FISACCOUNT: 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.
FISACCOUNT
Largest movements
- Receivables within one year +€58,858
up €58,858 (+36.2%), from €162,665 to €221,523
of which Other amounts receivable: +€81,754
- Tangible fixed assets -€43,144
down €43,144 (-21.9%), from €197,063 to €153,919
of which Furniture and vehicles: -€31,767
- Current investments -€30,836
down €30,836 (-35.7%), from €86,265 to €55,429
- Cash -€9,425
down €9,425 (-22.2%), from €42,467 to €33,043
mainly Receivables within one year (-€58,858) and Debts after one year (-€34,273)
- Debts after one year -€34,273
down €34,273 (-28.8%), from €118,868 to €84,595
- Reserves +€24,900
up €24,900 (+11.1%), from €223,692 to €248,592
of which Distributable reserves: +€29,400
- Tax, wage and social debts -€9,780
down €9,780 (-14.0%), from €69,636 to €59,856
of which Taxes: -€13,910
- Trade debts -€8,072
down €8,072 (-49.4%), from €16,332 to €8,260
- Accrued charges and deferred income +€5,761
up €5,761, from €0 to €5,761
- Staff costs +€30,394
up €30,394 (+16.4%), from €185,394 to €215,788
- Gross operating margin +€16,106
up €16,106 (+5.4%), from €296,033 to €312,140
- Other operating charges -€6,242
down €6,242 (-68.9%), from €9,054 to €2,812
- Financial income +€3,467
up €3,467 (+174%), from €1,995 to €5,462
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 | €507,364 | €486,877 | -€20,487 | -4.0% |
| Fixed assets | 21/28 | €197,063 | €153,919 | -€43,144 | -21.9% |
| Tangible fixed assets | 22/27 | €197,063 | €153,919 | -€43,144 | -21.9% |
| Plant, machinery and equipment | 23 | €5,892 | €4,154 | -€1,738 | -29.5% |
| Furniture and vehicles | 24 | €133,003 | €101,236 | -€31,767 | -23.9% |
| Other tangible fixed assets | 26 | €58,168 | €48,528 | -€9,640 | -16.6% |
| Current assets | 29/58 | €310,301 | €332,958 | +€22,657 | +7.3% |
| Amounts receivable within one year | 40/41 | €162,665 | €221,523 | +€58,858 | +36.2% |
| Trade receivables | 40 | €100,049 | €77,153 | -€22,896 | -22.9% |
| Other amounts receivable | 41 | €62,616 | €144,370 | +€81,754 | +131% |
| Current investments | 50/53 | €86,265 | €55,429 | -€30,836 | -35.7% |
| Cash at bank and in hand | 54/58 | €42,467 | €33,043 | -€9,425 | -22.2% |
| Deferred charges and accrued income | 490/1 | €18,904 | €22,964 | +€4,060 | +21.5% |
| Total equity and liabilities | 10/49 | €507,364 | €486,877 | -€20,487 | -4.0% |
| Equity | 10/15 | €254,711 | €279,627 | +€24,916 | +9.8% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €223,692 | €248,592 | +€24,900 | +11.1% |
| Tax-exempt reserves | 132 | €17,692 | €13,192 | -€4,500 | -25.4% |
| Distributable reserves | 133 | €206,000 | €235,400 | +€29,400 | +14.3% |
| Profit (loss) carried forward | 14 | €19 | €35 | +€16 | +80.4% |
| Provisions and deferred taxes | 16 | €5,897 | €4,397 | -€1,500 | -25.4% |
| Deferred taxes | 168 | €5,897 | €4,397 | -€1,500 | -25.4% |
| Amounts payable | 17/49 | €246,756 | €202,853 | -€43,903 | -17.8% |
| Amounts payable after more than one year | 17 | €118,868 | €84,595 | -€34,273 | -28.8% |
| Financial debts | 170/4 | €118,868 | €84,595 | -€34,273 | -28.8% |
| Amounts payable within one year | 42/48 | €127,888 | €112,497 | -€15,391 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €33,102 | €34,273 | +€1,172 | +3.5% |
| Financial debts | 43 | €8,818 | €10,108 | +€1,289 | +14.6% |
| Credit institutions | 430/8 | €8,818 | €10,108 | +€1,289 | +14.6% |
| Trade debts | 44 | €16,332 | €8,260 | -€8,072 | -49.4% |
| Suppliers | 440/4 | €16,332 | €8,260 | -€8,072 | -49.4% |
| Taxes, remuneration and social security | 45 | €69,636 | €59,856 | -€9,780 | -14.0% |
| Taxes | 450/3 | €44,389 | €30,479 | -€13,910 | -31.3% |
| Remuneration and social security | 454/9 | €25,247 | €29,377 | +€4,130 | +16.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €5,761 | +€5,761 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €185,394 | €215,788 | +€30,394 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,242 | €50,754 | +€1,512 | +3.1% |
| Other operating charges | 640/8 | €9,054 | €2,812 | -€6,242 | -68.9% |
| Gross operating margin | 9900 | €296,033 | €312,140 | +€16,106 | +5.4% |
| Operating profit (loss) | 9901 | €52,344 | €42,786 | -€9,558 | -18.3% |
| Financial income | 75/76B | €1,995 | €5,462 | +€3,467 | +174% |
| Recurring financial income | 75 | €1,995 | €5,462 | +€3,467 | +174% |
| Financial charges | 65/66B | €6,829 | €5,353 | -€1,476 | -21.6% |
| Recurring financial charges | 65 | €6,829 | €5,353 | -€1,476 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €47,510 | €42,895 | -€4,615 | -9.7% |
| Transfer from deferred taxes | 780 | €1,500 | €1,500 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €18,900 | €19,479 | +€579 | +3.1% |
| Profit (loss) for the period | 9904 | €30,110 | €24,916 | -€5,194 | -17.3% |
| Transfer from tax-exempt reserves | 789 | €4,500 | €4,500 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €34,610 | €29,416 | -€5,194 | -15.0% |
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 16 October 2026 via checked.be.