FISC - AL: 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 - AL
Largest movements
- Cash +€7,187
up €7,187 (+67.6%), from €10,624 to €17,812
mainly Depreciation (+€6,214) and Receivables within one year (+€5,119)
- Tangible fixed assets -€6,214
down €6,214 (-26.7%), from €23,301 to €17,087
of which Land and buildings: -€6,214
- Receivables within one year -€5,119
down €5,119 (-26.3%), from €19,490 to €14,371
of which Trade receivables: -€5,119
- Tax, wage and social debts -€7,118
down €7,118 (-25.2%), from €28,196 to €21,079
of which Taxes: -€5,179
- Debts after one year -€6,127
down €6,127 (-40.3%), from €15,218 to €9,092
- Profit (loss) carried forward +€4,654
up €4,654 (+46.4%), from -€10,026 to -€5,372
- Trade debts +€4,215
up €4,215 (+190.9%), from €2,208 to €6,423
- Gross operating margin +€12,862
up €12,862 (+17.1%), from €75,248 to €88,110
- Staff costs +€12,156
up €12,156 (+19.2%), from €63,255 to €75,412
- Taxes -€3,203
no longer reported in 2025 (was €3,203)
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 | €53,415 | €49,270 | -€4,145 | -7.8% |
| Fixed assets | 21/28 | €23,301 | €17,087 | -€6,214 | -26.7% |
| Tangible fixed assets | 22/27 | €23,301 | €17,087 | -€6,214 | -26.7% |
| Land and buildings | 22 | €23,301 | €17,087 | -€6,214 | -26.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €30,114 | €32,183 | +€2,069 | +6.9% |
| Amounts receivable within one year | 40/41 | €19,490 | €14,371 | -€5,119 | -26.3% |
| Trade receivables | 40 | €19,490 | €14,371 | -€5,119 | -26.3% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €10,624 | €17,812 | +€7,187 | +67.6% |
| Total equity and liabilities | 10/49 | €53,415 | €49,270 | -€4,145 | -7.8% |
| Equity | 10/15 | €1,896 | €6,550 | +€4,654 | +245.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €5,722 | €5,722 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €3,862 | €3,862 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,026 | -€5,372 | +€4,654 | +46.4% |
| Amounts payable | 17/49 | €51,519 | €42,720 | -€8,799 | -17.1% |
| Amounts payable after more than one year | 17 | €15,218 | €9,092 | -€6,127 | -40.3% |
| Financial debts | 170/4 | €15,218 | €9,092 | -€6,127 | -40.3% |
| Amounts payable within one year | 42/48 | €36,300 | €33,628 | -€2,672 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €5,896 | €6,127 | +€230 | +3.9% |
| Trade debts | 44 | €2,208 | €6,423 | +€4,215 | +190.9% |
| Suppliers | 440/4 | €2,208 | €6,423 | +€4,215 | +190.9% |
| Taxes, remuneration and social security | 45 | €28,196 | €21,079 | -€7,118 | -25.2% |
| Taxes | 450/3 | €14,468 | €9,289 | -€5,179 | -35.8% |
| Remuneration and social security | 454/9 | €13,728 | €11,789 | -€1,939 | -14.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €63,255 | €75,412 | +€12,156 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,214 | €6,214 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €75,248 | €88,110 | +€12,862 | +17.1% |
| Operating profit (loss) | 9901 | €5,392 | €6,085 | +€693 | +12.9% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €1,892 | €1,431 | -€461 | -24.4% |
| Recurring financial charges | 65 | €1,892 | €1,431 | -€461 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €3,500 | €4,654 | +€1,154 | +33.0% |
| Income taxes | 67/77 | €3,203 | - | -€3,203 | |
| Profit (loss) for the period | 9904 | €297 | €4,654 | +€4,357 | +1465.0% |
| Profit (loss) for the period to be appropriated | 9905 | €297 | €4,654 | +€4,357 | +1465.0% |
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 9 October 2026 via checked.be.