Fikamo: 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.
Fikamo
Largest movements
- Tangible fixed assets +€112,831
up €112,831 (+45.0%), from €250,699 to €363,530
of which Land and buildings: +€111,850
- Current investments -€80,000
down €80,000 (-44.4%), from €180,000 to €100,000
- Cash +€31,106
up €31,106 (+237.9%), from €13,073 to €44,179
mainly Current investments (+€80,000) and Net result for the year (+€45,279)
- Receivables within one year -€13,915
down €13,915 (-25.2%), from €55,166 to €41,251
of which Trade receivables: -€25,795
- Reserves +€44,000
up €44,000 (+15.0%), from €293,885 to €337,885
of which Distributable reserves: +€44,000
- Other debts +€6,968
up €6,968 (+3.9%), from €176,803 to €183,772
- Gross operating margin +€22,709
up €22,709 (+29.6%), from €76,615 to €99,324
- Financial charges -€6,425
down €6,425 (-97.0%), from €6,625 to €200
- Taxes +€4,342
up €4,342 (+40.4%), from €10,749 to €15,091
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 | €499,428 | €549,450 | +€50,022 | +10.0% |
| Fixed assets | 21/28 | €251,189 | €364,020 | +€112,831 | +44.9% |
| Tangible fixed assets | 22/27 | €250,699 | €363,530 | +€112,831 | +45.0% |
| Land and buildings | 22 | €245,975 | €357,825 | +€111,850 | +45.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €4,724 | €5,705 | +€981 | +20.8% |
| Financial fixed assets | 28 | €490 | €490 | = | 0.0% |
| Current assets | 29/58 | €248,239 | €185,429 | -€62,809 | -25.3% |
| Amounts receivable within one year | 40/41 | €55,166 | €41,251 | -€13,915 | -25.2% |
| Trade receivables | 40 | €55,166 | €29,371 | -€25,795 | -46.8% |
| Other amounts receivable | 41 | - | €11,880 | +€11,880 | |
| Current investments | 50/53 | €180,000 | €100,000 | -€80,000 | -44.4% |
| Cash at bank and in hand | 54/58 | €13,073 | €44,179 | +€31,106 | +237.9% |
| Total equity and liabilities | 10/49 | €499,428 | €549,450 | +€50,022 | +10.0% |
| Equity | 10/15 | €293,184 | €338,463 | +€45,279 | +15.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €293,885 | €337,885 | +€44,000 | +15.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €290,885 | €334,885 | +€44,000 | +15.1% |
| Profit (loss) carried forward | 14 | -€30,701 | -€29,422 | +€1,279 | +4.2% |
| Amounts payable | 17/49 | €206,244 | €210,986 | +€4,742 | +2.3% |
| Amounts payable within one year | 42/48 | €206,244 | €210,986 | +€4,742 | +2.3% |
| Trade debts | 44 | €17,312 | €18,417 | +€1,105 | +6.4% |
| Suppliers | 440/4 | €17,312 | €18,417 | +€1,105 | +6.4% |
| Taxes, remuneration and social security | 45 | €12,129 | €8,798 | -€3,331 | -27.5% |
| Taxes | 450/3 | €12,129 | €8,798 | -€3,331 | -27.5% |
| Other amounts payable | 47/48 | €176,803 | €183,772 | +€6,968 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,989 | €33,289 | +€300 | +0.9% |
| Other operating charges | 640/8 | €7,686 | €8,631 | +€945 | +12.3% |
| Gross operating margin | 9900 | €76,615 | €99,324 | +€22,709 | +29.6% |
| Operating profit (loss) | 9901 | €35,940 | €57,405 | +€21,464 | +59.7% |
| Financial income | 75/76B | €2,545 | €3,165 | +€620 | +24.4% |
| Recurring financial income | 75 | €2,545 | €3,165 | +€620 | +24.4% |
| Financial charges | 65/66B | €6,625 | €200 | -€6,425 | -97.0% |
| Recurring financial charges | 65 | €6,625 | €200 | -€6,425 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | €31,860 | €60,370 | +€28,510 | +89.5% |
| Income taxes | 67/77 | €10,749 | €15,091 | +€4,342 | +40.4% |
| Profit (loss) for the period | 9904 | €21,112 | €45,279 | +€24,168 | +114.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,112 | €45,279 | +€24,168 | +114.5% |
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 10 October 2026 via checked.be.