Fiki Consulting: 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.
Fiki Consulting
Largest movements
- Cash -€38,374
down €38,374 (-22.4%), from €171,149 to €132,775
mainly Contributions, distributions and other (-€338,002) and Tax, wage and social debts (-€24,854)
- Receivables after one year -€28,413
down €28,413 (-32.2%), from €88,255 to €59,841
- Receivables within one year +€16,575
up €16,575 (+1,558%), from €1,064 to €17,639
of which Trade receivables: +€16,477
- Profit (loss) carried forward -€218,263
down €218,263 (-97.9%), from €222,882 to €4,619
- Other debts +€193,653
up €193,653 (+11,895%), from €1,628 to €195,281
- Tax, wage and social debts -€24,854
down €24,854 (-70.8%), from €35,111 to €10,257
- Gross operating margin +€21,973
up €21,973 (+16.6%), from €132,091 to €154,063
- Taxes +€5,529
up €5,529 (+19.7%), from €28,123 to €33,652
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 | €261,028 | €210,336 | -€50,692 | -19.4% |
| Fixed assets | 21/28 | €560 | €80 | -€480 | -85.6% |
| Tangible fixed assets | 22/27 | €480 | - | -€480 | |
| Furniture and vehicles | 24 | €480 | - | -€480 | |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €260,468 | €210,255 | -€50,213 | -19.3% |
| Amounts receivable after more than one year | 29 | €88,255 | €59,841 | -€28,413 | -32.2% |
| Other amounts receivable | 291 | €88,255 | €59,841 | -€28,413 | -32.2% |
| Amounts receivable within one year | 40/41 | €1,064 | €17,639 | +€16,575 | +1,558% |
| Trade receivables | 40 | €1,064 | €17,540 | +€16,477 | +1,549% |
| Other amounts receivable | 41 | - | €98 | +€98 | |
| Cash at bank and in hand | 54/58 | €171,149 | €132,775 | -€38,374 | -22.4% |
| Total equity and liabilities | 10/49 | €261,028 | €210,336 | -€50,692 | -19.4% |
| Equity | 10/15 | €222,883 | €4,620 | -€218,263 | -97.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €222,882 | €4,619 | -€218,263 | -97.9% |
| Amounts payable | 17/49 | €38,145 | €205,716 | +€167,571 | +439% |
| Amounts payable within one year | 42/48 | €38,145 | €205,716 | +€167,571 | +439% |
| Trade debts | 44 | €1,406 | €178 | -€1,228 | -87.3% |
| Suppliers | 440/4 | €1,406 | €178 | -€1,228 | -87.3% |
| Taxes, remuneration and social security | 45 | €35,111 | €10,257 | -€24,854 | -70.8% |
| Taxes | 450/3 | €35,111 | €10,257 | -€24,854 | -70.8% |
| Other amounts payable | 47/48 | €1,628 | €195,281 | +€193,653 | +11,895% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €822 | €480 | -€342 | -41.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €132,091 | €154,063 | +€21,973 | +16.6% |
| Operating profit (loss) | 9901 | €130,885 | €153,196 | +€22,312 | +17.0% |
| Financial income | 75/76B | €1,437 | €413 | -€1,024 | -71.3% |
| Recurring financial income | 75 | €1,437 | €413 | -€1,024 | -71.3% |
| Financial charges | 65/66B | €194 | €219 | +€25 | +12.6% |
| Recurring financial charges | 65 | €194 | €219 | +€25 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €132,127 | €153,390 | +€21,263 | +16.1% |
| Income taxes | 67/77 | €28,123 | €33,652 | +€5,529 | +19.7% |
| Profit (loss) for the period | 9904 | €104,005 | €119,739 | +€15,734 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €104,005 | €119,739 | +€15,734 | +15.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.