FiQuiROC: 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.
FiQuiROC
Largest movements
- Current investments +€120,719
up €120,719 (+7.5%), from €1.6m to €1.7m
- Receivables within one year +€87,314
up €87,314 (+218%), from €40,008 to €127,321
of which Other amounts receivable: +€107,321
- Cash -€36,850
down €36,850 (-21.2%), from €174,001 to €137,152
mainly Current investments (-€120,719) and Receivables within one year (-€87,314)
- Reserves +€198,616
up €198,616 (+9.7%), from €2.1m to €2.3m
- Other debts -€32,688
down €32,688 (-100%), from €32,688 to €0
- Financial income -€282,478
down €282,478 (-78.4%), from €360,166 to €77,687
of which Non-recurring financial income: -€340,109
- Gross operating margin +€220,627
up €220,627, from -€6,227 to €214,400
- Taxes +€35,673
up €35,673 (+102%), from €35,057 to €70,730
- Financial charges -€6,641
down €6,641 (-97.4%), from €6,820 to €178
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.
Derived cash bridge
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 | €2,139,015 | €2,294,434 | +€155,418 | +7.3% |
| Fixed assets | 21/28 | €323,835 | €308,111 | -€15,723 | -4.9% |
| Tangible fixed assets | 22/27 | €323,835 | €308,111 | -€15,723 | -4.9% |
| Land and buildings | 22 | €318,713 | €303,243 | -€15,470 | -4.9% |
| Furniture and vehicles | 24 | €5,122 | €4,868 | -€253 | -4.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,815,181 | €1,986,322 | +€171,142 | +9.4% |
| Amounts receivable within one year | 40/41 | €40,008 | €127,321 | +€87,314 | +218% |
| Trade receivables | 40 | €40,008 | €20,000 | -€20,008 | -50.0% |
| Other amounts receivable | 41 | - | €107,321 | +€107,321 | |
| Current investments | 50/53 | €1,600,000 | €1,720,719 | +€120,719 | +7.5% |
| Cash at bank and in hand | 54/58 | €174,001 | €137,152 | -€36,850 | -21.2% |
| Deferred charges and accrued income | 490/1 | €1,172 | €1,130 | -€41 | -3.5% |
| Total equity and liabilities | 10/49 | €2,139,015 | €2,294,434 | +€155,418 | +7.3% |
| Equity | 10/15 | €2,067,950 | €2,266,566 | +€198,616 | +9.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,057,695 | €2,256,312 | +€198,616 | +9.7% |
| Distributable reserves | 133 | €2,057,695 | €2,256,312 | +€198,616 | +9.7% |
| Profit (loss) carried forward | 14 | €255 | €255 | = | 0.0% |
| Amounts payable | 17/49 | €71,065 | €27,867 | -€43,198 | -60.8% |
| Amounts payable within one year | 42/48 | €38,169 | €973 | -€37,196 | -97.5% |
| Trade debts | 44 | €1,426 | €973 | -€453 | -31.8% |
| Suppliers | 440/4 | €1,426 | €973 | -€453 | -31.8% |
| Taxes, remuneration and social security | 45 | €4,055 | €0 | -€4,055 | -100% |
| Taxes | 450/3 | €4,055 | €0 | -€4,055 | -100% |
| Other amounts payable | 47/48 | €32,688 | €0 | -€32,688 | -100% |
| Accrued charges and deferred income | 492/3 | €32,897 | €26,894 | -€6,002 | -18.2% |
| Non-recurring operating income | 76A | €700 | €0 | -€700 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,512 | €19,692 | +€180 | +0.9% |
| Other operating charges | 640/8 | €2,952 | €2,870 | -€82 | -2.8% |
| Gross operating margin | 9900 | -€6,227 | €214,400 | +€220,627 | |
| Operating profit (loss) | 9901 | -€28,691 | €191,838 | +€220,529 | |
| Financial income | 75/76B | €360,166 | €77,687 | -€282,478 | -78.4% |
| Recurring financial income | 75 | €20,057 | €77,687 | +€57,631 | +287% |
| Non-recurring financial income | 76B | €340,109 | €0 | -€340,109 | -100% |
| Financial charges | 65/66B | €6,820 | €178 | -€6,641 | -97.4% |
| Recurring financial charges | 65 | €6,820 | €178 | -€6,641 | -97.4% |
| Profit (loss) for the period before taxes | 9903 | €324,655 | €269,347 | -€55,308 | -17.0% |
| Income taxes | 67/77 | €35,057 | €70,730 | +€35,673 | +102% |
| Profit (loss) for the period | 9904 | €289,598 | €198,616 | -€90,982 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €289,598 | €198,616 | -€90,982 | -31.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.