Flika: what changed
Two fiscal 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.
Flika
Largest movements
- Receivables within one year -€14,451
down €14,451 (-6.3%), from €229,308 to €214,858
of which Trade receivables: -€20,010
- Cash -€11,338
down €11,338 (-54.7%), from €20,719 to €9,381
mainly Net result for the year (-€47,162) and Trade debts (-€45,419)
- Other debts +€58,223
up €58,223 (+226.7%), from €25,687 to €83,910
- Profit (loss) carried forward -€47,162
down €47,162, from €14,883 to -€32,279
- Trade debts -€45,419
down €45,419 (-89.6%), from €50,706 to €5,287
- Tax, wage and social debts +€7,156
up €7,156 (+46.2%), from €15,477 to €22,634
of which Remuneration and social security: +€15,867
- Staff costs +€75,277
up €75,277 (+1643.4%), from €4,581 to €79,858
- Gross operating margin +€9,688
up €9,688 (+29.5%), from €32,830 to €42,518
- Taxes -€5,560
no longer reported in 2025 (was €5,560)
- Depreciation +€1,081
up €1,081 (+16.2%), from €6,660 to €7,741
- Financial income -€537
down €537 (-99.1%), from €542 to €5
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 | €525,560 | €498,152 | -€27,408 | -5.2% |
| Fixed assets | 21/28 | €273,763 | €272,438 | -€1,325 | -0.5% |
| Tangible fixed assets | 22/27 | €273,367 | €272,042 | -€1,325 | -0.5% |
| Land and buildings | 22 | €273,367 | €266,707 | -€6,660 | -2.4% |
| Plant, machinery and equipment | 23 | - | €589 | +€589 | |
| Furniture and vehicles | 24 | - | €1,149 | +€1,149 | |
| Other tangible fixed assets | 26 | - | €3,597 | +€3,597 | |
| Financial fixed assets | 28 | €396 | €396 | = | 0.0% |
| Current assets | 29/58 | €251,798 | €225,714 | -€26,083 | -10.4% |
| Amounts receivable within one year | 40/41 | €229,308 | €214,858 | -€14,451 | -6.3% |
| Trade receivables | 40 | €229,308 | €209,298 | -€20,010 | -8.7% |
| Other amounts receivable | 41 | - | €5,560 | +€5,560 | |
| Cash at bank and in hand | 54/58 | €20,719 | €9,381 | -€11,338 | -54.7% |
| Deferred charges and accrued income | 490/1 | €1,770 | €1,476 | -€294 | -16.6% |
| Total equity and liabilities | 10/49 | €525,560 | €498,152 | -€27,408 | -5.2% |
| Equity | 10/15 | €33,483 | -€13,679 | -€47,162 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,883 | -€32,279 | -€47,162 | |
| Amounts payable | 17/49 | €492,077 | €511,831 | +€19,753 | +4.0% |
| Amounts payable after more than one year | 17 | €400,000 | €400,000 | = | 0.0% |
| Financial debts | 170/4 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,871 | €111,831 | +€19,960 | +21.7% |
| Trade debts | 44 | €50,706 | €5,287 | -€45,419 | -89.6% |
| Suppliers | 440/4 | €50,706 | €5,287 | -€45,419 | -89.6% |
| Taxes, remuneration and social security | 45 | €15,477 | €22,634 | +€7,156 | +46.2% |
| Taxes | 450/3 | €12,353 | €3,643 | -€8,711 | -70.5% |
| Remuneration and social security | 454/9 | €3,124 | €18,991 | +€15,867 | +507.9% |
| Other amounts payable | 47/48 | €25,687 | €83,910 | +€58,223 | +226.7% |
| Accrued charges and deferred income | 492/3 | €207 | - | -€207 | |
| Remuneration, social security and pensions | 62 | €4,581 | €79,858 | +€75,277 | +1643.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,660 | €7,741 | +€1,081 | +16.2% |
| Other operating charges | 640/8 | €1,938 | €1,918 | -€20 | -1.0% |
| Gross operating margin | 9900 | €32,830 | €42,518 | +€9,688 | +29.5% |
| Operating profit (loss) | 9901 | €19,652 | -€46,998 | -€66,650 | |
| Financial income | 75/76B | €542 | €5 | -€537 | -99.1% |
| Recurring financial income | 75 | €542 | €5 | -€537 | -99.1% |
| Financial charges | 65/66B | €68 | €168 | +€101 | +148.6% |
| Recurring financial charges | 65 | €68 | €168 | +€101 | +148.6% |
| Profit (loss) for the period before taxes | 9903 | €20,126 | -€47,162 | -€67,288 | |
| Income taxes | 67/77 | €5,560 | - | -€5,560 | |
| Profit (loss) for the period | 9904 | €14,566 | -€47,162 | -€61,728 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,566 | -€47,162 | -€61,728 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.