FESCACOM IT: 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.
FESCACOM IT
Largest movements
- Cash +€13,289
up €13,289 (+325.3%), from €4,085 to €17,373
mainly Net result for the year (+€20,987) and Tax, wage and social debts (+€2,977)
- Receivables within one year +€7,439
up €7,439 (+41.8%), from €17,789 to €25,229
of which Other amounts receivable: +€7,820
- Deferred charges and accrued income +€1,422
new in 2025: €1,422
- Current investments +€1,400
up €1,400 (+4.0%), from €35,000 to €36,400
- Profit (loss) carried forward +€20,987
up €20,987 (+72.7%), from €28,849 to €49,836
- Other debts -€3,822
no longer reported in 2025 (was €3,822)
- Tax, wage and social debts +€2,977
up €2,977 (+36.6%), from €8,122 to €11,099
- Trade debts +€2,099
up €2,099 (+256.0%), from €820 to €2,919
- Gross operating margin -€5,385
down €5,385 (-13.7%), from €39,233 to €33,848
- Depreciation -€1,260
down €1,260 (-34.4%), from €3,657 to €2,397
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 | €62,073 | €84,313 | +€22,240 | +35.8% |
| Fixed assets | 21/28 | €5,199 | €3,889 | -€1,310 | -25.2% |
| Intangible fixed assets | 21 | €1,759 | €1,050 | -€709 | -40.3% |
| Tangible fixed assets | 22/27 | €3,440 | €2,839 | -€601 | -17.5% |
| Plant, machinery and equipment | 23 | €3,440 | €2,839 | -€601 | -17.5% |
| Current assets | 29/58 | €56,874 | €80,424 | +€23,550 | +41.4% |
| Amounts receivable within one year | 40/41 | €17,789 | €25,229 | +€7,439 | +41.8% |
| Trade receivables | 40 | €12,060 | €11,679 | -€381 | -3.2% |
| Other amounts receivable | 41 | €5,729 | €13,550 | +€7,820 | +136.5% |
| Current investments | 50/53 | €35,000 | €36,400 | +€1,400 | +4.0% |
| Cash at bank and in hand | 54/58 | €4,085 | €17,373 | +€13,289 | +325.3% |
| Deferred charges and accrued income | 490/1 | - | €1,422 | +€1,422 | |
| Total equity and liabilities | 10/49 | €62,073 | €84,313 | +€22,240 | +35.8% |
| Equity | 10/15 | €49,309 | €70,296 | +€20,987 | +42.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,849 | €49,836 | +€20,987 | +72.7% |
| Amounts payable | 17/49 | €12,764 | €14,018 | +€1,253 | +9.8% |
| Amounts payable within one year | 42/48 | €12,764 | €14,018 | +€1,253 | +9.8% |
| Trade debts | 44 | €820 | €2,919 | +€2,099 | +256.0% |
| Suppliers | 440/4 | €820 | €2,919 | +€2,099 | +256.0% |
| Taxes, remuneration and social security | 45 | €8,122 | €11,099 | +€2,977 | +36.6% |
| Taxes | 450/3 | €8,122 | €11,099 | +€2,977 | +36.6% |
| Other amounts payable | 47/48 | €3,822 | - | -€3,822 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,657 | €2,397 | -€1,260 | -34.4% |
| Other operating charges | 640/8 | €1,519 | €1,863 | +€343 | +22.6% |
| Gross operating margin | 9900 | €39,233 | €33,848 | -€5,385 | -13.7% |
| Operating profit (loss) | 9901 | €34,057 | €29,588 | -€4,468 | -13.1% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €126 | €162 | +€36 | +28.6% |
| Recurring financial charges | 65 | €126 | €162 | +€36 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €33,931 | €29,440 | -€4,491 | -13.2% |
| Income taxes | 67/77 | €8,363 | €8,453 | +€90 | +1.1% |
| Profit (loss) for the period | 9904 | €25,568 | €20,987 | -€4,581 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,568 | €20,987 | -€4,581 | -17.9% |
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.