FIKOPLANT: 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.
FIKOPLANT
Largest movements
- Stocks and contracts +€277,116
up €277,116 (+27.4%), from €1.0m to €1.3m
- Receivables within one year +€229,946
up €229,946 (+57.5%), from €399,686 to €629,632
of which Trade receivables: +€281,408
- Deferred charges and accrued income -€213,256
down €213,256 (-56.8%), from €375,135 to €161,879
- Cash -€138,145
no longer reported in 2025 (was €138,145)
mainly Stocks and contracts (-€277,116) and Receivables within one year (-€229,946)
- Tangible fixed assets +€61,487
up €61,487 (+4.2%), from €1.5m to €1.5m
of which Plant, machinery and equipment: +€74,012
- Other debts +€155,763
up €155,763 (+1048.5%), from €14,856 to €170,619
- Reserves +€108,549
up €108,549 (+4.7%), from €2.3m to €2.4m
of which Distributable reserves: +€108,549
- Tax, wage and social debts -€102,476
down €102,476 (-54.0%), from €189,773 to €87,297
of which Taxes: -€119,268
- Debts after one year +€85,236
up €85,236 (+23.1%), from €368,917 to €454,153
- Current portion of long-term debt -€52,127
down €52,127 (-22.6%), from €230,408 to €178,281
- Gross operating margin -€792,284
down €792,284 (-56.1%), from €1.4m to €619,351
- Taxes -€295,354
down €295,354 (-84.4%), from €349,936 to €54,582
- Staff costs +€89,901
up €89,901 (+60.0%), from €149,775 to €239,676
- Depreciation +€27,659
up €27,659 (+29.9%), from €92,362 to €120,021
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 | €3,532,117 | €3,714,263 | +€182,146 | +5.2% |
| Fixed assets | 21/28 | €1,455,018 | €1,516,505 | +€61,487 | +4.2% |
| Tangible fixed assets | 22/27 | €1,455,018 | €1,516,505 | +€61,487 | +4.2% |
| Land and buildings | 22 | €979,768 | €967,351 | -€12,417 | -1.3% |
| Plant, machinery and equipment | 23 | €475,088 | €549,100 | +€74,012 | +15.6% |
| Furniture and vehicles | 24 | €162 | €54 | -€108 | -66.7% |
| Current assets | 29/58 | €2,077,099 | €2,197,758 | +€120,659 | +5.8% |
| Stocks and contracts in progress | 3 | €1,011,122 | €1,288,238 | +€277,116 | +27.4% |
| Stocks | 30/36 | €1,011,122 | €1,288,238 | +€277,116 | +27.4% |
| Amounts receivable within one year | 40/41 | €399,686 | €629,632 | +€229,946 | +57.5% |
| Trade receivables | 40 | €299,871 | €581,279 | +€281,408 | +93.8% |
| Other amounts receivable | 41 | €99,815 | €48,353 | -€51,462 | -51.6% |
| Current investments | 50/53 | €153,011 | €118,009 | -€35,002 | -22.9% |
| Cash at bank and in hand | 54/58 | €138,145 | - | -€138,145 | |
| Deferred charges and accrued income | 490/1 | €375,135 | €161,879 | -€213,256 | -56.8% |
| Total equity and liabilities | 10/49 | €3,532,117 | €3,714,263 | +€182,146 | +5.2% |
| Equity | 10/15 | €2,345,236 | €2,453,785 | +€108,549 | +4.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €2,326,644 | €2,435,193 | +€108,549 | +4.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Tax-exempt reserves | 132 | €54,340 | €54,340 | = | 0.0% |
| Distributable reserves | 133 | €2,270,445 | €2,378,994 | +€108,549 | +4.8% |
| Amounts payable | 17/49 | €1,186,881 | €1,260,478 | +€73,597 | +6.2% |
| Amounts payable after more than one year | 17 | €368,917 | €454,153 | +€85,236 | +23.1% |
| Financial debts | 170/4 | €368,917 | €454,153 | +€85,236 | +23.1% |
| Amounts payable within one year | 42/48 | €569,431 | €561,479 | -€7,952 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €230,408 | €178,281 | -€52,127 | -22.6% |
| Financial debts | 43 | - | €468 | +€468 | |
| Credit institutions | 430/8 | - | €468 | +€468 | |
| Trade debts | 44 | €134,394 | €124,814 | -€9,580 | -7.1% |
| Suppliers | 440/4 | €134,394 | €124,814 | -€9,580 | -7.1% |
| Taxes, remuneration and social security | 45 | €189,773 | €87,297 | -€102,476 | -54.0% |
| Taxes | 450/3 | €175,658 | €56,390 | -€119,268 | -67.9% |
| Remuneration and social security | 454/9 | €14,115 | €30,907 | +€16,792 | +119.0% |
| Other amounts payable | 47/48 | €14,856 | €170,619 | +€155,763 | +1048.5% |
| Accrued charges and deferred income | 492/3 | €248,533 | €244,846 | -€3,687 | -1.5% |
| Non-recurring operating income | 76A | €9,500 | - | -€9,500 | |
| Remuneration, social security and pensions | 62 | €149,775 | €239,676 | +€89,901 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,362 | €120,021 | +€27,659 | +29.9% |
| Other operating charges | 640/8 | €7,662 | €8,818 | +€1,156 | +15.1% |
| Gross operating margin | 9900 | €1,411,635 | €619,351 | -€792,284 | -56.1% |
| Operating profit (loss) | 9901 | €1,161,836 | €250,836 | -€911,000 | -78.4% |
| Financial income | 75/76B | €11,994 | €4,611 | -€7,383 | -61.6% |
| Recurring financial income | 75 | €11,994 | €4,611 | -€7,383 | -61.6% |
| Financial charges | 65/66B | €16,533 | €23,745 | +€7,212 | +43.6% |
| Recurring financial charges | 65 | €16,533 | €23,745 | +€7,212 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €1,157,297 | €231,702 | -€925,595 | -80.0% |
| Income taxes | 67/77 | €349,936 | €54,582 | -€295,354 | -84.4% |
| Profit (loss) for the period | 9904 | €807,361 | €177,120 | -€630,241 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €807,361 | €177,120 | -€630,241 | -78.1% |
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 10 October 2026 via checked.be.