BD FISCOM: 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.
BD FISCOM
Largest movements
- Cash -€7,007
down €7,007 (-20.6%), from €33,950 to €26,942
mainly Other debts (-€13,945) and Tax, wage and social debts (-€6,710)
- Current investments +€2,600
up €2,600 (+2.1%), from €126,802 to €129,402
- Other debts -€13,945
no longer reported in 2025 (was €13,945)
- Reserves +€12,689
up €12,689 (+9.1%), from €138,929 to €151,618
- Tax, wage and social debts -€6,710
down €6,710 (-73.1%), from €9,184 to €2,474
- Gross operating margin -€27,496
down €27,496 (-55.3%), from €49,757 to €22,260
- Taxes -€9,454
down €9,454 (-58.0%), from €16,304 to €6,850
- Financial income -€1,116
down €1,116 (-37.3%), from €2,994 to €1,878
- Depreciation +€661
up €661 (+29.4%), from €2,249 to €2,909
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 | €184,727 | €178,207 | -€6,520 | -3.5% |
| Fixed assets | 21/28 | €4,107 | €4,536 | +€428 | +10.4% |
| Tangible fixed assets | 22/27 | €4,107 | €4,536 | +€428 | +10.4% |
| Furniture and vehicles | 24 | €4,107 | €4,536 | +€428 | +10.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €180,620 | €173,671 | -€6,949 | -3.8% |
| Amounts receivable within one year | 40/41 | €16,509 | €15,259 | -€1,250 | -7.6% |
| Trade receivables | 40 | €16,509 | €7,912 | -€8,597 | -52.1% |
| Other amounts receivable | 41 | - | €7,346 | +€7,346 | |
| Current investments | 50/53 | €126,802 | €129,402 | +€2,600 | +2.1% |
| Cash at bank and in hand | 54/58 | €33,950 | €26,942 | -€7,007 | -20.6% |
| Deferred charges and accrued income | 490/1 | €3,359 | €2,068 | -€1,291 | -38.4% |
| Total equity and liabilities | 10/49 | €184,727 | €178,207 | -€6,520 | -3.5% |
| Equity | 10/15 | €157,529 | €170,218 | +€12,689 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €138,929 | €151,618 | +€12,689 | +9.1% |
| Distributable reserves | 133 | €138,929 | €151,618 | +€12,689 | +9.1% |
| Amounts payable | 17/49 | €27,199 | €7,989 | -€19,209 | -70.6% |
| Amounts payable within one year | 42/48 | €27,166 | €7,860 | -€19,306 | -71.1% |
| Trade debts | 44 | €4,037 | €5,386 | +€1,350 | +33.4% |
| Suppliers | 440/4 | €4,037 | €5,386 | +€1,350 | +33.4% |
| Taxes, remuneration and social security | 45 | €9,184 | €2,474 | -€6,710 | -73.1% |
| Taxes | 450/3 | €9,184 | €2,474 | -€6,710 | -73.1% |
| Other amounts payable | 47/48 | €13,945 | - | -€13,945 | |
| Accrued charges and deferred income | 492/3 | €33 | €129 | +€96 | +294.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,249 | €2,909 | +€661 | +29.4% |
| Other operating charges | 640/8 | €510 | €763 | +€253 | +49.5% |
| Non-recurring operating charges | 66A | - | €610 | +€610 | |
| Gross operating margin | 9900 | €49,757 | €22,260 | -€27,496 | -55.3% |
| Operating profit (loss) | 9901 | €46,997 | €17,978 | -€29,019 | -61.7% |
| Financial income | 75/76B | €2,994 | €1,878 | -€1,116 | -37.3% |
| Recurring financial income | 75 | €2,994 | €1,878 | -€1,116 | -37.3% |
| Financial charges | 65/66B | €77 | €317 | +€239 | +309.6% |
| Recurring financial charges | 65 | €77 | €317 | +€239 | +309.6% |
| Profit (loss) for the period before taxes | 9903 | €49,914 | €19,539 | -€30,375 | -60.9% |
| Income taxes | 67/77 | €16,304 | €6,850 | -€9,454 | -58.0% |
| Profit (loss) for the period | 9904 | €33,610 | €12,689 | -€20,921 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,610 | €12,689 | -€20,921 | -62.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.