FISC SERVICE: 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 SERVICE
Largest movements
- Receivables within one year -€20,011
down €20,011 (-63.4%), from €31,585 to €11,574
of which Trade receivables: -€17,000
- Cash +€16,476
up €16,476 (+28.4%), from €58,103 to €74,579
mainly Receivables within one year (+€20,011) and Tax, wage and social debts (+€998)
- Reserves -€5,000
down €5,000 (-6.7%), from €75,000 to €70,000
- Tax, wage and social debts +€998
new in 2025: €998
- Staff costs -€32,004
down €32,004 (-65.4%), from €48,913 to €16,908
- Gross operating margin -€23,174
down €23,174 (-59.5%), from €38,972 to €15,798
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 | €98,416 | €94,776 | -€3,640 | -3.7% |
| Fixed assets | 21/28 | €8,391 | €8,271 | -€120 | -1.4% |
| Tangible fixed assets | 22/27 | €8,391 | €8,271 | -€120 | -1.4% |
| Land and buildings | 22 | €8,120 | €8,120 | = | 0.0% |
| Furniture and vehicles | 24 | €271 | €151 | -€120 | -44.3% |
| Current assets | 29/58 | €90,025 | €86,505 | -€3,520 | -3.9% |
| Amounts receivable within one year | 40/41 | €31,585 | €11,574 | -€20,011 | -63.4% |
| Trade receivables | 40 | €28,574 | €11,574 | -€17,000 | -59.5% |
| Other amounts receivable | 41 | €3,011 | - | -€3,011 | |
| Cash at bank and in hand | 54/58 | €58,103 | €74,579 | +€16,476 | +28.4% |
| Deferred charges and accrued income | 490/1 | €337 | €352 | +€15 | +4.5% |
| Total equity and liabilities | 10/49 | €98,416 | €94,776 | -€3,640 | -3.7% |
| Equity | 10/15 | €95,030 | €90,691 | -€4,339 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,000 | €70,000 | -€5,000 | -6.7% |
| Distributable reserves | 133 | €75,000 | €70,000 | -€5,000 | -6.7% |
| Profit (loss) carried forward | 14 | €1,430 | €2,091 | +€661 | +46.2% |
| Amounts payable | 17/49 | €3,386 | €4,085 | +€699 | +20.6% |
| Amounts payable within one year | 42/48 | €3,386 | €4,085 | +€699 | +20.6% |
| Trade debts | 44 | €386 | €86 | -€299 | -77.6% |
| Suppliers | 440/4 | €386 | €86 | -€299 | -77.6% |
| Taxes, remuneration and social security | 45 | - | €998 | +€998 | |
| Taxes | 450/3 | - | €998 | +€998 | |
| Other amounts payable | 47/48 | €3,000 | €3,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €4,566 | +€4,566 | |
| Remuneration, social security and pensions | 62 | €48,913 | €16,908 | -€32,004 | -65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €120 | = | 0.0% |
| Other operating charges | 640/8 | €2,919 | €2,715 | -€203 | -7.0% |
| Gross operating margin | 9900 | €38,972 | €15,798 | -€23,174 | -59.5% |
| Operating profit (loss) | 9901 | -€12,980 | -€3,946 | +€9,034 | +69.6% |
| Financial income | 75/76B | €303 | €301 | -€3 | -0.9% |
| Recurring financial income | 75 | €303 | €301 | -€3 | -0.9% |
| Financial charges | 65/66B | €427 | €446 | +€20 | +4.6% |
| Recurring financial charges | 65 | €427 | €446 | +€20 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,104 | -€4,092 | +€9,012 | +68.8% |
| Income taxes | 67/77 | €368 | €247 | -€121 | -32.9% |
| Profit (loss) for the period | 9904 | -€13,472 | -€4,339 | +€9,133 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,472 | -€4,339 | +€9,133 | +67.8% |
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 10 October 2026 via checked.be.