CD - FISCA: 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.
CD - FISCA
Largest movements
- Receivables within one year +€7,321
up €7,321 (+7.6%), from €95,871 to €103,192
of which Other amounts receivable: +€5,374
- Cash -€6,193
down €6,193 (-54.4%), from €11,378 to €5,185
mainly Receivables within one year (-€7,321) and Deferred charges and accrued income (-€1,250)
- Deferred charges and accrued income +€1,250
new in 2021: €1,250
- Profit (loss) carried forward +€2,569
up €2,569 (+2.8%), from €92,092 to €94,661
- Turnover -€5,565
down €5,565 (-41.7%), from €13,360 to €7,795
- Gross operating margin -€4,812
down €4,812 (-68.4%), from €7,035 to €2,223
- Financial income -€1,883
down €1,883 (-25.9%), from €7,257 to €5,374
- Purchases and services -€753
down €753 (-11.9%), from €6,325 to €5,572
- Taxes +€602
up €602 (+14.2%), from €4,235 to €4,837
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,249 | €109,627 | +€2,378 | +2.2% |
| Current assets | 29/58 | €107,249 | €109,627 | +€2,378 | +2.2% |
| Amounts receivable within one year | 40/41 | €95,871 | €103,192 | +€7,321 | +7.6% |
| Trade receivables | 40 | €2,366 | €4,313 | +€1,947 | +82.3% |
| Other amounts receivable | 41 | €93,505 | €98,879 | +€5,374 | +5.7% |
| Cash at bank and in hand | 54/58 | €11,378 | €5,185 | -€6,193 | -54.4% |
| Deferred charges and accrued income | 490/1 | - | €1,250 | +€1,250 | |
| Total equity and liabilities | 10/49 | €107,249 | €109,627 | +€2,378 | +2.2% |
| Equity | 10/15 | €106,921 | €109,625 | +€2,704 | +2.5% |
| Contributions | 10/11 | €9,772 | €9,772 | = | 0.0% |
| Capital | 10 | €9,772 | €9,772 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €8,820 | €8,820 | = | 0.0% |
| Reserves | 13 | €5,057 | €5,192 | +€135 | +2.7% |
| Non-distributable reserves | 130/1 | €5,057 | €5,192 | +€135 | +2.7% |
| Legal reserve | 130 | €5,057 | €5,192 | +€135 | +2.7% |
| Profit (loss) carried forward | 14 | €92,092 | €94,661 | +€2,569 | +2.8% |
| Amounts payable | 17/49 | €328 | €2 | -€326 | -99.4% |
| Amounts payable within one year | 42/48 | €328 | €2 | -€326 | -99.4% |
| Trade debts | 44 | €2 | €2 | = | 0.0% |
| Suppliers | 440/4 | €2 | €2 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €326 | - | -€326 | |
| Taxes | 450/3 | €326 | - | -€326 | |
| Turnover | 70 | €13,360 | €7,795 | -€5,565 | -41.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,325 | €5,572 | -€753 | -11.9% |
| Gross operating margin | 9900 | €7,035 | €2,223 | -€4,812 | -68.4% |
| Operating profit (loss) | 9901 | €7,035 | €2,223 | -€4,812 | -68.4% |
| Financial income | 75/76B | €7,257 | €5,374 | -€1,883 | -25.9% |
| Recurring financial income | 75 | €7,257 | €5,374 | -€1,883 | -25.9% |
| Financial charges | 65/66B | €63 | €56 | -€7 | -11.1% |
| Recurring financial charges | 65 | €63 | €56 | -€7 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €14,229 | €7,541 | -€6,688 | -47.0% |
| Income taxes | 67/77 | €4,235 | €4,837 | +€602 | +14.2% |
| Profit (loss) for the period | 9904 | €9,994 | €2,704 | -€7,290 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,994 | €2,704 | -€7,290 | -72.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.