FISC 2000: 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.
FISC 2000
Largest movements
- Cash +€109,212
up €109,212 (+23.2%), from €470,934 to €580,147
mainly Other debts (+€226,806) and Net result for the year (+€105,692)
- Receivables within one year -€54,778
down €54,778 (-55.6%), from €98,552 to €43,774
of which Trade receivables: -€54,778
- Tangible fixed assets +€22,300
up €22,300 (+19.0%), from €117,516 to €139,817
of which Land and buildings: +€32,982
- Current investments +€9,756
new in 2025: €9,756
- Other debts +€226,806
up €226,806 (+8623.7%), from €2,630 to €229,436
- Reserves -€136,202
down €136,202 (-24.4%), from €557,180 to €420,977
- Debts after one year -€10,906
down €10,906 (-33.9%), from €32,190 to €21,284
- Tax, wage and social debts +€10,163
up €10,163 (+15.8%), from €64,124 to €74,287
of which Taxes: +€5,368
- Staff costs -€86,032
down €86,032 (-30.1%), from €285,800 to €199,767
- Gross operating margin -€84,616
down €84,616 (-17.4%), from €487,172 to €402,556
- Taxes -€17,268
down €17,268 (-24.0%), from €71,812 to €54,544
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 | €687,003 | €773,494 | +€86,491 | +12.6% |
| Fixed assets | 21/28 | €117,516 | €139,817 | +€22,300 | +19.0% |
| Tangible fixed assets | 22/27 | €117,516 | €139,817 | +€22,300 | +19.0% |
| Land and buildings | 22 | €63,570 | €96,552 | +€32,982 | +51.9% |
| Furniture and vehicles | 24 | €4,941 | €6,901 | +€1,960 | +39.7% |
| Leasing and similar rights | 25 | €49,005 | €36,364 | -€12,641 | -25.8% |
| Current assets | 29/58 | €569,486 | €633,677 | +€64,191 | +11.3% |
| Amounts receivable within one year | 40/41 | €98,552 | €43,774 | -€54,778 | -55.6% |
| Trade receivables | 40 | €98,552 | €43,774 | -€54,778 | -55.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | - | €9,756 | +€9,756 | |
| Cash at bank and in hand | 54/58 | €470,934 | €580,147 | +€109,212 | +23.2% |
| Total equity and liabilities | 10/49 | €687,003 | €773,494 | +€86,491 | +12.6% |
| Equity | 10/15 | €560,180 | €423,977 | -€136,202 | -24.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €557,180 | €420,977 | -€136,202 | -24.4% |
| Distributable reserves | 133 | €557,180 | €420,977 | -€136,202 | -24.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €126,823 | €349,517 | +€222,694 | +175.6% |
| Amounts payable after more than one year | 17 | €32,190 | €21,284 | -€10,906 | -33.9% |
| Financial debts | 170/4 | €32,190 | €21,284 | -€10,906 | -33.9% |
| Amounts payable within one year | 42/48 | €94,633 | €326,192 | +€231,559 | +244.7% |
| Current portion of amounts payable after more than one year | 42 | €10,436 | €10,906 | +€470 | +4.5% |
| Trade debts | 44 | €17,442 | €11,564 | -€5,879 | -33.7% |
| Suppliers | 440/4 | €17,442 | €11,564 | -€5,879 | -33.7% |
| Taxes, remuneration and social security | 45 | €64,124 | €74,287 | +€10,163 | +15.8% |
| Taxes | 450/3 | €36,692 | €42,059 | +€5,368 | +14.6% |
| Remuneration and social security | 454/9 | €27,433 | €32,228 | +€4,795 | +17.5% |
| Other amounts payable | 47/48 | €2,630 | €229,436 | +€226,806 | +8623.7% |
| Accrued charges and deferred income | 492/3 | - | €2,040 | +€2,040 | |
| Remuneration, social security and pensions | 62 | €285,800 | €199,767 | -€86,032 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,615 | €37,567 | +€3,953 | +11.8% |
| Other operating charges | 640/8 | €2,288 | €2,552 | +€264 | +11.5% |
| Gross operating margin | 9900 | €487,172 | €402,556 | -€84,616 | -17.4% |
| Operating profit (loss) | 9901 | €165,469 | €162,669 | -€2,800 | -1.7% |
| Financial income | 75/76B | - | €618 | +€618 | |
| Recurring financial income | 75 | - | €618 | +€618 | |
| Financial charges | 65/66B | €3,195 | €3,051 | -€145 | -4.5% |
| Recurring financial charges | 65 | €3,195 | €3,051 | -€145 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €162,274 | €160,236 | -€2,038 | -1.3% |
| Income taxes | 67/77 | €71,812 | €54,544 | -€17,268 | -24.0% |
| Profit (loss) for the period | 9904 | €90,462 | €105,692 | +€15,230 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €90,462 | €105,692 | +€15,230 | +16.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.