FIKRI BV: 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.
FIKRI BV
Largest movements
- Cash +€102,473
up €102,473 (+164%), from €62,391 to €164,865
mainly Net result for the year (+€84,791) and Other debts (+€46,957)
- Receivables within one year +€58,303
up €58,303 (+180%), from €32,369 to €90,671
of which Trade receivables: +€56,786
- Tangible fixed assets -€3,969
down €3,969 (-21.2%), from €18,752 to €14,784
of which Furniture and vehicles: -€2,280
- Profit (loss) carried forward +€48,791
up €48,791 (+107%), from €45,783 to €94,574
- Other debts +€46,957
up €46,957 (+171%), from €27,413 to €74,369
- Trade debts +€46,413
up €46,413 (+181%), from €25,698 to €72,112
- Tax, wage and social debts +€14,496
up €14,496 (+86.7%), from €16,729 to €31,225
of which Taxes: +€11,461
- Gross operating margin +€79,441
up €79,441 (+226%), from €35,103 to €114,545
- Taxes +€8,440
up €8,440 (+185%), from €4,560 to €13,000
- Depreciation +€4,693
up €4,693 (+99.9%), from €4,699 to €9,392
- Staff costs +€4,435
new in 2024: €4,435
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,623 | €282,812 | +€157,189 | +125% |
| Fixed assets | 21/28 | €23,852 | €19,884 | -€3,969 | -16.6% |
| Tangible fixed assets | 22/27 | €18,752 | €14,784 | -€3,969 | -21.2% |
| Plant, machinery and equipment | 23 | €4,239 | €2,550 | -€1,688 | -39.8% |
| Furniture and vehicles | 24 | €14,514 | €12,234 | -€2,280 | -15.7% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €101,771 | €262,928 | +€161,157 | +158% |
| Stocks and contracts in progress | 3 | €7,010 | €7,392 | +€382 | +5.4% |
| Stocks | 30/36 | €7,010 | €7,392 | +€382 | +5.4% |
| Amounts receivable within one year | 40/41 | €32,369 | €90,671 | +€58,303 | +180% |
| Trade receivables | 40 | €30,426 | €87,212 | +€56,786 | +187% |
| Other amounts receivable | 41 | €1,943 | €3,460 | +€1,516 | +78.0% |
| Cash at bank and in hand | 54/58 | €62,391 | €164,865 | +€102,473 | +164% |
| Total equity and liabilities | 10/49 | €125,623 | €282,812 | +€157,189 | +125% |
| Equity | 10/15 | €55,783 | €104,574 | +€48,791 | +87.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,783 | €94,574 | +€48,791 | +107% |
| Amounts payable | 17/49 | €69,840 | €178,237 | +€108,398 | +155% |
| Amounts payable within one year | 42/48 | €69,840 | €178,237 | +€108,398 | +155% |
| Financial debts | 43 | - | €531 | +€531 | |
| Other loans | 439 | - | €531 | +€531 | |
| Trade debts | 44 | €25,698 | €72,112 | +€46,413 | +181% |
| Suppliers | 440/4 | €25,698 | €72,112 | +€46,413 | +181% |
| Taxes, remuneration and social security | 45 | €16,729 | €31,225 | +€14,496 | +86.7% |
| Taxes | 450/3 | €13,529 | €24,990 | +€11,461 | +84.7% |
| Remuneration and social security | 454/9 | €3,200 | €6,235 | +€3,035 | +94.8% |
| Other amounts payable | 47/48 | €27,413 | €74,369 | +€46,957 | +171% |
| Remuneration, social security and pensions | 62 | - | €4,435 | +€4,435 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,699 | €9,392 | +€4,693 | +99.9% |
| Other operating charges | 640/8 | €1,971 | €2,854 | +€883 | +44.8% |
| Gross operating margin | 9900 | €35,103 | €114,545 | +€79,441 | +226% |
| Operating profit (loss) | 9901 | €28,434 | €97,865 | +€69,431 | +244% |
| Financial charges | 65/66B | €69 | €74 | +€5 | +6.5% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €28,365 | €97,791 | +€69,426 | +245% |
| Income taxes | 67/77 | €4,560 | €13,000 | +€8,440 | +185% |
| Profit (loss) for the period | 9904 | €23,805 | €84,791 | +€60,986 | +256% |
| Profit (loss) for the period to be appropriated | 9905 | €23,805 | €84,791 | +€60,986 | +256% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.