FIKAVER: what changed
Two fiscal 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.
FIKAVER
Largest movements
- Tangible fixed assets -€16,873
down €16,873 (-11.5%), from €147,169 to €130,296
of which Land and buildings: -€14,108
- Cash +€9,627
up €9,627 (+30.7%), from €31,374 to €41,001
mainly Depreciation (+€18,762) and Receivables within one year (+€4,365)
- Receivables within one year -€4,365
down €4,365 (-5.8%), from €75,557 to €71,193
of which Trade receivables: -€6,064
- Debts after one year -€14,210
down €14,210 (-11.0%), from €128,896 to €114,686
- Tax, wage and social debts +€3,506
up €3,506 (+55.8%), from €6,288 to €9,794
- Gross operating margin +€3,941
up €3,941 (+17.8%), from €22,128 to €26,070
- Taxes +€1,005
up €1,005 (+124.7%), from €806 to €1,810
- Financial charges -€538
down €538 (-24.8%), from €2,170 to €1,632
- Depreciation +€336
up €336 (+1.8%), from €18,426 to €18,762
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 | €322,125 | €314,408 | -€7,717 | -2.4% |
| Fixed assets | 21/28 | €211,380 | €195,329 | -€16,051 | -7.6% |
| Tangible fixed assets | 22/27 | €147,169 | €130,296 | -€16,873 | -11.5% |
| Land and buildings | 22 | €126,968 | €112,860 | -€14,108 | -11.1% |
| Plant, machinery and equipment | 23 | €675 | €1,507 | +€833 | +123.4% |
| Furniture and vehicles | 24 | €19,526 | €15,929 | -€3,598 | -18.4% |
| Financial fixed assets | 28 | €64,211 | €65,033 | +€821 | +1.3% |
| Current assets | 29/58 | €110,745 | €119,080 | +€8,335 | +7.5% |
| Amounts receivable within one year | 40/41 | €75,557 | €71,193 | -€4,365 | -5.8% |
| Trade receivables | 40 | €60,661 | €54,597 | -€6,064 | -10.0% |
| Other amounts receivable | 41 | €14,897 | €16,596 | +€1,699 | +11.4% |
| Cash at bank and in hand | 54/58 | €31,374 | €41,001 | +€9,627 | +30.7% |
| Deferred charges and accrued income | 490/1 | €3,813 | €6,886 | +€3,073 | +80.6% |
| Total equity and liabilities | 10/49 | €322,125 | €314,408 | -€7,717 | -2.4% |
| Equity | 10/15 | €171,302 | €174,495 | +€3,194 | +1.9% |
| Contributions | 10/11 | €12,415 | €12,415 | = | 0.0% |
| Reserves | 13 | €158,886 | €162,080 | +€3,194 | +2.0% |
| Non-distributable reserves | 130/1 | €8,710 | €8,710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,710 | €8,710 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €145,176 | €148,370 | +€3,194 | +2.2% |
| Amounts payable | 17/49 | €150,824 | €139,913 | -€10,910 | -7.2% |
| Amounts payable after more than one year | 17 | €128,896 | €114,686 | -€14,210 | -11.0% |
| Financial debts | 170/4 | €128,896 | €114,686 | -€14,210 | -11.0% |
| Amounts payable within one year | 42/48 | €21,888 | €25,075 | +€3,187 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €13,247 | €13,730 | +€483 | +3.6% |
| Trade debts | 44 | €2,353 | €1,551 | -€803 | -34.1% |
| Suppliers | 440/4 | €2,353 | €1,551 | -€803 | -34.1% |
| Taxes, remuneration and social security | 45 | €6,288 | €9,794 | +€3,506 | +55.8% |
| Taxes | 450/3 | €6,288 | €9,794 | +€3,506 | +55.8% |
| Accrued charges and deferred income | 492/3 | €39 | €152 | +€113 | +290.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,426 | €18,762 | +€336 | +1.8% |
| Other operating charges | 640/8 | €2,227 | €2,294 | +€66 | +3.0% |
| Gross operating margin | 9900 | €22,128 | €26,070 | +€3,941 | +17.8% |
| Operating profit (loss) | 9901 | €1,475 | €5,014 | +€3,539 | +239.9% |
| Financial income | 75/76B | €1,525 | €1,622 | +€97 | +6.3% |
| Recurring financial income | 75 | €1,525 | €1,622 | +€97 | +6.3% |
| Financial charges | 65/66B | €2,170 | €1,632 | -€538 | -24.8% |
| Recurring financial charges | 65 | €2,170 | €1,632 | -€538 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €831 | €5,004 | +€4,173 | +502.4% |
| Income taxes | 67/77 | €806 | €1,810 | +€1,005 | +124.7% |
| Profit (loss) for the period | 9904 | €25 | €3,194 | +€3,168 | +12593.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25 | €3,194 | +€3,168 | +12593.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.