C.B. 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.
C.B. FISC
Largest movements
- Tangible fixed assets -€66,009
down €66,009 (-36.5%), from €181,011 to €115,001
of which Furniture and vehicles: -€63,052
- Cash +€20,237
up €20,237 (+71.7%), from €28,240 to €48,477
mainly Net result for the year (+€111,979) and Depreciation (+€33,928)
- Profit (loss) carried forward +€111,979
up €111,979 (+347%), from €32,303 to €144,282
- Other debts -€98,052
down €98,052 (-58.6%), from €167,200 to €69,148
- Tax, wage and social debts -€45,566
down €45,566 (-94.8%), from €48,051 to €2,486
of which Taxes: -€32,791
- Current portion of long-term debt -€26,260
down €26,260 (-49.9%), from €52,612 to €26,352
- Debts after one year +€5,634
up €5,634 (+11.7%), from €48,323 to €53,957
- Gross operating margin +€83,747
up €83,747 (+20.4%), from €410,634 to €494,381
- Other operating charges +€19,433
up €19,433 (+237%), from €8,216 to €27,649
- Taxes +€14,868
up €14,868 (+48.9%), from €30,424 to €45,291
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 | €371,987 | €325,188 | -€46,799 | -12.6% |
| Fixed assets | 21/28 | €181,041 | €115,032 | -€66,009 | -36.5% |
| Tangible fixed assets | 22/27 | €181,011 | €115,001 | -€66,009 | -36.5% |
| Furniture and vehicles | 24 | €156,962 | €93,910 | -€63,052 | -40.2% |
| Other tangible fixed assets | 26 | €24,048 | €21,091 | -€2,957 | -12.3% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €190,946 | €210,156 | +€19,210 | +10.1% |
| Amounts receivable within one year | 40/41 | €162,210 | €161,183 | -€1,027 | -0.6% |
| Trade receivables | 40 | €155,299 | €145,500 | -€9,799 | -6.3% |
| Other amounts receivable | 41 | €6,911 | €15,683 | +€8,773 | +127% |
| Cash at bank and in hand | 54/58 | €28,240 | €48,477 | +€20,237 | +71.7% |
| Deferred charges and accrued income | 490/1 | €496 | €496 | = | 0.0% |
| Total equity and liabilities | 10/49 | €371,987 | €325,188 | -€46,799 | -12.6% |
| Equity | 10/15 | €53,203 | €165,182 | +€111,979 | +210% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,303 | €144,282 | +€111,979 | +347% |
| Amounts payable | 17/49 | €318,784 | €160,006 | -€158,778 | -49.8% |
| Amounts payable after more than one year | 17 | €48,323 | €53,957 | +€5,634 | +11.7% |
| Financial debts | 170/4 | €48,323 | €53,957 | +€5,634 | +11.7% |
| Amounts payable within one year | 42/48 | €270,462 | €106,049 | -€164,413 | -60.8% |
| Current portion of amounts payable after more than one year | 42 | €52,612 | €26,352 | -€26,260 | -49.9% |
| Trade debts | 44 | €2,599 | €8,063 | +€5,465 | +210% |
| Suppliers | 440/4 | €2,599 | €8,063 | +€5,465 | +210% |
| Taxes, remuneration and social security | 45 | €48,051 | €2,486 | -€45,566 | -94.8% |
| Taxes | 450/3 | €35,277 | €2,486 | -€32,791 | -93.0% |
| Remuneration and social security | 454/9 | €12,774 | - | -€12,774 | |
| Other amounts payable | 47/48 | €167,200 | €69,148 | -€98,052 | -58.6% |
| Remuneration, social security and pensions | 62 | €266,514 | €270,295 | +€3,782 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,318 | €33,928 | -€4,391 | -11.5% |
| Other operating charges | 640/8 | €8,216 | €27,649 | +€19,433 | +237% |
| Non-recurring operating charges | 66A | €594 | €456 | -€137 | -23.1% |
| Gross operating margin | 9900 | €410,634 | €494,381 | +€83,747 | +20.4% |
| Operating profit (loss) | 9901 | €96,992 | €162,052 | +€65,060 | +67.1% |
| Financial income | 75/76B | €29 | €1,482 | +€1,453 | +4,974% |
| Recurring financial income | 75 | €29 | €1,482 | +€1,453 | +4,974% |
| Financial charges | 65/66B | €7,214 | €6,264 | -€950 | -13.2% |
| Recurring financial charges | 65 | €7,214 | €6,264 | -€950 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €89,807 | €157,270 | +€67,463 | +75.1% |
| Income taxes | 67/77 | €30,424 | €45,291 | +€14,868 | +48.9% |
| Profit (loss) for the period | 9904 | €59,383 | €111,979 | +€52,596 | +88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,383 | €111,979 | +€52,596 | +88.6% |
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 29 October 2026 via checked.be.