FISCABEN: 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.
FISCABEN
Largest movements
- Receivables within one year +€43,421
up €43,421 (+9.0%), from €483,055 to €526,476
of which Trade receivables: +€28,378
- Cash -€10,241
down €10,241 (-66.4%), from €15,421 to €5,181
mainly Receivables within one year (-€43,421) and Deferred charges and accrued income (-€190)
- Trade debts +€26,355
up €26,355 (+5.7%), from €465,441 to €491,796
- Gross operating margin -€3,671
down €3,671 (-29.7%), from €12,366 to €8,695
- Other operating charges -€1,858
down €1,858 (-69.8%), from €2,661 to €803
- Financial charges -€915
down €915 (-93.3%), from €980 to €65
- Taxes -€524
down €524 (-16.4%), from €3,196 to €2,672
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 | €687,272 | €720,642 | +€33,371 | +4.9% |
| Fixed assets | 21/28 | €187,957 | €187,957 | = | 0.0% |
| Financial fixed assets | 28 | €187,957 | €187,957 | = | 0.0% |
| Current assets | 29/58 | €499,315 | €532,685 | +€33,371 | +6.7% |
| Amounts receivable within one year | 40/41 | €483,055 | €526,476 | +€43,421 | +9.0% |
| Trade receivables | 40 | €477,935 | €506,312 | +€28,378 | +5.9% |
| Other amounts receivable | 41 | €5,120 | €20,164 | +€15,044 | +293.8% |
| Current investments | 50/53 | €34 | €34 | +€0 | +0.2% |
| Cash at bank and in hand | 54/58 | €15,421 | €5,181 | -€10,241 | -66.4% |
| Deferred charges and accrued income | 490/1 | €804 | €994 | +€190 | +23.6% |
| Total equity and liabilities | 10/49 | €687,272 | €720,642 | +€33,371 | +4.9% |
| Equity | 10/15 | €166,423 | €171,579 | +€5,155 | +3.1% |
| Contributions | 10/11 | €12,408 | €12,408 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,155 | €147,311 | +€5,155 | +3.6% |
| Amounts payable | 17/49 | €520,848 | €549,064 | +€28,216 | +5.4% |
| Amounts payable within one year | 42/48 | €520,848 | €549,064 | +€28,216 | +5.4% |
| Trade debts | 44 | €465,441 | €491,796 | +€26,355 | +5.7% |
| Suppliers | 440/4 | €465,441 | €491,796 | +€26,355 | +5.7% |
| Taxes, remuneration and social security | 45 | €5,866 | €6,122 | +€256 | +4.4% |
| Taxes | 450/3 | €5,866 | €6,122 | +€256 | +4.4% |
| Other amounts payable | 47/48 | €49,542 | €51,146 | +€1,605 | +3.2% |
| Other operating charges | 640/8 | €2,661 | €803 | -€1,858 | -69.8% |
| Gross operating margin | 9900 | €12,366 | €8,695 | -€3,671 | -29.7% |
| Operating profit (loss) | 9901 | €9,706 | €7,893 | -€1,813 | -18.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +33.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +33.3% |
| Financial charges | 65/66B | €980 | €65 | -€915 | -93.3% |
| Recurring financial charges | 65 | €980 | €65 | -€915 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | €8,726 | €7,827 | -€898 | -10.3% |
| Income taxes | 67/77 | €3,196 | €2,672 | -€524 | -16.4% |
| Profit (loss) for the period | 9904 | €5,530 | €5,155 | -€375 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,530 | €5,155 | -€375 | -6.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.