FISC.CO.GEST.BE: 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.CO.GEST.BE
Largest movements
- Tangible fixed assets -€8,220
down €8,220 (-98.5%), from €8,349 to €129
- Cash -€4,871
down €4,871 (-54.5%), from €8,941 to €4,070
mainly Debts after one year (-€6,647) and Other debts (-€5,905)
- Receivables within one year +€4,472
up €4,472 (+22.8%), from €19,640 to €24,112
of which Other amounts receivable: +€4,882
- Debts after one year -€6,647
no longer reported in 2025 (was €6,647)
- Other debts -€5,905
no longer reported in 2025 (was €5,905)
- Profit (loss) carried forward +€4,102
up €4,102 (+44.0%), from -€9,315 to -€5,213
- Tax, wage and social debts -€755
down €755 (-10.7%), from €7,057 to €6,301
- Current portion of long-term debt +€610
up €610 (+10.1%), from €6,037 to €6,647
- Purchases and services -€63,201
no longer reported in 2025 (was €63,201)
- Taxes +€1,020
up €1,020 (+415%), from €246 to €1,266
- Gross operating margin +€768
up €768 (+5.8%), from €13,298 to €14,066
- Other operating charges -€532
down €532 (-54.7%), from €972 to €440
- Financial income +€302
new in 2025: €302
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 | €38,280 | €29,836 | -€8,444 | -22.1% |
| Fixed assets | 21/28 | €8,549 | €329 | -€8,220 | -96.2% |
| Tangible fixed assets | 22/27 | €8,349 | €129 | -€8,220 | -98.5% |
| Furniture and vehicles | 24 | €8,349 | €129 | -€8,220 | -98.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €29,731 | €29,507 | -€224 | -0.8% |
| Amounts receivable within one year | 40/41 | €19,640 | €24,112 | +€4,472 | +22.8% |
| Trade receivables | 40 | €19,640 | €19,230 | -€410 | -2.1% |
| Other amounts receivable | 41 | - | €4,882 | +€4,882 | |
| Cash at bank and in hand | 54/58 | €8,941 | €4,070 | -€4,871 | -54.5% |
| Deferred charges and accrued income | 490/1 | €1,151 | €1,325 | +€174 | +15.1% |
| Total equity and liabilities | 10/49 | €38,280 | €29,836 | -€8,444 | -22.1% |
| Equity | 10/15 | €11,144 | €15,246 | +€4,102 | +36.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,315 | -€5,213 | +€4,102 | +44.0% |
| Amounts payable | 17/49 | €27,136 | €14,590 | -€12,546 | -46.2% |
| Amounts payable after more than one year | 17 | €6,647 | - | -€6,647 | |
| Financial debts | 170/4 | €6,647 | - | -€6,647 | |
| Amounts payable within one year | 42/48 | €20,489 | €14,590 | -€5,899 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €6,037 | €6,647 | +€610 | +10.1% |
| Trade debts | 44 | €1,491 | €1,642 | +€151 | +10.1% |
| Suppliers | 440/4 | €1,491 | €1,642 | +€151 | +10.1% |
| Taxes, remuneration and social security | 45 | €7,057 | €6,301 | -€755 | -10.7% |
| Taxes | 450/3 | €7,057 | €6,301 | -€755 | -10.7% |
| Other amounts payable | 47/48 | €5,905 | - | -€5,905 | |
| Goods, raw materials, services and sundry goods | 60/61 | €63,201 | - | -€63,201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,012 | €8,220 | +€208 | +2.6% |
| Other operating charges | 640/8 | €972 | €440 | -€532 | -54.7% |
| Gross operating margin | 9900 | €13,298 | €14,066 | +€768 | +5.8% |
| Operating profit (loss) | 9901 | €4,314 | €5,406 | +€1,092 | +25.3% |
| Financial income | 75/76B | - | €302 | +€302 | |
| Recurring financial income | 75 | - | €302 | +€302 | |
| Financial charges | 65/66B | €434 | €341 | -€93 | -21.5% |
| Recurring financial charges | 65 | €434 | €341 | -€93 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €3,880 | €5,367 | +€1,487 | +38.3% |
| Income taxes | 67/77 | €246 | €1,266 | +€1,020 | +415% |
| Profit (loss) for the period | 9904 | €3,634 | €4,102 | +€467 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,634 | €4,102 | +€467 | +12.9% |
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 20 October 2026 via checked.be.