Atout Fisc: 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.
Atout Fisc
Largest movements
- Receivables within one year +€63,915
up €63,915 (+112%), from €57,141 to €121,057
of which Trade receivables: +€58,665
- Deferred charges and accrued income +€20,851
up €20,851 (+509%), from €4,095 to €24,946
- Cash +€13,295
up €13,295 (+60.2%), from €22,075 to €35,370
mainly Trade debts (+€69,483) and Tax, wage and social debts (+€15,888)
- Trade debts +€69,483
up €69,483 (+76.4%), from €90,953 to €160,436
- Tax, wage and social debts +€15,888
up €15,888 (+15,907%), from €100 to €15,988
of which Remuneration and social security: +€13,262
- Other debts +€9,051
up €9,051 (+954%), from €949 to €10,000
- Gross operating margin +€126,430
up €126,430 (+2,889%), from €4,376 to €130,806
- Staff costs +€114,306
new in 2025: €114,306
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 | €96,526 | €191,465 | +€94,939 | +98.4% |
| Fixed assets | 21/28 | €13,215 | €10,092 | -€3,123 | -23.6% |
| Intangible fixed assets | 21 | €2,919 | €1,506 | -€1,413 | -48.4% |
| Tangible fixed assets | 22/27 | €6,495 | €4,786 | -€1,709 | -26.3% |
| Furniture and vehicles | 24 | €6,495 | €4,786 | -€1,709 | -26.3% |
| Financial fixed assets | 28 | €3,800 | €3,800 | = | 0.0% |
| Current assets | 29/58 | €83,312 | €181,373 | +€98,061 | +118% |
| Amounts receivable within one year | 40/41 | €57,141 | €121,057 | +€63,915 | +112% |
| Trade receivables | 40 | €47,392 | €106,057 | +€58,665 | +124% |
| Other amounts receivable | 41 | €9,750 | €15,000 | +€5,250 | +53.9% |
| Cash at bank and in hand | 54/58 | €22,075 | €35,370 | +€13,295 | +60.2% |
| Deferred charges and accrued income | 490/1 | €4,095 | €24,946 | +€20,851 | +509% |
| Total equity and liabilities | 10/49 | €96,526 | €191,465 | +€94,939 | +98.4% |
| Equity | 10/15 | €4,495 | €5,039 | +€544 | +12.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,495 | €2,039 | +€544 | +36.4% |
| Amounts payable | 17/49 | €92,031 | €186,427 | +€94,395 | +103% |
| Amounts payable within one year | 42/48 | €92,001 | €186,424 | +€94,423 | +103% |
| Trade debts | 44 | €90,953 | €160,436 | +€69,483 | +76.4% |
| Suppliers | 440/4 | €90,953 | €160,436 | +€69,483 | +76.4% |
| Taxes, remuneration and social security | 45 | €100 | €15,988 | +€15,888 | +15,907% |
| Taxes | 450/3 | €100 | €2,727 | +€2,627 | +2,630% |
| Remuneration and social security | 454/9 | - | €13,262 | +€13,262 | |
| Other amounts payable | 47/48 | €949 | €10,000 | +€9,051 | +954% |
| Accrued charges and deferred income | 492/3 | €30 | €2 | -€28 | -91.9% |
| Remuneration, social security and pensions | 62 | - | €114,306 | +€114,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,181 | €4,116 | +€934 | +29.4% |
| Other operating charges | 640/8 | €487 | €500 | +€12 | +2.5% |
| Non-recurring operating charges | 66A | - | €10,000 | +€10,000 | |
| Gross operating margin | 9900 | €4,376 | €130,806 | +€126,430 | +2,889% |
| Operating profit (loss) | 9901 | €708 | €1,885 | +€1,177 | +166% |
| Financial income | 75/76B | €1 | €35 | +€34 | +2,496% |
| Recurring financial income | 75 | €1 | €35 | +€34 | +2,496% |
| Financial charges | 65/66B | €55 | €109 | +€54 | +98.4% |
| Recurring financial charges | 65 | €55 | €109 | +€54 | +98.4% |
| Profit (loss) for the period before taxes | 9903 | €654 | €1,811 | +€1,157 | +177% |
| Income taxes | 67/77 | €100 | €1,267 | +€1,167 | +1,169% |
| Profit (loss) for the period | 9904 | €554 | €544 | -€10 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €554 | €544 | -€10 | -1.9% |
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 1 November 2026 via checked.be.