FISC-HALET: 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-HALET
Largest movements
- Cash -€1,630
down €1,630 (-3.4%), from €47,886 to €46,256
mainly Contributions, distributions and other (-€4,700) and Other debts (-€3,903)
- Receivables within one year -€1,589
down €1,589 (-11.4%), from €13,955 to €12,366
of which Other amounts receivable: -€953
- Other debts -€3,903
down €3,903 (-28.1%), from €13,895 to €9,992
- Gross operating margin -€4,041
down €4,041 (-35.2%), from €11,469 to €7,428
- Taxes -€840
down €840 (-26.7%), from €3,147 to €2,307
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 | €63,632 | €60,521 | -€3,112 | -4.9% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €62,632 | €59,521 | -€3,112 | -5.0% |
| Amounts receivable within one year | 40/41 | €13,955 | €12,366 | -€1,589 | -11.4% |
| Trade receivables | 40 | €12,580 | €11,944 | -€636 | -5.1% |
| Other amounts receivable | 41 | €1,375 | €422 | -€953 | -69.3% |
| Cash at bank and in hand | 54/58 | €47,886 | €46,256 | -€1,630 | -3.4% |
| Deferred charges and accrued income | 490/1 | €792 | €899 | +€108 | +13.6% |
| Total equity and liabilities | 10/49 | €63,632 | €60,521 | -€3,112 | -4.9% |
| Equity | 10/15 | €49,157 | €49,236 | +€78 | +0.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €5,455 | €5,455 | = | 0.0% |
| Distributable reserves | 133 | €5,455 | €5,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,152 | €25,231 | +€78 | +0.3% |
| Amounts payable | 17/49 | €14,475 | €11,285 | -€3,190 | -22.0% |
| Amounts payable within one year | 42/48 | €14,475 | €11,285 | -€3,190 | -22.0% |
| Trade debts | 44 | €12 | €402 | +€390 | +3219.6% |
| Suppliers | 440/4 | €12 | €402 | +€390 | +3219.6% |
| Taxes, remuneration and social security | 45 | €568 | €891 | +€324 | +57.0% |
| Taxes | 450/3 | €568 | €891 | +€324 | +57.0% |
| Other amounts payable | 47/48 | €13,895 | €9,992 | -€3,903 | -28.1% |
| Other operating charges | 640/8 | €223 | €240 | +€17 | +7.6% |
| Gross operating margin | 9900 | €11,469 | €7,428 | -€4,041 | -35.2% |
| Operating profit (loss) | 9901 | €11,245 | €7,188 | -€4,057 | -36.1% |
| Financial income | 75/76B | €92 | €128 | +€36 | +39.6% |
| Recurring financial income | 75 | €92 | €128 | +€36 | +39.6% |
| Financial charges | 65/66B | €166 | €231 | +€65 | +38.9% |
| Recurring financial charges | 65 | €166 | €231 | +€65 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | €11,171 | €7,085 | -€4,086 | -36.6% |
| Income taxes | 67/77 | €3,147 | €2,307 | -€840 | -26.7% |
| Profit (loss) for the period | 9904 | €8,025 | €4,778 | -€3,246 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,025 | €4,778 | -€3,246 | -40.5% |
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 11 October 2026 via checked.be.