FISC@SSIST: 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@SSIST
Largest movements
- Receivables within one year -€11,173
down €11,173 (-62.8%), from €17,793 to €6,620
of which Trade receivables: -€12,084
- Cash +€7,229
up €7,229 (+50.8%), from €14,226 to €21,455
mainly Receivables within one year (+€11,173) and Tax, wage and social debts (+€4,063)
- Deferred charges and accrued income +€1,260
up €1,260 (+88.9%), from €1,417 to €2,677
- Receivables after one year +€394
new in 2023: €394
- Profit (loss) carried forward -€9,445
down €9,445, from €2,021 to -€7,424
- Tax, wage and social debts +€4,063
up €4,063 (+32.6%), from €12,461 to €16,524
- Other debts +€1,163
new in 2023: €1,163
- Trade debts +€1,149
up €1,149 (+64.0%), from €1,794 to €2,943
- Debts after one year +€780
new in 2023: €780
- Gross operating margin -€10,040
down €10,040, from €3,271 to -€6,769
- Depreciation -€2,000
no longer reported in 2023 (was €2,000)
- Taxes +€539
up €539 (+56.1%), from €961 to €1,500
- Financial charges +€323
up €323 (+97.7%), from €331 to €654
- Other operating charges -€90
down €90 (-14.6%), from €612 to €522
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,906 | €32,615 | -€2,291 | -6.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,469 | €1,469 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,469 | €1,469 | = | 0.0% |
| Current assets | 29/58 | €33,437 | €31,146 | -€2,291 | -6.9% |
| Amounts receivable after more than one year | 29 | - | €394 | +€394 | |
| Other amounts receivable | 291 | - | €394 | +€394 | |
| Amounts receivable within one year | 40/41 | €17,793 | €6,620 | -€11,173 | -62.8% |
| Trade receivables | 40 | €17,793 | €5,710 | -€12,084 | -67.9% |
| Other amounts receivable | 41 | - | €910 | +€910 | |
| Cash at bank and in hand | 54/58 | €14,226 | €21,455 | +€7,229 | +50.8% |
| Deferred charges and accrued income | 490/1 | €1,417 | €2,677 | +€1,260 | +88.9% |
| Total equity and liabilities | 10/49 | €34,906 | €32,615 | -€2,291 | -6.6% |
| Equity | 10/15 | €20,650 | €11,205 | -€9,445 | -45.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29 | €29 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29 | €29 | = | 0.0% |
| Reserves not available under the articles | 1311 | €29 | €29 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,021 | -€7,424 | -€9,445 | |
| Amounts payable | 17/49 | €14,256 | €21,410 | +€7,154 | +50.2% |
| Amounts payable after more than one year | 17 | - | €780 | +€780 | |
| Financial debts | 170/4 | - | €780 | +€780 | |
| Amounts payable within one year | 42/48 | €14,256 | €20,629 | +€6,374 | +44.7% |
| Trade debts | 44 | €1,794 | €2,943 | +€1,149 | +64.0% |
| Suppliers | 440/4 | €1,794 | €2,943 | +€1,149 | +64.0% |
| Taxes, remuneration and social security | 45 | €12,461 | €16,524 | +€4,063 | +32.6% |
| Taxes | 450/3 | €12,461 | €16,524 | +€4,063 | +32.6% |
| Other amounts payable | 47/48 | - | €1,163 | +€1,163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | - | -€2,000 | |
| Other operating charges | 640/8 | €612 | €522 | -€90 | -14.6% |
| Gross operating margin | 9900 | €3,271 | -€6,769 | -€10,040 | |
| Operating profit (loss) | 9901 | €660 | -€7,291 | -€7,950 | |
| Financial charges | 65/66B | €331 | €654 | +€323 | +97.7% |
| Recurring financial charges | 65 | €331 | €654 | +€323 | +97.7% |
| Profit (loss) for the period before taxes | 9903 | €329 | -€7,945 | -€8,274 | |
| Income taxes | 67/77 | €961 | €1,500 | +€539 | +56.1% |
| Profit (loss) for the period | 9904 | -€632 | -€9,445 | -€8,813 | -1,394% |
| Profit (loss) for the period to be appropriated | 9905 | -€632 | -€9,445 | -€8,813 | -1,394% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.