FIKA LOUNGE: 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 LOUNGE
Largest movements
- Tangible fixed assets -€20,437
down €20,437 (-100%), from €20,437 to €0
- Cash +€8,038
up €8,038 (+618%), from €1,301 to €9,339
mainly Investment in fixed assets (net) (+€20,437) and Net result for the year (+€14,848)
- Receivables within one year +€2,219
up €2,219 (+33.2%), from €6,688 to €8,908
of which Trade receivables: +€4,810
- Other debts -€15,536
down €15,536 (-30.0%), from €51,790 to €36,254
- Profit (loss) carried forward +€14,848
up €14,848 (+21.3%), from -€69,824 to -€54,975
- Tax, wage and social debts -€9,880
down €9,880 (-60.0%), from €16,461 to €6,581
of which Remuneration and social security: -€8,815
- Trade debts +€387
new in 2025: €387
- Gross operating margin +€34,397
up €34,397 (+482%), from €7,139 to €41,536
- Depreciation -€6,807
down €6,807 (-100%), from €6,807 to €0
- Taxes +€3,970
new in 2025: €3,970
- Staff costs -€3,605
down €3,605 (-100%), from €3,605 to €0
- Other operating charges -€2,572
down €2,572 (-63.5%), from €4,049 to €1,476
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 | €28,427 | €18,247 | -€10,180 | -35.8% |
| Fixed assets | 21/28 | €20,437 | €0 | -€20,437 | -100% |
| Tangible fixed assets | 22/27 | €20,437 | €0 | -€20,437 | -100% |
| Plant, machinery and equipment | 23 | €20,437 | €0 | -€20,437 | -100% |
| Current assets | 29/58 | €7,990 | €18,247 | +€10,257 | +128% |
| Amounts receivable within one year | 40/41 | €6,688 | €8,908 | +€2,219 | +33.2% |
| Trade receivables | 40 | - | €4,810 | +€4,810 | |
| Other amounts receivable | 41 | €6,688 | €4,098 | -€2,590 | -38.7% |
| Cash at bank and in hand | 54/58 | €1,301 | €9,339 | +€8,038 | +618% |
| Total equity and liabilities | 10/49 | €28,427 | €18,247 | -€10,180 | -35.8% |
| Equity | 10/15 | -€39,824 | -€24,975 | +€14,848 | +37.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,824 | -€54,975 | +€14,848 | +21.3% |
| Amounts payable | 17/49 | €68,251 | €43,222 | -€25,029 | -36.7% |
| Amounts payable within one year | 42/48 | €68,251 | €43,222 | -€25,029 | -36.7% |
| Trade debts | 44 | - | €387 | +€387 | |
| Suppliers | 440/4 | - | €387 | +€387 | |
| Taxes, remuneration and social security | 45 | €16,461 | €6,581 | -€9,880 | -60.0% |
| Taxes | 450/3 | €7,645 | €6,581 | -€1,064 | -13.9% |
| Remuneration and social security | 454/9 | €8,815 | €0 | -€8,815 | -100% |
| Other amounts payable | 47/48 | €51,790 | €36,254 | -€15,536 | -30.0% |
| Remuneration, social security and pensions | 62 | €3,605 | €0 | -€3,605 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,807 | €0 | -€6,807 | -100% |
| Other operating charges | 640/8 | €4,049 | €1,476 | -€2,572 | -63.5% |
| Non-recurring operating charges | 66A | - | €20,454 | +€20,454 | |
| Gross operating margin | 9900 | €7,139 | €41,536 | +€34,397 | +482% |
| Operating profit (loss) | 9901 | -€7,322 | €19,606 | +€26,928 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €719 | €788 | +€69 | +9.6% |
| Recurring financial charges | 65 | €719 | €788 | +€69 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,041 | €18,818 | +€26,859 | |
| Income taxes | 67/77 | - | €3,970 | +€3,970 | |
| Profit (loss) for the period | 9904 | -€8,041 | €14,848 | +€22,889 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,041 | €14,848 | +€22,889 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.