FISALAM: what changed
Two fiscal 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.
FISALAM
Largest movements
- Cash +€20,922
up €20,922 (+277.9%), from €7,527 to €28,450
mainly Net result for the year (+€10,279) and Other debts (+€6,799)
- Receivables within one year -€771
down €771 (-34.9%), from €2,213 to €1,441
- Profit (loss) carried forward +€10,279
up €10,279, from -€8,700 to €1,579
- Other debts +€6,799
up €6,799 (+80.3%), from €8,466 to €15,265
- Tax, wage and social debts +€3,178
up €3,178 (+310.0%), from €1,025 to €4,203
of which Remuneration and social security: +€2,672
- Turnover +€43,657
up €43,657 (+103.9%), from €42,026 to €85,683
- Gross operating margin +€30,596
up €30,596 (+8983.3%), from €341 to €30,937
- Staff costs +€17,486
up €17,486 (+1425.5%), from €1,227 to €18,713
- Purchases and services +€13,114
up €13,114 (+31.5%), from €41,686 to €54,800
- Other operating charges -€7,816
down €7,816 (-83.4%), from €9,369 to €1,554
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 | €9,740 | €29,891 | +€20,151 | +206.9% |
| Current assets | 29/58 | €9,740 | €29,891 | +€20,151 | +206.9% |
| Amounts receivable within one year | 40/41 | €2,213 | €1,441 | -€771 | -34.9% |
| Other amounts receivable | 41 | €2,213 | €1,441 | -€771 | -34.9% |
| Cash at bank and in hand | 54/58 | €7,527 | €28,450 | +€20,922 | +277.9% |
| Total equity and liabilities | 10/49 | €9,740 | €29,891 | +€20,151 | +206.9% |
| Equity | 10/15 | -€643 | €9,635 | +€10,279 | |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,700 | €1,579 | +€10,279 | |
| Amounts payable | 17/49 | €10,383 | €20,256 | +€9,872 | +95.1% |
| Amounts payable within one year | 42/48 | €10,220 | €20,256 | +€10,036 | +98.2% |
| Trade debts | 44 | €728 | €787 | +€59 | +8.1% |
| Suppliers | 440/4 | €728 | €787 | +€59 | +8.1% |
| Taxes, remuneration and social security | 45 | €1,025 | €4,203 | +€3,178 | +310.0% |
| Taxes | 450/3 | €43 | €550 | +€507 | +1165.2% |
| Remuneration and social security | 454/9 | €982 | €3,653 | +€2,672 | +272.1% |
| Other amounts payable | 47/48 | €8,466 | €15,265 | +€6,799 | +80.3% |
| Accrued charges and deferred income | 492/3 | €164 | - | -€164 | |
| Turnover | 70 | €42,026 | €85,683 | +€43,657 | +103.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,686 | €54,800 | +€13,114 | +31.5% |
| Remuneration, social security and pensions | 62 | €1,227 | €18,713 | +€17,486 | +1425.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€146 | -€146 | |
| Other operating charges | 640/8 | €9,369 | €1,554 | -€7,816 | -83.4% |
| Gross operating margin | 9900 | €341 | €30,937 | +€30,596 | +8983.3% |
| Operating profit (loss) | 9901 | -€10,255 | €10,816 | +€21,072 | |
| Financial income | 75/76B | - | €164 | +€164 | |
| Recurring financial income | 75 | - | €164 | +€164 | |
| Financial charges | 65/66B | €164 | €151 | -€12 | -7.5% |
| Recurring financial charges | 65 | €164 | €151 | -€12 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,419 | €10,829 | +€21,248 | |
| Income taxes | 67/77 | - | €550 | +€550 | |
| Profit (loss) for the period | 9904 | -€10,419 | €10,279 | +€20,698 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,419 | €10,279 | +€20,698 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.