DD 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.
DD FISC
Largest movements
- Current investments -€256,000
down €256,000 (-100%), from €256,000 to €0
- Receivables within one year +€252,598
up €252,598 (+640%), from €39,464 to €292,062
of which Other amounts receivable: +€247,020
- Tangible fixed assets -€169,958
down €169,958 (-65.0%), from €261,314 to €91,356
of which Land and buildings: -€146,177
- Cash +€46,827
up €46,827 (+19.2%), from €243,766 to €290,593
mainly Net result for the year (+€568,534) and Other debts (+€368,535)
- Deferred charges and accrued income -€37,259
down €37,259 (-93.7%), from €39,759 to €2,500
- Reserves -€545,420
down €545,420 (-99.4%), from €548,939 to €3,519
- Other debts +€368,535
up €368,535 (+184%), from €200,000 to €568,535
- Tax, wage and social debts +€73,222
up €73,222 (+267%), from €27,375 to €100,597
of which Taxes: +€73,306
- Current portion of long-term debt -€40,000
no longer reported in 2025 (was €40,000)
- Contributions -€19,872
down €19,872 (-99.4%), from €20,000 to €128
- Gross operating margin +€380,616
up €380,616 (+131%), from €290,725 to €671,341
- Staff costs -€53,967
down €53,967 (-43.7%), from €123,501 to €69,534
- Taxes -€33,470
down €33,470 (-87.6%), from €38,211 to €4,741
- Depreciation -€23,783
down €23,783 (-50.0%), from €47,564 to €23,781
- Financial income -€19,994
down €19,994 (-98.8%), from €20,231 to €237
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 | €840,303 | €676,511 | -€163,792 | -19.5% |
| Fixed assets | 21/28 | €261,314 | €91,356 | -€169,958 | -65.0% |
| Tangible fixed assets | 22/27 | €261,314 | €91,356 | -€169,958 | -65.0% |
| Land and buildings | 22 | €146,177 | - | -€146,177 | |
| Furniture and vehicles | 24 | €115,137 | €91,356 | -€23,781 | -20.7% |
| Current assets | 29/58 | €578,989 | €585,155 | +€6,166 | +1.1% |
| Amounts receivable within one year | 40/41 | €39,464 | €292,062 | +€252,598 | +640% |
| Trade receivables | 40 | €38,242 | €43,820 | +€5,578 | +14.6% |
| Other amounts receivable | 41 | €1,222 | €248,242 | +€247,020 | +20,214% |
| Current investments | 50/53 | €256,000 | €0 | -€256,000 | -100% |
| Cash at bank and in hand | 54/58 | €243,766 | €290,593 | +€46,827 | +19.2% |
| Deferred charges and accrued income | 490/1 | €39,759 | €2,500 | -€37,259 | -93.7% |
| Total equity and liabilities | 10/49 | €840,303 | €676,511 | -€163,792 | -19.5% |
| Equity | 10/15 | €569,595 | €3,651 | -€565,944 | -99.4% |
| Contributions | 10/11 | €20,000 | €128 | -€19,872 | -99.4% |
| Reserves | 13 | €548,939 | €3,519 | -€545,420 | -99.4% |
| Distributable reserves | 133 | €548,939 | €3,519 | -€545,420 | -99.4% |
| Profit (loss) carried forward | 14 | €656 | €4 | -€652 | -99.4% |
| Amounts payable | 17/49 | €270,708 | €672,860 | +€402,152 | +149% |
| Amounts payable after more than one year | 17 | €3,333 | €3,333 | = | 0.0% |
| Financial debts | 170/4 | €3,333 | €3,333 | = | 0.0% |
| Amounts payable within one year | 42/48 | €267,375 | €669,310 | +€401,935 | +150% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | - | -€40,000 | |
| Trade debts | 44 | - | €178 | +€178 | |
| Suppliers | 440/4 | - | €178 | +€178 | |
| Taxes, remuneration and social security | 45 | €27,375 | €100,597 | +€73,222 | +267% |
| Taxes | 450/3 | €20,388 | €93,694 | +€73,306 | +360% |
| Remuneration and social security | 454/9 | €6,987 | €6,903 | -€84 | -1.2% |
| Other amounts payable | 47/48 | €200,000 | €568,535 | +€368,535 | +184% |
| Accrued charges and deferred income | 492/3 | - | €217 | +€217 | |
| Non-recurring operating income | 76A | €9,500 | €293,200 | +€283,700 | +2,986% |
| Remuneration, social security and pensions | 62 | €123,501 | €69,534 | -€53,967 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,564 | €23,781 | -€23,783 | -50.0% |
| Other operating charges | 640/8 | - | €2,651 | +€2,651 | |
| Non-recurring operating charges | 66A | - | €1,513 | +€1,513 | |
| Gross operating margin | 9900 | €290,725 | €671,341 | +€380,616 | +131% |
| Operating profit (loss) | 9901 | €119,660 | €573,862 | +€454,202 | +380% |
| Financial income | 75/76B | €20,231 | €237 | -€19,994 | -98.8% |
| Recurring financial income | 75 | €20,231 | €237 | -€19,994 | -98.8% |
| Financial charges | 65/66B | €17,429 | €824 | -€16,605 | -95.3% |
| Recurring financial charges | 65 | €17,429 | €824 | -€16,605 | -95.3% |
| Profit (loss) for the period before taxes | 9903 | €122,462 | €573,275 | +€450,813 | +368% |
| Income taxes | 67/77 | €38,211 | €4,741 | -€33,470 | -87.6% |
| Profit (loss) for the period | 9904 | €84,251 | €568,534 | +€484,283 | +575% |
| Profit (loss) for the period to be appropriated | 9905 | €84,251 | €568,534 | +€484,283 | +575% |
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 25 October 2026 via checked.be.