ED FISCOCONSULT: 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.
ED FISCOCONSULT
Largest movements
- Cash -€3,322
down €3,322 (-9.2%), from €36,273 to €32,952
mainly Net result for the year (-€2,375) and Tax, wage and social debts (-€890)
- Reserves -€5,000
down €5,000 (-14.9%), from €33,500 to €28,500
- Profit (loss) carried forward +€2,625
up €2,625 (+432%), from €608 to €3,233
- Tax, wage and social debts -€890
down €890 (-99.6%), from €893 to €3
- Trade debts -€387
no longer reported in 2025 (was €387)
- Gross operating margin +€2,858
up €2,858 (+60.3%), from -€4,744 to -€1,886
- Depreciation -€363
no longer reported in 2025 (was €363)
- Other operating charges -€96
down €96 (-17.2%), from €555 to €459
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 | €36,888 | €33,236 | -€3,652 | -9.9% |
| Current assets | 29/58 | €36,888 | €33,236 | -€3,652 | -9.9% |
| Amounts receivable within one year | 40/41 | €615 | €284 | -€331 | -53.8% |
| Other amounts receivable | 41 | €615 | €284 | -€331 | -53.8% |
| Cash at bank and in hand | 54/58 | €36,273 | €32,952 | -€3,322 | -9.2% |
| Total equity and liabilities | 10/49 | €36,888 | €33,236 | -€3,652 | -9.9% |
| Equity | 10/15 | €35,608 | €33,233 | -€2,375 | -6.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €33,500 | €28,500 | -€5,000 | -14.9% |
| Distributable reserves | 133 | €33,500 | €28,500 | -€5,000 | -14.9% |
| Profit (loss) carried forward | 14 | €608 | €3,233 | +€2,625 | +432% |
| Amounts payable | 17/49 | €1,281 | €3 | -€1,277 | -99.7% |
| Amounts payable within one year | 42/48 | €1,281 | €3 | -€1,277 | -99.7% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Taxes, remuneration and social security | 45 | €893 | €3 | -€890 | -99.6% |
| Taxes | 450/3 | €893 | €3 | -€890 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €363 | - | -€363 | |
| Other operating charges | 640/8 | €555 | €459 | -€96 | -17.2% |
| Gross operating margin | 9900 | -€4,744 | -€1,886 | +€2,858 | +60.3% |
| Operating profit (loss) | 9901 | -€5,661 | -€2,344 | +€3,317 | +58.6% |
| Financial income | 75/76B | €10 | €12 | +€1 | +14.1% |
| Recurring financial income | 75 | €10 | €12 | +€1 | +14.1% |
| Financial charges | 65/66B | €80 | €42 | -€38 | -47.1% |
| Recurring financial charges | 65 | €80 | €42 | -€38 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,731 | -€2,375 | +€3,356 | +58.6% |
| Income taxes | 67/77 | -€5 | - | +€5 | |
| Profit (loss) for the period | 9904 | -€5,726 | -€2,375 | +€3,351 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,726 | -€2,375 | +€3,351 | +58.5% |
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 30 October 2026 via checked.be.