FISC-ACCOUNT DE MEYER: 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-ACCOUNT DE MEYER
Largest movements
- Cash +€16,775
up €16,775 (+73.2%), from €22,903 to €39,678
mainly Other debts (+€9,191) and Depreciation (+€6,353)
- Tangible fixed assets -€5,211
down €5,211 (-45.1%), from €11,565 to €6,354
of which Furniture and vehicles: -€6,030
- Other debts +€9,191
up €9,191 (+38.0%), from €24,161 to €33,352
- Accrued charges and deferred income +€5,000
new in 2025: €5,000
- Debts after one year -€3,597
no longer reported in 2025 (was €3,597)
- Reserves +€3,327
up €3,327 (+22.7%), from €14,669 to €17,996
- Trade debts -€2,540
down €2,540 (-75.4%), from €3,370 to €830
- Gross operating margin -€7,273
down €7,273 (-30.7%), from €23,676 to €16,403
- Financial charges +€1,879
up €1,879 (+641%), from €293 to €2,172
- Taxes -€1,714
down €1,714 (-45.9%), from €3,735 to €2,021
- Staff costs +€672
new in 2025: €672
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 | €67,188 | €78,748 | +€11,560 | +17.2% |
| Fixed assets | 21/28 | €11,565 | €6,354 | -€5,211 | -45.1% |
| Tangible fixed assets | 22/27 | €11,565 | €6,354 | -€5,211 | -45.1% |
| Plant, machinery and equipment | 23 | €30 | €848 | +€819 | +2,772% |
| Furniture and vehicles | 24 | €11,535 | €5,505 | -€6,030 | -52.3% |
| Current assets | 29/58 | €55,623 | €72,394 | +€16,771 | +30.2% |
| Amounts receivable within one year | 40/41 | €32,720 | €32,717 | -€3 | 0.0% |
| Trade receivables | 40 | €32,720 | €32,670 | -€50 | -0.2% |
| Other amounts receivable | 41 | - | €47 | +€47 | |
| Cash at bank and in hand | 54/58 | €22,903 | €39,678 | +€16,775 | +73.2% |
| Total equity and liabilities | 10/49 | €67,188 | €78,748 | +€11,560 | +17.2% |
| Equity | 10/15 | €19,669 | €22,996 | +€3,327 | +16.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €14,669 | €17,996 | +€3,327 | +22.7% |
| Distributable reserves | 133 | €14,669 | €17,996 | +€3,327 | +22.7% |
| Amounts payable | 17/49 | €47,519 | €55,752 | +€8,233 | +17.3% |
| Amounts payable after more than one year | 17 | €3,597 | - | -€3,597 | |
| Financial debts | 170/4 | €3,597 | - | -€3,597 | |
| Amounts payable within one year | 42/48 | €43,922 | €50,752 | +€6,830 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €4,265 | €3,597 | -€667 | -15.7% |
| Trade debts | 44 | €3,370 | €830 | -€2,540 | -75.4% |
| Suppliers | 440/4 | €3,370 | €830 | -€2,540 | -75.4% |
| Taxes, remuneration and social security | 45 | €12,127 | €12,973 | +€846 | +7.0% |
| Taxes | 450/3 | €9,677 | €9,973 | +€296 | +3.1% |
| Remuneration and social security | 454/9 | €2,450 | €3,000 | +€550 | +22.4% |
| Other amounts payable | 47/48 | €24,161 | €33,352 | +€9,191 | +38.0% |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | - | €672 | +€672 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,486 | €6,353 | -€133 | -2.1% |
| Other operating charges | 640/8 | €1,947 | €1,858 | -€88 | -4.5% |
| Gross operating margin | 9900 | €23,676 | €16,403 | -€7,273 | -30.7% |
| Operating profit (loss) | 9901 | €15,243 | €7,520 | -€7,723 | -50.7% |
| Financial charges | 65/66B | €293 | €2,172 | +€1,879 | +641% |
| Recurring financial charges | 65 | €293 | €2,172 | +€1,879 | +641% |
| Profit (loss) for the period before taxes | 9903 | €14,950 | €5,348 | -€9,602 | -64.2% |
| Income taxes | 67/77 | €3,735 | €2,021 | -€1,714 | -45.9% |
| Profit (loss) for the period | 9904 | €11,215 | €3,327 | -€7,888 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,215 | €3,327 | -€7,888 | -70.3% |
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 19 October 2026 via checked.be.