FISCA CONSULT: 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.
FISCA CONSULT
Largest movements
- Cash +€11,931
up €11,931 (+9.0%), from €132,656 to €144,587
mainly Net result for the year (+€99,948) and Depreciation (+€3,959)
- Receivables within one year +€3,821
up €3,821 (+148.0%), from €2,581 to €6,402
of which Trade receivables: +€2,341
- Receivables after one year -€3,227
down €3,227 (-8.8%), from €36,710 to €33,483
- Intangible fixed assets +€2,158
new in 2025: €2,158
- Tangible fixed assets -€1,969
down €1,969 (-26.9%), from €7,307 to €5,338
of which Furniture and vehicles: -€1,620
- Reserves +€14,000
up €14,000 (+12.4%), from €113,000 to €127,000
- Gross operating margin +€1,945
up €1,945 (+1.4%), from €138,528 to €140,473
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 | €181,221 | €194,710 | +€13,489 | +7.4% |
| Fixed assets | 21/28 | €8,507 | €8,696 | +€189 | +2.2% |
| Intangible fixed assets | 21 | - | €2,158 | +€2,158 | |
| Tangible fixed assets | 22/27 | €7,307 | €5,338 | -€1,969 | -26.9% |
| Plant, machinery and equipment | 23 | €1,189 | €840 | -€349 | -29.4% |
| Furniture and vehicles | 24 | €6,118 | €4,498 | -€1,620 | -26.5% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €172,714 | €186,014 | +€13,300 | +7.7% |
| Amounts receivable after more than one year | 29 | €36,710 | €33,483 | -€3,227 | -8.8% |
| Other amounts receivable | 291 | €36,710 | €33,483 | -€3,227 | -8.8% |
| Amounts receivable within one year | 40/41 | €2,581 | €6,402 | +€3,821 | +148.0% |
| Trade receivables | 40 | €2,538 | €4,879 | +€2,341 | +92.2% |
| Other amounts receivable | 41 | €43 | €1,523 | +€1,480 | +3441.9% |
| Cash at bank and in hand | 54/58 | €132,656 | €144,587 | +€11,931 | +9.0% |
| Deferred charges and accrued income | 490/1 | €767 | €1,542 | +€775 | +101.0% |
| Total equity and liabilities | 10/49 | €181,221 | €194,710 | +€13,489 | +7.4% |
| Equity | 10/15 | €159,217 | €173,451 | +€14,234 | +8.9% |
| Contributions | 10/11 | €34,720 | €34,720 | = | 0.0% |
| Reserves | 13 | €113,000 | €127,000 | +€14,000 | +12.4% |
| Distributable reserves | 133 | €113,000 | €127,000 | +€14,000 | +12.4% |
| Profit (loss) carried forward | 14 | €11,497 | €11,731 | +€234 | +2.0% |
| Amounts payable | 17/49 | €22,004 | €21,259 | -€745 | -3.4% |
| Amounts payable within one year | 42/48 | €22,004 | €21,259 | -€745 | -3.4% |
| Trade debts | 44 | €2,308 | €1,455 | -€853 | -37.0% |
| Suppliers | 440/4 | €2,308 | €1,455 | -€853 | -37.0% |
| Taxes, remuneration and social security | 45 | €19,696 | €19,804 | +€108 | +0.5% |
| Taxes | 450/3 | €19,696 | €19,804 | +€108 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,358 | €3,959 | +€601 | +17.9% |
| Other operating charges | 640/8 | €1,038 | €803 | -€235 | -22.6% |
| Gross operating margin | 9900 | €138,528 | €140,473 | +€1,945 | +1.4% |
| Operating profit (loss) | 9901 | €134,132 | €135,711 | +€1,579 | +1.2% |
| Financial income | 75/76B | €3,760 | €3,311 | -€449 | -11.9% |
| Recurring financial income | 75 | €3,760 | €3,311 | -€449 | -11.9% |
| Financial charges | 65/66B | €326 | €225 | -€101 | -31.0% |
| Recurring financial charges | 65 | €326 | €225 | -€101 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €137,566 | €138,797 | +€1,231 | +0.9% |
| Income taxes | 67/77 | €39,659 | €38,849 | -€810 | -2.0% |
| Profit (loss) for the period | 9904 | €97,907 | €99,948 | +€2,041 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €97,907 | €99,948 | +€2,041 | +2.1% |
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 9 October 2026 via checked.be.