FISALIS: what changed
What changed
FISALIS
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
-€43,939
2025 · -€36,572-€7,367
Equity
€281,547
2025 · €325,487-€43,940
Cash
€25,420
2025 · €115,760-€90,340
Balance sheet total
€640,198
2025 · €786,319-€146,121
Largest movements
Assets
- Cash -€90,340
down €90,340 (-78.0%), from €115,760 to €25,420
mainly Other debts (-€91,553) and Net result for the year (-€43,939)
- Tangible fixed assets -€61,656
down €61,656 (-9.4%), from €658,075 to €596,419
of which Land and buildings: -€59,988
- Receivables after one year +€15,639
new in 2026: €15,639
Equity and liabilities
- Other debts -€91,553
down €91,553 (-32.1%), from €285,308 to €193,755
- Profit (loss) carried forward -€43,940
down €43,940 (-81.4%), from -€54,013 to -€97,953
- Debts after one year -€9,191
down €9,191 (-5.7%), from €161,109 to €151,918
Income statement
- Depreciation +€30,217
up €30,217 (+64.2%), from €47,066 to €77,283
- Gross operating margin +€27,357
up €27,357 (+49.3%), from €55,504 to €82,861
- Turnover +€23,855
up €23,855 (+32.0%), from €74,640 to €98,495
- Financial charges +€6,203
up €6,203 (+10,338%), from €60 to €6,263
- Purchases and services -€3,502
down €3,502 (-18.3%), from €19,136 to €15,634
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€36,572
Gross operating margin
+€27,357
Depreciation
-€30,217
Other operating charges
+€1,726
Financial income
-€39
Financial charges
-€6,203
Taxes
+€9
Result 2026
-€43,939
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€65,821
Investment
-€15,627
Financing
-€8,892
Cash 2025
€115,760
From operations (derived)
-€65,821
Net result for the year
-€43,939
Depreciation
+€77,283
Receivables after one year
-€15,639
Receivables within one year
+€6,179
Deferred charges and accrued income
+€3,585
Trade debts
-€1,611
Tax, wage and social debts
-€126
Other debts
-€91,553
Investment (derived)
-€15,627
Investment in fixed assets (net)
-€15,627
Financing
-€8,892
Debts after one year
-€9,191
Current portion of long-term debt
+€300
Contributions, distributions and other
-€1
Cash 2026
€25,420
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €786,319 | €640,198 | -€146,121 | -18.6% |
| Fixed assets | 21/28 | €658,325 | €596,669 | -€61,656 | -9.4% |
| Tangible fixed assets | 22/27 | €658,075 | €596,419 | -€61,656 | -9.4% |
| Land and buildings | 22 | €653,807 | €593,819 | -€59,988 | -9.2% |
| Furniture and vehicles | 24 | €4,268 | €2,600 | -€1,668 | -39.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €127,994 | €43,529 | -€84,465 | -66.0% |
| Amounts receivable after more than one year | 29 | - | €15,639 | +€15,639 | |
| Trade receivables | 290 | - | €15,639 | +€15,639 | |
| Amounts receivable within one year | 40/41 | €6,179 | - | -€6,179 | |
| Trade receivables | 40 | €6,179 | - | -€6,179 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €115,760 | €25,420 | -€90,340 | -78.0% |
| Deferred charges and accrued income | 490/1 | €6,055 | €2,470 | -€3,585 | -59.2% |
| Total equity and liabilities | 10/49 | €786,319 | €640,198 | -€146,121 | -18.6% |
| Equity | 10/15 | €325,487 | €281,547 | -€43,940 | -13.5% |
| Reserves | 13 | €379,500 | €379,500 | = | 0.0% |
| Distributable reserves | 133 | €379,500 | €379,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,013 | -€97,953 | -€43,940 | -81.4% |
| Amounts payable | 17/49 | €460,832 | €358,651 | -€102,181 | -22.2% |
| Amounts payable after more than one year | 17 | €161,109 | €151,918 | -€9,191 | -5.7% |
| Financial debts | 170/4 | €161,109 | €151,918 | -€9,191 | -5.7% |
| Amounts payable within one year | 42/48 | €299,723 | €206,733 | -€92,990 | -31.0% |
| Current portion of amounts payable after more than one year | 42 | €8,891 | €9,191 | +€300 | +3.4% |
| Trade debts | 44 | €5,398 | €3,787 | -€1,611 | -29.8% |
| Suppliers | 440/4 | €5,398 | €3,787 | -€1,611 | -29.8% |
| Taxes, remuneration and social security | 45 | €126 | - | -€126 | |
| Taxes | 450/3 | €126 | - | -€126 | |
| Other amounts payable | 47/48 | €285,308 | €193,755 | -€91,553 | -32.1% |
| Turnover | 70 | €74,640 | €98,495 | +€23,855 | +32.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,136 | €15,634 | -€3,502 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,066 | €77,283 | +€30,217 | +64.2% |
| Other operating charges | 640/8 | €44,837 | €43,111 | -€1,726 | -3.8% |
| Gross operating margin | 9900 | €55,504 | €82,861 | +€27,357 | +49.3% |
| Operating profit (loss) | 9901 | -€36,399 | -€37,533 | -€1,134 | -3.1% |
| Financial income | 75/76B | €77 | €38 | -€39 | -50.6% |
| Recurring financial income | 75 | €77 | €38 | -€39 | -50.6% |
| Financial charges | 65/66B | €60 | €6,263 | +€6,203 | +10,338% |
| Recurring financial charges | 65 | €60 | €6,263 | +€6,203 | +10,338% |
| Profit (loss) for the period before taxes | 9903 | -€36,382 | -€43,758 | -€7,376 | -20.3% |
| Income taxes | 67/77 | €190 | €181 | -€9 | -4.7% |
| Profit (loss) for the period | 9904 | -€36,572 | -€43,939 | -€7,367 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,572 | -€43,939 | -€7,367 | -20.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.