FIKS: 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.
FIKS
Largest movements
- Tangible fixed assets -€9,238
down €9,238 (-2.4%), from €379,977 to €370,739
- Cash +€4,700
up €4,700 (+58.9%), from €7,982 to €12,682
mainly Other debts (+€41,966) and Net result for the year (+€15,206)
- Other debts +€41,966
up €41,966 (+105.6%), from €39,754 to €81,720
- Reserves -€24,794
down €24,794 (-89.1%), from €27,840 to €3,046
- Debts after one year -€22,028
down €22,028 (-9.9%), from €221,886 to €199,858
- Gross operating margin +€1,746
up €1,746 (+4.3%), from €40,283 to €42,030
- Financial charges -€701
down €701 (-7.9%), from €8,856 to €8,154
- Other operating charges +€611
up €611 (+31.9%), from €1,916 to €2,527
- Taxes +€450
up €450 (+9.7%), from €4,619 to €5,069
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 | €393,760 | €387,430 | -€6,330 | -1.6% |
| Fixed assets | 21/28 | €379,977 | €370,739 | -€9,238 | -2.4% |
| Tangible fixed assets | 22/27 | €379,977 | €370,739 | -€9,238 | -2.4% |
| Land and buildings | 22 | €379,977 | €370,739 | -€9,238 | -2.4% |
| Current assets | 29/58 | €13,783 | €16,690 | +€2,908 | +21.1% |
| Amounts receivable within one year | 40/41 | €5,801 | €3,313 | -€2,488 | -42.9% |
| Other amounts receivable | 41 | €5,801 | €3,313 | -€2,488 | -42.9% |
| Cash at bank and in hand | 54/58 | €7,982 | €12,682 | +€4,700 | +58.9% |
| Deferred charges and accrued income | 490/1 | - | €696 | +€696 | |
| Total equity and liabilities | 10/49 | €393,760 | €387,430 | -€6,330 | -1.6% |
| Equity | 10/15 | €107,378 | €82,584 | -€24,794 | -23.1% |
| Contributions | 10/11 | €79,538 | €79,538 | = | 0.0% |
| Reserves | 13 | €27,840 | €3,046 | -€24,794 | -89.1% |
| Distributable reserves | 133 | €27,840 | €3,046 | -€24,794 | -89.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €286,382 | €304,846 | +€18,464 | +6.4% |
| Amounts payable after more than one year | 17 | €221,886 | €199,858 | -€22,028 | -9.9% |
| Financial debts | 170/4 | €221,886 | €199,858 | -€22,028 | -9.9% |
| Amounts payable within one year | 42/48 | €64,496 | €104,988 | +€40,492 | +62.8% |
| Current portion of amounts payable after more than one year | 42 | €21,565 | €22,028 | +€463 | +2.1% |
| Financial debts | 43 | €1,525 | €0 | -€1,525 | -100.0% |
| Credit institutions | 430/8 | €1,525 | €0 | -€1,525 | -100.0% |
| Trade debts | 44 | €755 | €398 | -€357 | -47.3% |
| Suppliers | 440/4 | €755 | €398 | -€357 | -47.3% |
| Taxes, remuneration and social security | 45 | €898 | €843 | -€55 | -6.1% |
| Taxes | 450/3 | €898 | €843 | -€55 | -6.1% |
| Other amounts payable | 47/48 | €39,754 | €81,720 | +€41,966 | +105.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,036 | €11,073 | +€37 | +0.3% |
| Other operating charges | 640/8 | €1,916 | €2,527 | +€611 | +31.9% |
| Gross operating margin | 9900 | €40,283 | €42,030 | +€1,746 | +4.3% |
| Operating profit (loss) | 9901 | €27,330 | €28,429 | +€1,099 | +4.0% |
| Financial charges | 65/66B | €8,856 | €8,154 | -€701 | -7.9% |
| Recurring financial charges | 65 | €8,856 | €8,154 | -€701 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €18,475 | €20,275 | +€1,800 | +9.7% |
| Income taxes | 67/77 | €4,619 | €5,069 | +€450 | +9.7% |
| Profit (loss) for the period | 9904 | €13,856 | €15,206 | +€1,350 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,856 | €15,206 | +€1,350 | +9.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.