FikaFabrik: 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.
FikaFabrik
Largest movements
- Receivables within one year +€39,086
up €39,086 (+110%), from €35,631 to €74,717
of which Other amounts receivable: +€39,285
- Cash -€10,569
down €10,569 (-42.7%), from €24,755 to €14,185
mainly Receivables within one year (-€39,086) and Trade debts (-€3,971)
- Tangible fixed assets -€6,841
down €6,841 (-28.4%), from €24,083 to €17,242
of which Leasing and similar rights: -€3,941
- Deferred charges and accrued income +€3,612
up €3,612 (+819%), from €441 to €4,053
- Intangible fixed assets +€2,765
new in 2025: €2,765
- Profit (loss) carried forward +€12,872
up €12,872 (+46.2%), from €27,859 to €40,731
- Debts after one year +€11,732
up €11,732 (+62.5%), from €18,760 to €30,492
- Current portion of long-term debt +€5,755
up €5,755 (+93.7%), from €6,144 to €11,899
- Trade debts -€3,971
down €3,971 (-39.4%), from €10,086 to €6,115
- Tax, wage and social debts +€3,632
up €3,632 (+43.5%), from €8,356 to €11,988
- Gross operating margin -€16,028
down €16,028 (-36.0%), from €44,469 to €28,441
- Taxes -€3,805
down €3,805 (-39.9%), from €9,525 to €5,720
- Depreciation +€3,635
up €3,635 (+90.2%), from €4,031 to €7,666
- Financial income +€2,086
up €2,086 (+371%), from €562 to €2,648
- Financial charges +€1,744
up €1,744 (+181%), from €964 to €2,708
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 | €84,909 | €113,693 | +€28,784 | +33.9% |
| Fixed assets | 21/28 | €24,083 | €20,007 | -€4,076 | -16.9% |
| Intangible fixed assets | 21 | - | €2,765 | +€2,765 | |
| Tangible fixed assets | 22/27 | €24,083 | €17,242 | -€6,841 | -28.4% |
| Furniture and vehicles | 24 | €5,507 | €2,607 | -€2,900 | -52.7% |
| Leasing and similar rights | 25 | €18,576 | €14,634 | -€3,941 | -21.2% |
| Current assets | 29/58 | €60,826 | €93,686 | +€32,860 | +54.0% |
| Amounts receivable within one year | 40/41 | €35,631 | €74,717 | +€39,086 | +110% |
| Trade receivables | 40 | €9,255 | €9,055 | -€199 | -2.2% |
| Other amounts receivable | 41 | €26,376 | €65,661 | +€39,285 | +149% |
| Current investments | 50/53 | - | €731 | +€731 | |
| Cash at bank and in hand | 54/58 | €24,755 | €14,185 | -€10,569 | -42.7% |
| Deferred charges and accrued income | 490/1 | €441 | €4,053 | +€3,612 | +819% |
| Total equity and liabilities | 10/49 | €84,909 | €113,693 | +€28,784 | +33.9% |
| Equity | 10/15 | €39,291 | €52,163 | +€12,872 | +32.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,433 | €7,433 | = | 0.0% |
| Distributable reserves | 133 | €7,433 | €7,433 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,859 | €40,731 | +€12,872 | +46.2% |
| Amounts payable | 17/49 | €45,618 | €61,530 | +€15,912 | +34.9% |
| Amounts payable after more than one year | 17 | €18,760 | €30,492 | +€11,732 | +62.5% |
| Financial debts | 170/4 | €18,760 | €30,492 | +€11,732 | +62.5% |
| Amounts payable within one year | 42/48 | €26,253 | €31,038 | +€4,785 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €6,144 | €11,899 | +€5,755 | +93.7% |
| Financial debts | 43 | - | €158 | +€158 | |
| Credit institutions | 430/8 | - | €158 | +€158 | |
| Trade debts | 44 | €10,086 | €6,115 | -€3,971 | -39.4% |
| Suppliers | 440/4 | €10,086 | €6,115 | -€3,971 | -39.4% |
| Advances received on contracts in progress | 46 | - | €878 | +€878 | |
| Taxes, remuneration and social security | 45 | €8,356 | €11,988 | +€3,632 | +43.5% |
| Taxes | 450/3 | €8,356 | €11,988 | +€3,632 | +43.5% |
| Other amounts payable | 47/48 | €1,666 | €0 | -€1,666 | -100% |
| Accrued charges and deferred income | 492/3 | €605 | €0 | -€605 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,031 | €7,666 | +€3,635 | +90.2% |
| Other operating charges | 640/8 | €987 | €2,123 | +€1,136 | +115% |
| Gross operating margin | 9900 | €44,469 | €28,441 | -€16,028 | -36.0% |
| Operating profit (loss) | 9901 | €39,452 | €18,652 | -€20,800 | -52.7% |
| Financial income | 75/76B | €562 | €2,648 | +€2,086 | +371% |
| Recurring financial income | 75 | €562 | €2,648 | +€2,086 | +371% |
| Financial charges | 65/66B | €964 | €2,708 | +€1,744 | +181% |
| Recurring financial charges | 65 | €964 | €2,708 | +€1,744 | +181% |
| Profit (loss) for the period before taxes | 9903 | €39,049 | €18,592 | -€20,457 | -52.4% |
| Income taxes | 67/77 | €9,525 | €5,720 | -€3,805 | -39.9% |
| Profit (loss) for the period | 9904 | €29,525 | €12,872 | -€16,653 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,525 | €12,872 | -€16,653 | -56.4% |
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 19 October 2026 via checked.be.