FIKNUS: 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.
FIKNUS
Largest movements
- Tangible fixed assets -€561,446
down €561,446 (-41.4%), from €1.4m to €796,237
of which Land and buildings: -€553,439
- Receivables within one year +€200,931
up €200,931 (+179.6%), from €111,895 to €312,826
of which Other amounts receivable: +€223,931
- Other debts -€264,750
down €264,750 (-90.9%), from €291,257 to €26,507
- Trade debts -€217,500
down €217,500 (-99.4%), from €218,863 to €1,363
- Tax, wage and social debts +€139,514
up €139,514 (+861.6%), from €16,193 to €155,707
- Debts after one year -€43,455
down €43,455 (-7.9%), from €552,501 to €509,045
- Profit (loss) carried forward +€16,053
up €16,053 (+5.4%), from €295,716 to €311,769
- Gross operating margin -€130,104
down €130,104 (-81.4%), from €159,785 to €29,680
- Financial income +€71,489
up €71,489 (+2303.1%), from €3,104 to €74,593
of which Non-recurring financial income: +€70,013
- Taxes +€43,267
new in 2023: €43,267
- Depreciation -€16,504
down €16,504 (-33.7%), from €48,908 to €32,404
- Financial charges +€2,541
up €2,541 (+34.9%), from €7,281 to €9,822
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,478,889 | €1,109,367 | -€369,522 | -25.0% |
| Fixed assets | 21/28 | €1,357,683 | €796,237 | -€561,446 | -41.4% |
| Tangible fixed assets | 22/27 | €1,357,683 | €796,237 | -€561,446 | -41.4% |
| Land and buildings | 22 | €1,334,992 | €781,553 | -€553,439 | -41.5% |
| Furniture and vehicles | 24 | €22,691 | €14,684 | -€8,007 | -35.3% |
| Current assets | 29/58 | €121,206 | €313,130 | +€191,924 | +158.3% |
| Amounts receivable within one year | 40/41 | €111,895 | €312,826 | +€200,931 | +179.6% |
| Trade receivables | 40 | €23,750 | €750 | -€23,000 | -96.8% |
| Other amounts receivable | 41 | €88,145 | €312,076 | +€223,931 | +254.1% |
| Cash at bank and in hand | 54/58 | €9,311 | €304 | -€9,007 | -96.7% |
| Total equity and liabilities | 10/49 | €1,478,889 | €1,109,367 | -€369,522 | -25.0% |
| Equity | 10/15 | €357,235 | €373,288 | +€16,053 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,919 | €42,919 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €41,059 | €41,059 | = | 0.0% |
| Profit (loss) carried forward | 14 | €295,716 | €311,769 | +€16,053 | +5.4% |
| Amounts payable | 17/49 | €1,121,654 | €736,079 | -€385,575 | -34.4% |
| Amounts payable after more than one year | 17 | €552,501 | €509,045 | -€43,455 | -7.9% |
| Financial debts | 170/4 | €552,501 | €509,045 | -€43,455 | -7.9% |
| Amounts payable within one year | 42/48 | €569,154 | €227,033 | -€342,120 | -60.1% |
| Financial debts | 43 | €42,840 | €43,455 | +€615 | +1.4% |
| Other loans | 439 | €42,840 | €43,455 | +€615 | +1.4% |
| Trade debts | 44 | €218,863 | €1,363 | -€217,500 | -99.4% |
| Suppliers | 440/4 | €218,863 | €1,363 | -€217,500 | -99.4% |
| Taxes, remuneration and social security | 45 | €16,193 | €155,707 | +€139,514 | +861.6% |
| Taxes | 450/3 | €16,193 | €155,707 | +€139,514 | +861.6% |
| Other amounts payable | 47/48 | €291,257 | €26,507 | -€264,750 | -90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,908 | €32,404 | -€16,504 | -33.7% |
| Other operating charges | 640/8 | €4,283 | €2,727 | -€1,556 | -36.3% |
| Gross operating margin | 9900 | €159,785 | €29,680 | -€130,104 | -81.4% |
| Operating profit (loss) | 9901 | €106,594 | -€5,451 | -€112,044 | |
| Financial income | 75/76B | €3,104 | €74,593 | +€71,489 | +2303.1% |
| Recurring financial income | 75 | €3,104 | €4,580 | +€1,476 | +47.6% |
| Non-recurring financial income | 76B | - | €70,013 | +€70,013 | |
| Financial charges | 65/66B | €7,281 | €9,822 | +€2,541 | +34.9% |
| Recurring financial charges | 65 | €7,281 | €9,822 | +€2,541 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €102,416 | €59,320 | -€43,096 | -42.1% |
| Income taxes | 67/77 | - | €43,267 | +€43,267 | |
| Profit (loss) for the period | 9904 | €102,416 | €16,053 | -€86,363 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €102,416 | €16,053 | -€86,363 | -84.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.