DG 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.
DG FISCA
Largest movements
- Tangible fixed assets +€107,398
new in 2025: €107,398
of which Land and buildings: +€99,170
- Financial fixed assets +€51,235
new in 2025: €51,235
- Receivables within one year +€14,901
up €14,901 (+947.3%), from €1,573 to €16,474
- Debts after one year +€165,860
new in 2025: €165,860
of which Financial debts: +€95,436
- Current portion of long-term debt +€3,666
new in 2025: €3,666
- Tax, wage and social debts +€3,248
up €3,248 (+492.0%), from €660 to €3,908
of which Taxes: +€1,727
- Gross operating margin +€25,507
up €25,507 (+5947.1%), from €429 to €25,936
- Depreciation +€21,737
new in 2025: €21,737
- Financial charges +€2,651
new in 2025: €2,651
- Other operating charges +€515
up €515 (+132.9%), from €387 to €902
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 | €4,296 | €177,938 | +€173,643 | +4042.2% |
| Fixed assets | 21/28 | - | €158,633 | +€158,633 | |
| Tangible fixed assets | 22/27 | - | €107,398 | +€107,398 | |
| Land and buildings | 22 | - | €99,170 | +€99,170 | |
| Plant, machinery and equipment | 23 | - | €533 | +€533 | |
| Furniture and vehicles | 24 | - | €4,963 | +€4,963 | |
| Other tangible fixed assets | 26 | - | €2,732 | +€2,732 | |
| Financial fixed assets | 28 | - | €51,235 | +€51,235 | |
| Current assets | 29/58 | €4,296 | €19,305 | +€15,009 | +349.4% |
| Amounts receivable within one year | 40/41 | €1,573 | €16,474 | +€14,901 | +947.3% |
| Trade receivables | 40 | €1,573 | €16,474 | +€14,901 | +947.3% |
| Cash at bank and in hand | 54/58 | €2,723 | €2,054 | -€669 | -24.6% |
| Deferred charges and accrued income | 490/1 | - | €777 | +€777 | |
| Total equity and liabilities | 10/49 | €4,296 | €177,938 | +€173,643 | +4042.2% |
| Equity | 10/15 | €2,033 | €2,493 | +€460 | +22.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33 | €493 | +€460 | +1380.3% |
| Amounts payable | 17/49 | €2,262 | €175,445 | +€173,182 | +7654.7% |
| Amounts payable after more than one year | 17 | - | €165,860 | +€165,860 | |
| Financial debts | 170/4 | - | €95,436 | +€95,436 | |
| Other amounts payable | 178/9 | - | €70,424 | +€70,424 | |
| Amounts payable within one year | 42/48 | €2,262 | €9,441 | +€7,179 | +317.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,666 | +€3,666 | |
| Trade debts | 44 | €1,497 | €1,867 | +€370 | +24.7% |
| Suppliers | 440/4 | €1,497 | €1,867 | +€370 | +24.7% |
| Taxes, remuneration and social security | 45 | €660 | €3,908 | +€3,248 | +492.0% |
| Taxes | 450/3 | €660 | €2,387 | +€1,727 | +261.5% |
| Remuneration and social security | 454/9 | - | €1,522 | +€1,522 | |
| Other amounts payable | 47/48 | €106 | - | -€106 | |
| Accrued charges and deferred income | 492/3 | - | €144 | +€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €21,737 | +€21,737 | |
| Other operating charges | 640/8 | €387 | €902 | +€515 | +132.9% |
| Gross operating margin | 9900 | €429 | €25,936 | +€25,507 | +5947.1% |
| Operating profit (loss) | 9901 | €42 | €3,296 | +€3,255 | +7831.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €2,651 | +€2,651 | |
| Recurring financial charges | 65 | - | €2,651 | +€2,651 | |
| Profit (loss) for the period before taxes | 9903 | €42 | €645 | +€604 | +1448.7% |
| Income taxes | 67/77 | €8 | €185 | +€177 | +2122.6% |
| Profit (loss) for the period | 9904 | €33 | €460 | +€427 | +1280.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33 | €460 | +€427 | +1280.3% |
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 10 October 2026 via checked.be.