FISCOPTI (0456.619.679): financials and annual accounts

FISCOPTI

Antwerp ·KBO/BCE: BE 0456.619.679

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007
Balance sheet: assets
Total assets`20/58`	266,386	219,638	337,197	283,047	263,618	253,309	277,537	234,177	277,288	372,142	412,349	428,907	381,161	415,202	474,500	418,420	495,038	449,085	373,659
Fixed assets`21/28`	92,262	99,321	125,362	134,207	159,077	157,241	189,942	96,336	121,289	181,778	229,570	269,315	297,352	321,755	368,523	387,884	422,320	341,402	282,384
Intangible fixed assets`21`	1,774	2,642	3,510	2,588	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Tangible fixed assets`22/27`	90,413	96,604	121,777	131,544	159,002	157,166	189,867	96,261	121,214	181,703	229,495	269,240	297,252	321,755	368,523	387,884	422,320	341,402	282,384
Land and buildings`22`	-	-	-	-	-	-	-	-	7,012	15,243	23,474	31,705	39,936	48,167	56,398	64,628	72,858	8,434	4,830
Furniture and vehicles`24`	17,148	2,562	6,593	8,163	6,818	2,763	5,525	155	466	5,439	17,765	30,353	25,604	15,659	27,979	26,802	28,183	3,250	6,249
Other tangible fixed assets`26`	73,265	94,042	115,184	123,381	152,184	154,403	184,342	96,106	113,736	161,021	188,256	207,182	231,712	257,929	284,146	296,454	321,279	329,718	271,305
Financial fixed assets`28`	75	75	75	75	75	75	75	75	75	75	75	75	100	-	-	-	-	-	-
Current assets`29/58`	174,124	120,317	211,835	148,840	104,541	96,068	87,595	137,841	155,999	190,364	182,779	159,592	83,809	93,447	105,977	30,536	72,718	107,683	91,275
Amounts receivable within one year`40/41`	130,144	120,317	211,835	148,840	88,191	86,565	87,595	135,779	155,567	148,376	181,430	135,604	62,996	83,623	101,296	30,397	72,718	89,589	40,834
Trade receivables`40`	130,144	120,317	103,435	148,840	87,856	86,565	87,595	52,951	79,048	93,731	90,743	131,404	62,941	75,559	96,296	26,832	25,809	51,848	30,576
Other amounts receivable`41`	-	-	108,400	-	335	-	-	82,828	76,519	54,645	90,687	4,200	55	8,064	5,000	3,565	46,909	37,741	10,258
Current investments`50/53`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	15,000	40,000
Cash at bank and in hand`54/58`	1,913	-	-	-	15,807	-	-	62	432	488	1,349	84	551	54	-	-	-	3,094	10,441
Deferred charges and accrued income`490/1`	42,067	-	-	-	543	9,503	-	2,000	-	41,500	-	23,904	20,262	9,770	4,681	139	-	-	-
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	266,386	219,638	337,197	283,047	263,618	253,309	277,537	234,177	277,288	372,142	412,349	428,907	381,161	415,202	474,500	418,420	495,038	449,085	373,659
Equity`10/15`	21,050	21,885	50,200	106,200	64,100	22,000	13,297	12,970	-20,584	-16,567	-7,305	15,524	7,975	16,568	22,582	22,358	22,009	24,249	22,000
Contributions`10/11`	-	-	-	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000
Capital`10`	-	-	-	20,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Issued capital`100`	-	-	-	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000
Reserves`13`	21,050	21,885	50,200	86,200	44,100	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000
Non-distributable reserves`130/1`	-	-	-	2,000	2,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000
Tax-exempt reserves`132`	21,050	21,050	42,100	42,100	21,050	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Distributable reserves`133`	-	835	8,100	42,100	21,050	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) carried forward`14`	-	-	-	-	-	-	-8,703	-9,030	-42,584	-38,567	-29,305	-6,476	-14,025	-5,432	582	358	9	2,249	-
Provisions and deferred taxes`16`	-	-	-	-	-	-	-	-	-	33,173	23,897	21,153	-	-	-	-	-	15,000	15,000
Provisions for liabilities and charges`160/5`	-	-	-	-	-	-	-	-	-	33,173	23,897	21,153	-	-	-	-	-	15,000	15,000
Amounts payable`17/49`	245,336	197,753	286,997	176,847	199,518	231,309	264,240	221,207	297,872	355,536	395,757	392,230	373,186	398,634	451,918	396,062	473,029	409,836	336,659
Amounts payable after more than one year`17`	34,411	32,873	46,291	53,923	80,490	106,445	131,802	80,434	96,969	175,716	221,482	265,315	284,261	294,357	323,882	354,118	382,800	385,260	309,336
Financial debts`170/4`	34,411	32,873	46,291	53,923	80,490	106,445	131,802	80,434	96,969	175,716	221,482	265,315	284,261	294,357	323,882	354,118	382,800	385,260	309,336
Amounts payable within one year`42/48`	210,925	163,880	240,706	122,165	118,590	124,646	131,934	140,633	197,424	179,197	173,555	126,915	88,772	103,506	126,982	41,944	90,229	24,576	27,191
Current portion of amounts payable after more than one year`42`	16,462	13,644	21,494	26,567	25,955	25,357	24,764	16,535	28,161	45,765	44,446	43,411	31,188	35,347	30,767	28,682	27,172	20,076	12,002
Financial debts`43`	5,121	21,838	30,823	17,417	13,072	17,989	28,692	15,580	1,296	3,813	4,000	-	-	2,197	2,225	1,348	2,044	-	-
Credit institutions`430/8`	5,121	21,838	30,823	17,417	13,072	17,989	28,692	15,580	1,296	3,813	4,000	-	-	2,197	2,225	1,348	2,044	-	-
Trade debts`44`	123,652	49,276	38,940	20,141	23,521	21,289	26,518	64,244	67,395	44,514	35,475	33,716	29,219	37,738	65,535	6,173	22,667	-	-
Suppliers`440/4`	123,652	49,276	38,940	20,141	23,521	21,289	26,518	64,244	67,395	44,514	35,475	33,716	29,219	37,738	65,535	6,173	22,667	-	-
Taxes, remuneration and social security`45`	45,780	53,900	66,171	50,195	26,776	45,396	42,623	44,274	40,876	85,105	74,073	40,598	24,438	28,224	21,545	5,741	5,346	4,500	15,189
Taxes`450/3`	43,027	43,914	52,344	40,595	26,776	45,396	37,955	33,882	35,992	58,091	54,484	29,169	19,971	13,437	8,944	-	-	4,500	10,113
Remuneration and social security`454/9`	2,753	9,986	13,827	9,600	-	-	4,668	10,392	4,884	27,014	19,589	11,429	4,467	14,787	12,601	5,741	5,346	-	5,076
Other amounts payable`47/48`	19,910	25,222	83,278	7,845	29,266	14,615	9,337	-	59,696	-	15,561	9,190	3,927	-	6,910	-	33,000	-	-
Accrued charges and deferred income`492/3`	-	1,000	-	759	438	218	504	140	3,479	623	720	-	153	771	1,054	-	-	-	132
Income statement
Non-recurring operating income`76A`	-	-	-	-	1,060	-	3,349	-	2,744	-	-	-	3,574	-	-	1,106	1,033	-	-
Gross operating margin`9900`	384,098	360,802	286,270	235,307	226,588	191,470	191,716	169,720	126,536	178,542	170,065	151,887	123,474	158,015	158,660	140,546	156,415	168,613	65,906
Remuneration, social security and pensions`62`	280,049	271,758	183,521	119,949	111,767	110,206	123,246	74,464	49,510	99,089	108,213	64,271	59,022	78,217	79,591	47,441	48,732	55,971	34,587
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	23,513	26,041	31,535	33,585	32,605	32,703	32,857	26,915	32,501	48,412	48,682	53,496	48,219	54,370	54,457	48,160	45,358	37,591	11,763
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)`631/4`	-	-	-	-	-	-	-	-	-	-	-	-	-	2,501	-	-3,389	4,495	-	-
Provisions for liabilities and charges: additions (uses and reversals)`635/8`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-15,000	-	-
Other operating charges`640/8`	7,122	7,229	8,440	4,474	3,363	6,562	5,821	6,483	9,232	12,047	12,083	5,751	5,522	5,795	2,719	5,347	2,348	3,171	2,620
Non-recurring operating charges`66A`	-	-	-	256	-	1,274	1,966	1,848	10,324	10,605	-	-	-	1,082	-	-	-	-	-
Operating profit (loss)`9901`	73,414	55,774	62,774	77,043	78,853	40,725	27,826	61,858	24,969	18,994	1,087	28,369	10,711	17,132	21,893	42,987	70,482	71,880	16,936
Financial income`75/76B`	5,883	5,488	1,559	559	1,785	608	-	7	-	691	415	675	247	673	1,716	215	4,546	3,866	2,547
Recurring financial income`75`	5,883	5,488	1,559	559	1,785	608	-	7	-	691	415	675	247	673	1,716	215	4,546	3,866	2,547
Financial charges`65/66B`	19,098	16,914	13,212	8,324	8,257	9,038	10,674	8,207	25,268	17,124	16,981	18,852	20,225	23,343	21,822	23,332	23,544	17,815	8,924
Recurring financial charges`65`	19,098	16,914	13,212	8,324	8,257	9,038	10,674	6,359	25,268	17,124	16,981	18,852	20,225	23,343	21,822	23,332	23,544	17,815	8,924
Non-recurring financial charges`66B`	-	-	-	-	-	-	-	1,848	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) for the period before taxes`9903`	60,199	44,348	51,121	69,278	72,381	32,295	17,152	53,658	-299	-8,044	-15,479	10,192	-5,693	-6,620	1,787	20,976	52,517	57,931	10,559
Income taxes`67/77`	1,440	663	8,740	20,000	12,203	6,100	16,825	20,104	3,718	1,218	7,350	2,643	2,900	-606	1,563	9,627	21,757	25,682	47
Profit (loss) for the period`9904`	58,759	43,685	42,381	49,278	60,178	26,195	327	33,554	-4,017	-9,262	-22,829	7,549	-8,593	-6,014	224	11,349	30,760	32,249	10,512
Transfer from tax-exempt reserves`789`	-	21,050	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to tax-exempt reserves`689`	-	-	-	21,050	21,050	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) for the period to be appropriated`9905`	58,759	64,735	42,381	28,228	39,128	26,195	327	33,554	-4,017	-9,262	-22,829	7,549	-8,593	-6,014	224	11,349	30,760	32,249	10,512
Appropriation of the result
Profit (loss) to be appropriated`9906`	58,759	64,735	42,381	28,228	39,128	17,492	-8,703	-9,030	-42,584	-38,567	-29,305	-6,476	-14,025	-5,432	582	11,358	33,009	32,249	80,821
Transfer from equity`791/2`	835	28,315	37,408	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to equity`691/2`	-	21,050	-	21,050	21,050	-	-	-	-	-	-	-	-	-	-	-	-	-	-
To other reserves`6921`	-	21,050	-	21,050	21,050	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit to be distributed`694/7`	59,594	72,000	79,789	7,178	18,078	17,492	-	-	-	-	-	-	-	-	-	11,000	33,000	30,000	80,821
Return on contributions (dividend)`694`	-	-	3,408	-	-	-	-	-	-	-	-	-	-	-	-	-	-	30,000	80,821
Directors or managers`695`	59,594	72,000	76,381	7,178	18,078	17,492	-	-	-	-	-	-	-	-	-	11,000	33,000	-	-
Social balance sheet
Average staff (FTE)`9087`	4.5	5.3	4	2.7	2.7	2.5	2.6	2.3	0.7	2.2	2.2	1.5	1.3	1.8	1.8	1.1	1	1.5	2
Hours worked`1013`	6,281	7,424	6,466	4,167	4,443	4,349	3,901	3,530	1,031	3,485	4,028	2,324	2,320	3,040	3,010	1,830	1,740	2,630	1,733
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Financial year	Type	Filed	Reference	Document
30-06-2025	abbreviated format	02-01-2026	2026-00000071	PDF
30-06-2024	abbreviated format	30-09-2024	2024-00482027	PDF
30-06-2023	abbreviated format	01-12-2023	2023-00520293	PDF
30-06-2022	abbreviated format	25-12-2022	2022-20548228	PDF
30-06-2021	abbreviated format	21-11-2021	2021-77900011	PDF
30-06-2020	abbreviated format	14-12-2020	2020-75500484	PDF
30-06-2019	abbreviated format	26-12-2019	2019-77600190	PDF
30-06-2018	abbreviated format	16-08-2018	2018-46200412	PDF
30-06-2017	abbreviated format	28-02-2018	2018-06200332	PDF
30-06-2016	abbreviated format	01-02-2017	2017-03600203	PDF
30-06-2015	abbreviated format	25-02-2016	2016-05100075	PDF
30-06-2014	abbreviated format	24-09-2014	2014-59500121	PDF
30-06-2013	abbreviated format	14-02-2014	2014-04200519	PDF
30-06-2012	abbreviated format	06-12-2012	2012-65900545	PDF
30-06-2011	abbreviated format	14-02-2012	2012-03500410	PDF
30-06-2010	abbreviated format	28-02-2011	2011-04700268	PDF
30-06-2009	abbreviated format	16-02-2010	2010-04500402	PDF
30-06-2008	abbreviated format	21-09-2008	2008-74200048	PDF
30-06-2007	abbreviated format	16-07-2007	2007-41100237	PDF
31-12-2006	abbreviated format	14-03-2007	2007-07304138	PDF
31-12-2005	abbreviated format	25-07-2006	2006-52602799	PDF
31-12-2004	abbreviated format	21-03-2005	2005-08202633	PDF
31-12-2003	abbreviated format	15-03-2004	2004-07201812	PDF
31-12-2002	abbreviated format	26-03-2003	2003-08601293	PDF
31-12-2001	abbreviated format	20-02-2002	2002-04601500	PDF
31-12-2000	abbreviated format	02-04-2001	2001-08600375	PDF
31-12-1999	abbreviated format	16-06-2000	2000-23200297	PDF
31-12-1998	abbreviated format	06-05-1999	1999-09300886	PDF
31-12-1997	abbreviated format	08-06-1998	1998-14604085	PDF
31-12-1996	abbreviated format	03-06-1997	1997-10901389	PDF

Year	Entries	Awarded	Paid
2025	1	€210	€210
2024	1	€210	€210
2023	1	€210	€210
2022	1	€1,704	€1,584

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007
EBITDA	96,927	81,815	94,309	110,628	111,458	73,428	60,683	88,773	57,470	67,406	49,769	81,865	58,930	71,502	76,350	91,147	115,840	109,471	28,699
Cash flow	82,272	69,726	73,916	82,863	92,783	58,898	33,184	60,469	28,484	39,150	25,853	61,045	39,626	48,356	54,681	59,509	76,118	69,840	22,275
Investment in fixed assets (approximation)	16,454	0	22,690	8,715	34,441	2	126,463	1,962	-27,988	620	8,937	25,559	23,816	7,602	35,096	13,724	126,276	96,609	8,999
Change in cash	-	-	-	-	-	-	-	-370	-56	-861	1,265	-467	497	-	-	-	-	-7,347	-
Working capital	-36,801	-43,563	-28,871	26,675	-14,049	-28,578	-44,339	-2,792	-41,425	11,167	9,224	32,677	-4,963	-10,059	-21,005	-11,408	-17,511	83,107	64,084
Solvency	7.9%	10.0%	14.9%	37.5%	24.3%	8.7%	4.8%	5.5%	-7.4%	-4.5%	-1.8%	3.6%	2.1%	4.0%	4.8%	5.3%	4.4%	5.4%	5.9%
Current ratio	0.83	0.73	0.88	1.22	0.88	0.77	0.66	0.98	0.79	1.06	1.05	1.26	0.94	0.90	0.83	0.73	0.81	4.38	3.36
Debt to equity	11.65	9.04	5.72	1.67	3.11	10.51	19.87	17.06	-	-	-	25.27	46.79	24.06	20.01	17.71	21.49	16.90	15.30
ROE	279.1%	199.6%	84.4%	46.4%	93.9%	119.1%	2.5%	258.7%	-	-	-	48.6%	-107.7%	-36.3%	1.0%	50.8%	139.8%	133.0%	47.8%
ROA	22.1%	19.9%	12.6%	17.4%	22.8%	10.3%	0.1%	14.3%	-1.4%	-2.5%	-5.5%	1.8%	-2.3%	-1.4%	0.0%	2.7%	6.2%	7.2%	2.8%
Interest coverage	5.08	4.84	7.14	13.29	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-

Item	30-06-2025	30-06-2024	30-06-2023	30-06-2022
Employees at the balance-sheet date	6	7	6	4
full-time	5	4	2	1
part-time	1	3	4	3
in full-time equivalents	5.4	5.1	4.7	2.7
Average over the year, in full-time equivalents	4.5	5.3	4	2.7
On a permanent contract	6	5	5	3
Joined	2	3	4	1
Left	3	2	2	0

FISCOPTI

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cash

Position in the sector

Solvency7.9%

Current ratio0.83

Return on assets22.1%

Staff

Staff cost per FTE€62,233

Joined and left-1

Filed annual accounts

Filings

Subsidies and aid

Flemish government 2022 to 2025, 4 entries, €2,334 awarded, €2,214 paid

Key figures and ratios

Social balance sheet

Securities and guarantees

Investments

Insights on FISCOPTI

Next steps

Item	30-06-2025	30-06-2024	30-06-2023	30-06-2022
Debts secured on the company's own assets	€30,380	€43,218	€53,957	€85,363
Mortgages, amount registered	€259,400	€259,400	€259,400	€259,400
Carrying value of the mortgaged assets	€65,105	€81,802	€98,864	€102,981

Item	30-06-2025	30-06-2024	30-06-2023	30-06-2022
Tangible fixed assets	€16,454	-	€20,937	€6,127
Intangible fixed assets	-	-	€1,753	€2,588
Depreciation and write-downs of the year	€23,513	€26,041	€31,535	€33,585