FISCAL PRO: what changed
Two fiscal 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.
FISCAL PRO
Largest movements
- Cash +€135,668
up €135,668 (+116.9%), from €116,081 to €251,750
mainly Net result for the year (+€368,450) and Other debts (+€139,740)
- Receivables within one year -€15,423
down €15,423 (-26.6%), from €58,067 to €42,644
of which Other amounts receivable: -€16,115
- Other debts +€139,740
up €139,740 (+27181.5%), from €514 to €140,254
- Debts after one year -€43,480
down €43,480 (-70.3%), from €61,883 to €18,403
- Tax, wage and social debts +€31,272
up €31,272 (+72.2%), from €43,340 to €74,612
of which Taxes: +€23,184
- Profit (loss) carried forward -€11,550
down €11,550 (-3.6%), from €320,613 to €309,063
- Gross operating margin +€55,181
up €55,181 (+18.2%), from €302,726 to €357,908
- Staff costs +€24,329
up €24,329 (+21.8%), from €111,835 to €136,164
- Financial income -€17,825
down €17,825 (-8.1%), from €221,152 to €203,328
- Taxes +€5,909
up €5,909 (+13.6%), from €43,575 to €49,483
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 | €481,227 | €599,519 | +€118,292 | +24.6% |
| Fixed assets | 21/28 | €304,537 | €304,921 | +€384 | +0.1% |
| Tangible fixed assets | 22/27 | €2,537 | €2,921 | +€384 | +15.1% |
| Plant, machinery and equipment | 23 | €1,762 | €1,404 | -€358 | -20.3% |
| Furniture and vehicles | 24 | €775 | €1,518 | +€743 | +95.8% |
| Financial fixed assets | 28 | €302,000 | €302,000 | = | 0.0% |
| Current assets | 29/58 | €176,690 | €294,598 | +€117,908 | +66.7% |
| Amounts receivable within one year | 40/41 | €58,067 | €42,644 | -€15,423 | -26.6% |
| Trade receivables | 40 | €31,350 | €32,042 | +€692 | +2.2% |
| Other amounts receivable | 41 | €26,716 | €10,602 | -€16,115 | -60.3% |
| Cash at bank and in hand | 54/58 | €116,081 | €251,750 | +€135,668 | +116.9% |
| Deferred charges and accrued income | 490/1 | €2,542 | €204 | -€2,337 | -92.0% |
| Total equity and liabilities | 10/49 | €481,227 | €599,519 | +€118,292 | +24.6% |
| Equity | 10/15 | €321,613 | €310,063 | -€11,550 | -3.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €320,613 | €309,063 | -€11,550 | -3.6% |
| Amounts payable | 17/49 | €159,614 | €289,456 | +€129,842 | +81.3% |
| Amounts payable after more than one year | 17 | €61,883 | €18,403 | -€43,480 | -70.3% |
| Financial debts | 170/4 | €61,883 | €18,403 | -€43,480 | -70.3% |
| Amounts payable within one year | 42/48 | €97,730 | €271,052 | +€173,322 | +177.3% |
| Current portion of amounts payable after more than one year | 42 | €42,526 | €43,480 | +€954 | +2.2% |
| Trade debts | 44 | €11,351 | €12,706 | +€1,356 | +11.9% |
| Suppliers | 440/4 | €11,351 | €12,706 | +€1,356 | +11.9% |
| Taxes, remuneration and social security | 45 | €43,340 | €74,612 | +€31,272 | +72.2% |
| Taxes | 450/3 | €41,754 | €64,938 | +€23,184 | +55.5% |
| Remuneration and social security | 454/9 | €1,585 | €9,674 | +€8,088 | +510.2% |
| Other amounts payable | 47/48 | €514 | €140,254 | +€139,740 | +27181.5% |
| Remuneration, social security and pensions | 62 | €111,835 | €136,164 | +€24,329 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €485 | €1,050 | +€565 | +116.6% |
| Other operating charges | 640/8 | €2,334 | €2,654 | +€319 | +13.7% |
| Gross operating margin | 9900 | €302,726 | €357,908 | +€55,181 | +18.2% |
| Operating profit (loss) | 9901 | €188,073 | €218,041 | +€29,968 | +15.9% |
| Financial income | 75/76B | €221,152 | €203,328 | -€17,825 | -8.1% |
| Recurring financial income | 75 | €221,152 | €203,328 | -€17,825 | -8.1% |
| Financial charges | 65/66B | €4,304 | €3,435 | -€869 | -20.2% |
| Recurring financial charges | 65 | €4,304 | €3,435 | -€869 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €404,922 | €417,934 | +€13,012 | +3.2% |
| Income taxes | 67/77 | €43,575 | €49,483 | +€5,909 | +13.6% |
| Profit (loss) for the period | 9904 | €361,347 | €368,450 | +€7,103 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €361,347 | €368,450 | +€7,103 | +2.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.