FIKZ: 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.
FIKZ
Largest movements
- Cash +€28,281
up €28,281 (+79.9%), from €35,378 to €63,659
mainly Net result for the year (+€48,366) and Depreciation (+€4,662)
- Receivables within one year +€23,741
up €23,741 (+13493.6%), from €176 to €23,917
of which Trade receivables: +€23,917
- Tangible fixed assets -€2,878
down €2,878 (-22.2%), from €12,992 to €10,114
of which Furniture and vehicles: -€2,616
- Reserves +€46,700
up €46,700 (+396.6%), from €11,774 to €58,474
- Tax, wage and social debts +€2,942
up €2,942 (+94.3%), from €3,119 to €6,061
- Other debts -€1,336
down €1,336 (-9.6%), from €13,983 to €12,647
- Gross operating margin +€60,183
up €60,183 (+338.5%), from €17,778 to €77,962
- Taxes +€20,160
up €20,160 (+527.2%), from €3,824 to €23,984
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 | €48,954 | €98,273 | +€49,319 | +100.7% |
| Fixed assets | 21/28 | €12,992 | €10,114 | -€2,878 | -22.2% |
| Tangible fixed assets | 22/27 | €12,992 | €10,114 | -€2,878 | -22.2% |
| Plant, machinery and equipment | 23 | €263 | - | -€263 | |
| Furniture and vehicles | 24 | €12,729 | €10,114 | -€2,616 | -20.5% |
| Current assets | 29/58 | €35,962 | €88,159 | +€52,197 | +145.1% |
| Amounts receivable within one year | 40/41 | €176 | €23,917 | +€23,741 | +13493.6% |
| Trade receivables | 40 | - | €23,917 | +€23,917 | |
| Other amounts receivable | 41 | €176 | - | -€176 | |
| Cash at bank and in hand | 54/58 | €35,378 | €63,659 | +€28,281 | +79.9% |
| Deferred charges and accrued income | 490/1 | €408 | €584 | +€176 | +43.1% |
| Total equity and liabilities | 10/49 | €48,954 | €98,273 | +€49,319 | +100.7% |
| Equity | 10/15 | €30,374 | €77,074 | +€46,700 | +153.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,774 | €58,474 | +€46,700 | +396.6% |
| Distributable reserves | 133 | €11,774 | €58,474 | +€46,700 | +396.6% |
| Amounts payable | 17/49 | €18,580 | €21,199 | +€2,619 | +14.1% |
| Amounts payable within one year | 42/48 | €18,305 | €20,349 | +€2,044 | +11.2% |
| Trade debts | 44 | €1,203 | €1,641 | +€438 | +36.4% |
| Suppliers | 440/4 | €1,203 | €1,641 | +€438 | +36.4% |
| Taxes, remuneration and social security | 45 | €3,119 | €6,061 | +€2,942 | +94.3% |
| Taxes | 450/3 | €3,119 | €6,061 | +€2,942 | +94.3% |
| Other amounts payable | 47/48 | €13,983 | €12,647 | -€1,336 | -9.6% |
| Accrued charges and deferred income | 492/3 | €275 | €850 | +€575 | +209.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,604 | €4,662 | +€57 | +1.2% |
| Other operating charges | 640/8 | €949 | €842 | -€108 | -11.3% |
| Gross operating margin | 9900 | €17,778 | €77,962 | +€60,183 | +338.5% |
| Operating profit (loss) | 9901 | €12,225 | €72,458 | +€60,234 | +492.7% |
| Financial income | 75/76B | €221 | €0 | -€221 | -100.0% |
| Recurring financial income | 75 | €221 | €0 | -€221 | -100.0% |
| Financial charges | 65/66B | €82 | €108 | +€27 | +32.4% |
| Recurring financial charges | 65 | €82 | €108 | +€27 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €12,364 | €72,350 | +€59,986 | +485.2% |
| Income taxes | 67/77 | €3,824 | €23,984 | +€20,160 | +527.2% |
| Profit (loss) for the period | 9904 | €8,540 | €48,366 | +€39,826 | +466.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,540 | €48,366 | +€39,826 | +466.3% |
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 9 October 2026 via checked.be.