Fiscabel: 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.
Fiscabel
Largest movements
- Receivables within one year -€12,502
down €12,502 (-7.7%), from €161,738 to €149,235
of which Other amounts receivable: -€26,495
- Tangible fixed assets -€5,729
down €5,729 (-3.1%), from €186,581 to €180,852
of which Land and buildings: -€7,441
- Short-term financial debts +€9,230
up €9,230 (+896%), from €1,031 to €10,261
- Accrued charges and deferred income -€8,112
down €8,112 (-39.7%), from €20,439 to €12,327
- Trade debts -€6,895
down €6,895 (-38.2%), from €18,067 to €11,172
- Profit (loss) carried forward -€6,220
new in 2025: -€6,220
- Provisions +€177,013
no longer reported in 2025 (was -€177,013)
- Taxes -€29,818
down €29,818 (-99.1%), from €30,077 to €258
- Gross operating margin +€27,502
up €27,502, from -€23,105 to €4,397
- Financial income -€2,037
down €2,037 (-23.2%), from €8,769 to €6,732
- Other operating charges +€1,677
up €1,677 (+44.0%), from €3,809 to €5,487
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 | €356,461 | €341,406 | -€15,055 | -4.2% |
| Fixed assets | 21/28 | €186,631 | €180,902 | -€5,729 | -3.1% |
| Tangible fixed assets | 22/27 | €186,581 | €180,852 | -€5,729 | -3.1% |
| Land and buildings | 22 | €186,581 | €179,140 | -€7,441 | -4.0% |
| Furniture and vehicles | 24 | - | €1,712 | +€1,712 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €169,830 | €160,504 | -€9,326 | -5.5% |
| Amounts receivable within one year | 40/41 | €161,738 | €149,235 | -€12,502 | -7.7% |
| Trade receivables | 40 | €22,322 | €36,315 | +€13,993 | +62.7% |
| Other amounts receivable | 41 | €139,415 | €112,920 | -€26,495 | -19.0% |
| Cash at bank and in hand | 54/58 | €213 | €2,113 | +€1,900 | +892% |
| Deferred charges and accrued income | 490/1 | €7,879 | €9,156 | +€1,276 | +16.2% |
| Total equity and liabilities | 10/49 | €356,461 | €341,406 | -€15,055 | -4.2% |
| Equity | 10/15 | €279,383 | €273,163 | -€6,220 | -2.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €217,383 | €217,383 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,663 | €7,663 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Other | 1319 | €1,463 | €1,463 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,710 | €5,710 | = | 0.0% |
| Distributable reserves | 133 | €204,010 | €204,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,220 | -€6,220 | |
| Provisions and deferred taxes | 16 | €17,500 | €17,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €17,500 | €17,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €17,500 | €17,500 | = | 0.0% |
| Amounts payable | 17/49 | €59,578 | €50,743 | -€8,836 | -14.8% |
| Amounts payable within one year | 42/48 | €39,139 | €38,415 | -€723 | -1.8% |
| Financial debts | 43 | €1,031 | €10,261 | +€9,230 | +896% |
| Credit institutions | 430/8 | €1,031 | €10,261 | +€9,230 | +896% |
| Trade debts | 44 | €18,067 | €11,172 | -€6,895 | -38.2% |
| Suppliers | 440/4 | €18,067 | €11,172 | -€6,895 | -38.2% |
| Taxes, remuneration and social security | 45 | €9,908 | €6,850 | -€3,058 | -30.9% |
| Taxes | 450/3 | €9,891 | €6,850 | -€3,041 | -30.7% |
| Remuneration and social security | 454/9 | €17 | - | -€17 | |
| Other amounts payable | 47/48 | €10,133 | €10,133 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €20,439 | €12,327 | -€8,112 | -39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,441 | €9,015 | +€1,574 | +21.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€177,013 | - | +€177,013 | |
| Other operating charges | 640/8 | €3,809 | €5,487 | +€1,677 | +44.0% |
| Gross operating margin | 9900 | -€23,105 | €4,397 | +€27,502 | |
| Operating profit (loss) | 9901 | €142,658 | -€10,104 | -€152,762 | |
| Financial income | 75/76B | €8,769 | €6,732 | -€2,037 | -23.2% |
| Recurring financial income | 75 | €8,769 | €6,732 | -€2,037 | -23.2% |
| Financial charges | 65/66B | €1,681 | €2,589 | +€908 | +54.0% |
| Recurring financial charges | 65 | €1,681 | €2,589 | +€908 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €149,745 | -€5,961 | -€155,706 | |
| Income taxes | 67/77 | €30,077 | €258 | -€29,818 | -99.1% |
| Profit (loss) for the period | 9904 | €119,669 | -€6,220 | -€125,888 | |
| Profit (loss) for the period to be appropriated | 9905 | €119,669 | -€6,220 | -€125,888 |
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 24 October 2026 via checked.be.