Fika Today: 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 Today
Largest movements
- Cash +€19,394
up €19,394 (+95.4%), from €20,336 to €39,730
mainly Depreciation (+€20,084) and Trade debts (+€17,900)
- Stocks and contracts +€2,876
up €2,876 (+49.2%), from €5,842 to €8,718
- Trade debts +€17,900
up €17,900 (+29.1%), from €61,539 to €79,439
- Other debts +€16,989
up €16,989 (+152%), from €11,141 to €28,130
- Debts after one year -€14,962
down €14,962 (-10.8%), from €138,849 to €123,886
of which Financial debts: -€14,962
- Current portion of long-term debt +€3,052
up €3,052 (+16.6%), from €18,428 to €21,479
- Gross operating margin +€56,659
up €56,659 (+44.7%), from €126,744 to €183,403
- Staff costs +€48,031
up €48,031 (+47.2%), from €101,844 to €149,875
- Other operating charges +€7,596
up €7,596 (+228%), from €3,327 to €10,922
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 | €199,655 | €222,692 | +€23,037 | +11.5% |
| Fixed assets | 21/28 | €141,113 | €141,464 | +€351 | +0.2% |
| Tangible fixed assets | 22/27 | €141,113 | €141,464 | +€351 | +0.2% |
| Plant, machinery and equipment | 23 | €22,570 | €19,306 | -€3,264 | -14.5% |
| Furniture and vehicles | 24 | €753 | €2,439 | +€1,687 | +224% |
| Other tangible fixed assets | 26 | €117,790 | €119,718 | +€1,929 | +1.6% |
| Current assets | 29/58 | €58,542 | €81,228 | +€22,686 | +38.8% |
| Stocks and contracts in progress | 3 | €5,842 | €8,718 | +€2,876 | +49.2% |
| Stocks | 30/36 | €5,842 | €8,718 | +€2,876 | +49.2% |
| Amounts receivable within one year | 40/41 | €30,308 | €30,633 | +€325 | +1.1% |
| Trade receivables | 40 | €30,100 | €29,776 | -€323 | -1.1% |
| Other amounts receivable | 41 | €208 | €857 | +€648 | +311% |
| Cash at bank and in hand | 54/58 | €20,336 | €39,730 | +€19,394 | +95.4% |
| Deferred charges and accrued income | 490/1 | €2,056 | €2,147 | +€91 | +4.4% |
| Total equity and liabilities | 10/49 | €199,655 | €222,692 | +€23,037 | +11.5% |
| Equity | 10/15 | -€53,809 | -€53,857 | -€48 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,409 | -€72,457 | -€48 | -0.1% |
| Amounts payable | 17/49 | €253,464 | €276,549 | +€23,085 | +9.1% |
| Amounts payable after more than one year | 17 | €138,849 | €123,886 | -€14,962 | -10.8% |
| Financial debts | 170/4 | €87,849 | €72,886 | -€14,962 | -17.0% |
| Other amounts payable | 178/9 | €51,000 | €51,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €114,457 | €152,518 | +€38,061 | +33.3% |
| Current portion of amounts payable after more than one year | 42 | €18,428 | €21,479 | +€3,052 | +16.6% |
| Financial debts | 43 | - | €23 | +€23 | |
| Credit institutions | 430/8 | - | €23 | +€23 | |
| Trade debts | 44 | €61,539 | €79,439 | +€17,900 | +29.1% |
| Suppliers | 440/4 | €61,539 | €79,439 | +€17,900 | +29.1% |
| Taxes, remuneration and social security | 45 | €23,349 | €23,446 | +€97 | +0.4% |
| Taxes | 450/3 | €6,793 | €1,762 | -€5,031 | -74.1% |
| Remuneration and social security | 454/9 | €16,555 | €21,684 | +€5,128 | +31.0% |
| Other amounts payable | 47/48 | €11,141 | €28,130 | +€16,989 | +152% |
| Accrued charges and deferred income | 492/3 | €158 | €144 | -€14 | -8.7% |
| Remuneration, social security and pensions | 62 | €101,844 | €149,875 | +€48,031 | +47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,343 | €20,084 | +€741 | +3.8% |
| Other operating charges | 640/8 | €3,327 | €10,922 | +€7,596 | +228% |
| Gross operating margin | 9900 | €126,744 | €183,403 | +€56,659 | +44.7% |
| Operating profit (loss) | 9901 | €2,229 | €2,521 | +€291 | +13.1% |
| Financial income | 75/76B | €207 | €0 | -€207 | -99.9% |
| Recurring financial income | 75 | €207 | €0 | -€207 | -99.9% |
| Financial charges | 65/66B | €1,849 | €2,569 | +€720 | +39.0% |
| Recurring financial charges | 65 | €1,849 | €2,569 | +€720 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €588 | -€48 | -€636 | |
| Profit (loss) for the period | 9904 | €588 | -€48 | -€636 | |
| Profit (loss) for the period to be appropriated | 9905 | €588 | -€48 | -€636 |
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 18 October 2026 via checked.be.