3 | €2,485 | €1,416 | -€1,069 | -43.0% |
| Stocks | 30/36 | €2,485 | €1,416 | -€1,069 | -43.0% |
| Amounts receivable within one year | 40/41 | €2,654 | €1,733 | -€920 | -34.7% |
| Trade receivables | 40 | €2,604 | €1,733 | -€871 | -33.4% |
| Other amounts receivable | 41 | €50 | - | -€50 | |
| Cash at bank and in hand | 54/58 | €1,534 | €5,771 | +€4,237 | +276.3% |
| Deferred charges and accrued income | 490/1 | €728 | - | -€728 | |
| Total equity and liabilities | 10/49 | €97,871 | €86,273 | -€11,598 | -11.9% |
| Equity | 10/15 | -€45,710 | -€37,375 | +€8,335 | +18.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,810 | -€37,475 | +€8,335 | +18.2% |
| Amounts payable | 17/49 | €143,581 | €123,648 | -€19,933 | -13.9% |
| Amounts payable after more than one year | 17 | €115,877 | €97,881 | -€17,997 | -15.5% |
| Financial debts | 170/4 | €84,709 | €76,697 | -€8,012 | -9.5% |
| Trade debts | 175 | €31,168 | €21,183 | -€9,985 | -32.0% |
| Amounts payable within one year | 42/48 | €27,703 | €25,767 | -€1,937 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €16,732 | €17,561 | +€829 | +5.0% |
| Trade debts | 44 | €2,269 | - | -€2,269 | |
| Suppliers | 440/4 | €2,269 | - | -€2,269 | |
| Advances received on contracts in progress | 46 | €922 | €946 | +€24 | +2.7% |
| Taxes, remuneration and social security | 45 | €3,472 | €5,200 | +€1,728 | +49.8% |
| Taxes | 450/3 | €3,472 | €5,200 | +€1,728 | +49.8% |
| Other amounts payable | 47/48 | €4,309 | €2,060 | -€2,249 | -52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,975 | €14,866 | -€109 | -0.7% |
| Other operating charges | 640/8 | - | €767 | +€767 | |
| Gross operating margin | 9900 | €8,162 | €27,206 | +€19,044 | +233.3% |
| Operating profit (loss) | 9901 | -€6,813 | €11,574 | +€18,386 | |
| Financial income | 75/76B | €0 | €140 | +€140 | +140200.0% |
| Recurring financial income | 75 | €0 | €140 | +€140 | +140200.0% |
| Financial charges | 65/66B | €5,463 | €3,378 | -€2,084 | -38.2% |
| Recurring financial charges | 65 | €5,463 | €3,378 | -€2,084 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,276 | €8,335 | +€20,611 | |
| Profit (loss) for the period | 9904 | -€12,276 | €8,335 | +€20,611 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,276 | €8,335 | +€20,611 |
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 5 October 2026 via checked.be.