FIKA MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year -€28,221
down €28,221 (-66.6%), from €42,391 to €14,170
of which Trade receivables: -€31,109
- Cash -€5,335
down €5,335 (-24.4%), from €21,824 to €16,488
mainly Net result for the year (-€25,414) and Debts after one year (-€10,486)
- Intangible fixed assets -€2,450
down €2,450 (-39.4%), from €6,222 to €3,772
- Stocks and contracts +€2,379
up €2,379 (+34.4%), from €6,908 to €9,288
- Tangible fixed assets -€990
no longer reported in 2025 (was €990)
- Profit (loss) carried forward -€25,414
down €25,414 (-11.7%), from -€217,471 to -€242,885
- Debts after one year -€10,486
down €10,486 (-56.3%), from €18,625 to €8,139
- Trade debts +€5,706
up €5,706 (+64.2%), from €8,882 to €14,588
- Tax, wage and social debts -€4,428
down €4,428 (-46.5%), from €9,515 to €5,087
of which Remuneration and social security: -€3,200
- Gross operating margin +€42,599
up €42,599, from -€24,113 to €18,486
- Staff costs -€7,923
down €7,923 (-17.2%), from €46,059 to €38,136
- Other operating charges -€2,565
down €2,565 (-75.4%), from €3,403 to €838
- Depreciation -€586
down €586 (-14.6%), from €4,026 to €3,439
- Financial charges -€262
down €262 (-13.0%), from €2,022 to €1,760
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 | €79,634 | €45,415 | -€34,219 | -43.0% |
| Fixed assets | 21/28 | €7,931 | €4,492 | -€3,439 | -43.4% |
| Intangible fixed assets | 21 | €6,222 | €3,772 | -€2,450 | -39.4% |
| Tangible fixed assets | 22/27 | €990 | - | -€990 | |
| Furniture and vehicles | 24 | €990 | - | -€990 | |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €71,703 | €40,924 | -€30,779 | -42.9% |
| Stocks and contracts in progress | 3 | €6,908 | €9,288 | +€2,379 | +34.4% |
| Stocks | 30/36 | €6,908 | €9,288 | +€2,379 | +34.4% |
| Amounts receivable within one year | 40/41 | €42,391 | €14,170 | -€28,221 | -66.6% |
| Trade receivables | 40 | €36,377 | €5,268 | -€31,109 | -85.5% |
| Other amounts receivable | 41 | €6,014 | €8,902 | +€2,889 | +48.0% |
| Cash at bank and in hand | 54/58 | €21,824 | €16,488 | -€5,335 | -24.4% |
| Deferred charges and accrued income | 490/1 | €580 | €977 | +€397 | +68.5% |
| Total equity and liabilities | 10/49 | €79,634 | €45,415 | -€34,219 | -43.0% |
| Equity | 10/15 | €32,529 | €7,115 | -€25,414 | -78.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€217,471 | -€242,885 | -€25,414 | -11.7% |
| Amounts payable | 17/49 | €47,105 | €38,301 | -€8,805 | -18.7% |
| Amounts payable after more than one year | 17 | €18,625 | €8,139 | -€10,486 | -56.3% |
| Financial debts | 170/4 | €18,625 | €8,139 | -€10,486 | -56.3% |
| Amounts payable within one year | 42/48 | €28,480 | €30,162 | +€1,682 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €10,083 | €10,486 | +€403 | +4.0% |
| Trade debts | 44 | €8,882 | €14,588 | +€5,706 | +64.2% |
| Suppliers | 440/4 | €8,882 | €14,588 | +€5,706 | +64.2% |
| Taxes, remuneration and social security | 45 | €9,515 | €5,087 | -€4,428 | -46.5% |
| Taxes | 450/3 | €1,331 | €103 | -€1,228 | -92.2% |
| Remuneration and social security | 454/9 | €8,184 | €4,984 | -€3,200 | -39.1% |
| Remuneration, social security and pensions | 62 | €46,059 | €38,136 | -€7,923 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,026 | €3,439 | -€586 | -14.6% |
| Other operating charges | 640/8 | €3,403 | €838 | -€2,565 | -75.4% |
| Gross operating margin | 9900 | -€24,113 | €18,486 | +€42,599 | |
| Operating profit (loss) | 9901 | -€77,600 | -€23,928 | +€53,672 | +69.2% |
| Financial income | 75/76B | €48 | €274 | +€226 | +471% |
| Recurring financial income | 75 | €48 | €274 | +€226 | +471% |
| Financial charges | 65/66B | €2,022 | €1,760 | -€262 | -13.0% |
| Recurring financial charges | 65 | €2,022 | €1,760 | -€262 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€79,575 | -€25,414 | +€54,161 | +68.1% |
| Profit (loss) for the period | 9904 | -€79,575 | -€25,414 | +€54,161 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,575 | -€25,414 | +€54,161 | +68.1% |
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 13 October 2026 via checked.be.