Fisc-Atli: 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-Atli
Largest movements
- Current investments +€18,989
up €18,989 (+1878.0%), from €1,011 to €20,000
- Cash -€11,881
down €11,881 (-92.1%), from €12,894 to €1,013
mainly Contributions, distributions and other (-€49,411) and Current investments (-€18,989)
- Receivables within one year -€10,976
down €10,976 (-100.0%), from €10,976 to €0
- Deferred charges and accrued income -€2,340
down €2,340 (-27.9%), from €8,379 to €6,039
- Tangible fixed assets +€487
up €487 (+7.3%), from €6,679 to €7,166
of which Other tangible fixed assets: +€1,125
- Reserves -€29,518
down €29,518 (-100.0%), from €29,518 to €0
- Other debts +€27,137
up €27,137 (+3159.2%), from €859 to €27,996
- Short-term financial debts -€3,277
down €3,277 (-95.1%), from €3,445 to €168
of which Other loans: -€2,943
- Current portion of long-term debt -€1,528
down €1,528 (-100.0%), from €1,528 to €0
- Tax, wage and social debts +€1,240
up €1,240 (+30.9%), from €4,018 to €5,258
of which Taxes: +€2,470
- Gross operating margin +€7,154
up €7,154 (+30.7%), from €23,312 to €30,466
- Taxes +€1,412
up €1,412 (+29.6%), from €4,771 to €6,182
- Depreciation +€634
up €634 (+40.5%), from €1,565 to €2,199
- Financial income +€454
up €454 (+113.5%), from €400 to €855
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 | €39,939 | €34,218 | -€5,721 | -14.3% |
| Fixed assets | 21/28 | €6,679 | €7,166 | +€487 | +7.3% |
| Tangible fixed assets | 22/27 | €6,679 | €7,166 | +€487 | +7.3% |
| Plant, machinery and equipment | 23 | €3,240 | €2,435 | -€805 | -24.8% |
| Furniture and vehicles | 24 | €2,977 | €3,143 | +€166 | +5.6% |
| Other tangible fixed assets | 26 | €463 | €1,588 | +€1,125 | +243.3% |
| Current assets | 29/58 | €33,260 | €27,052 | -€6,208 | -18.7% |
| Amounts receivable within one year | 40/41 | €10,976 | €0 | -€10,976 | -100.0% |
| Other amounts receivable | 41 | €10,976 | €0 | -€10,976 | -100.0% |
| Current investments | 50/53 | €1,011 | €20,000 | +€18,989 | +1878.0% |
| Cash at bank and in hand | 54/58 | €12,894 | €1,013 | -€11,881 | -92.1% |
| Deferred charges and accrued income | 490/1 | €8,379 | €6,039 | -€2,340 | -27.9% |
| Total equity and liabilities | 10/49 | €39,939 | €34,218 | -€5,721 | -14.3% |
| Equity | 10/15 | €30,018 | €500 | -€29,518 | -98.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €29,518 | €0 | -€29,518 | -100.0% |
| Distributable reserves | 133 | €29,518 | €0 | -€29,518 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,922 | €33,718 | +€23,797 | +239.8% |
| Amounts payable within one year | 42/48 | €9,922 | €33,718 | +€23,797 | +239.8% |
| Current portion of amounts payable after more than one year | 42 | €1,528 | €0 | -€1,528 | -100.0% |
| Financial debts | 43 | €3,445 | €168 | -€3,277 | -95.1% |
| Credit institutions | 430/8 | €502 | €168 | -€333 | -66.4% |
| Other loans | 439 | €2,943 | €0 | -€2,943 | -100.0% |
| Trade debts | 44 | €72 | €296 | +€224 | +310.0% |
| Suppliers | 440/4 | €72 | €296 | +€224 | +310.0% |
| Taxes, remuneration and social security | 45 | €4,018 | €5,258 | +€1,240 | +30.9% |
| Taxes | 450/3 | €2,598 | €5,068 | +€2,470 | +95.1% |
| Remuneration and social security | 454/9 | €1,420 | €190 | -€1,230 | -86.6% |
| Other amounts payable | 47/48 | €859 | €27,996 | +€27,137 | +3159.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,565 | €2,199 | +€634 | +40.5% |
| Other operating charges | 640/8 | €488 | €545 | +€57 | +11.6% |
| Gross operating margin | 9900 | €23,312 | €30,466 | +€7,154 | +30.7% |
| Operating profit (loss) | 9901 | €21,258 | €27,722 | +€6,463 | +30.4% |
| Financial income | 75/76B | €400 | €855 | +€454 | +113.5% |
| Recurring financial income | 75 | €400 | €855 | +€454 | +113.5% |
| Financial charges | 65/66B | €2,798 | €2,501 | -€297 | -10.6% |
| Recurring financial charges | 65 | €2,798 | €2,501 | -€297 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €18,861 | €26,076 | +€7,215 | +38.3% |
| Income taxes | 67/77 | €4,771 | €6,182 | +€1,412 | +29.6% |
| Profit (loss) for the period | 9904 | €14,090 | €19,893 | +€5,803 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,090 | €19,893 | +€5,803 | +41.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.