FISC A...Z: 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.
FISC A...Z
Largest movements
- Cash -€4,088
down €4,088 (-57.4%), from €7,119 to €3,031
mainly Receivables within one year (-€2,706) and Current portion of long-term debt (-€2,702)
- Tangible fixed assets -€3,283
down €3,283 (-25.1%), from €13,088 to €9,805
- Receivables within one year +€2,706
up €2,706 (+6.7%), from €40,196 to €42,902
of which Other amounts receivable: +€2,000
- Current portion of long-term debt -€2,702
down €2,702 (-62.7%), from €4,312 to €1,609
- Profit (loss) carried forward -€2,304
down €2,304 (-6.8%), from €33,757 to €31,454
- Tax, wage and social debts +€1,203
up €1,203 (+31.5%), from €3,821 to €5,024
- Trade debts -€862
down €862 (-27.0%), from €3,197 to €2,335
- Depreciation -€3,437
down €3,437 (-72.6%), from €4,734 to €1,297
- Purchases and services -€2,844
down €2,844 (-12.7%), from €22,474 to €19,630
- Other operating charges -€1,434
down €1,434 (-53.5%), from €2,680 to €1,246
- Financial charges -€399
down €399 (-83.4%), from €479 to €79
- Taxes -€207
down €207 (-12.9%), from €1,601 to €1,394
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,361 | €60,696 | -€4,665 | -7.1% |
| Fixed assets | 21/28 | €18,046 | €14,763 | -€3,283 | -18.2% |
| Tangible fixed assets | 22/27 | €13,088 | €9,805 | -€3,283 | -25.1% |
| Furniture and vehicles | 24 | €13,088 | €9,805 | -€3,283 | -25.1% |
| Financial fixed assets | 28 | €4,958 | €4,958 | = | 0.0% |
| Current assets | 29/58 | €47,315 | €45,933 | -€1,382 | -2.9% |
| Amounts receivable within one year | 40/41 | €40,196 | €42,902 | +€2,706 | +6.7% |
| Trade receivables | 40 | €13,835 | €14,542 | +€706 | +5.1% |
| Other amounts receivable | 41 | €26,360 | €28,360 | +€2,000 | +7.6% |
| Cash at bank and in hand | 54/58 | €7,119 | €3,031 | -€4,088 | -57.4% |
| Total equity and liabilities | 10/49 | €65,361 | €60,696 | -€4,665 | -7.1% |
| Equity | 10/15 | €54,032 | €51,729 | -€2,304 | -4.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,683 | €1,683 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,683 | €1,683 | = | 0.0% |
| Legal reserve | 130 | €1,683 | €1,683 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,757 | €31,454 | -€2,304 | -6.8% |
| Amounts payable | 17/49 | €11,329 | €8,967 | -€2,362 | -20.8% |
| Amounts payable within one year | 42/48 | €11,329 | €8,967 | -€2,362 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €4,312 | €1,609 | -€2,702 | -62.7% |
| Trade debts | 44 | €3,197 | €2,335 | -€862 | -27.0% |
| Suppliers | 440/4 | €3,197 | €2,335 | -€862 | -27.0% |
| Taxes, remuneration and social security | 45 | €3,821 | €5,024 | +€1,203 | +31.5% |
| Taxes | 450/3 | €3,821 | €5,024 | +€1,203 | +31.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,474 | €19,630 | -€2,844 | -12.7% |
| Remuneration, social security and pensions | 62 | €36 | - | -€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,734 | €1,297 | -€3,437 | -72.6% |
| Other operating charges | 640/8 | €2,680 | €1,246 | -€1,434 | -53.5% |
| Non-recurring operating charges | 66A | - | €7,986 | +€7,986 | |
| Gross operating margin | 9900 | €9,661 | €9,699 | +€38 | +0.4% |
| Operating profit (loss) | 9901 | €2,210 | -€830 | -€3,040 | |
| Financial income | 75/76B | €18 | €0 | -€18 | -99.7% |
| Recurring financial income | 75 | €18 | €0 | -€18 | -99.7% |
| Financial charges | 65/66B | €479 | €79 | -€399 | -83.4% |
| Recurring financial charges | 65 | €479 | €79 | -€399 | -83.4% |
| Profit (loss) for the period before taxes | 9903 | €1,750 | -€910 | -€2,659 | |
| Income taxes | 67/77 | €1,601 | €1,394 | -€207 | -12.9% |
| Profit (loss) for the period | 9904 | €149 | -€2,304 | -€2,452 | |
| Profit (loss) for the period to be appropriated | 9905 | €149 | -€2,304 | -€2,452 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.