FISCALACCOUNT: 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.
FISCALACCOUNT
Largest movements
- Cash -€15,920
down €15,920 (-78.0%), from €20,410 to €4,490
mainly Receivables within one year (-€9,508) and Tax, wage and social debts (-€4,094)
- Receivables within one year +€9,508
up €9,508 (+20.8%), from €45,629 to €55,137
of which Other amounts receivable: +€16,584
- Tax, wage and social debts -€4,094
down €4,094 (-11.6%), from €35,158 to €31,064
- Trade debts -€2,976
down €2,976 (-80.7%), from €3,689 to €714
- Taxes -€24,500
down €24,500 (-94.1%), from €26,035 to €1,536
- Gross operating margin -€12,198
down €12,198 (-76.5%), from €15,955 to €3,756
- Turnover -€8,952
down €8,952 (-10.7%), from €83,959 to €75,007
- Purchases and services +€3,770
up €3,770 (+5.3%), from €70,692 to €74,462
- Other operating charges -€1,984
down €1,984 (-79.8%), from €2,485 to €501
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 | €68,212 | €60,591 | -€7,621 | -11.2% |
| Fixed assets | 21/28 | €1,491 | €851 | -€640 | -42.9% |
| Tangible fixed assets | 22/27 | €1,491 | €851 | -€640 | -42.9% |
| Plant, machinery and equipment | 23 | €742 | €527 | -€216 | -29.1% |
| Furniture and vehicles | 24 | €748 | €324 | -€424 | -56.7% |
| Current assets | 29/58 | €66,721 | €59,740 | -€6,981 | -10.5% |
| Amounts receivable within one year | 40/41 | €45,629 | €55,137 | +€9,508 | +20.8% |
| Trade receivables | 40 | €26,568 | €19,493 | -€7,075 | -26.6% |
| Other amounts receivable | 41 | €19,060 | €35,644 | +€16,584 | +87.0% |
| Cash at bank and in hand | 54/58 | €20,410 | €4,490 | -€15,920 | -78.0% |
| Deferred charges and accrued income | 490/1 | €683 | €114 | -€569 | -83.3% |
| Total equity and liabilities | 10/49 | €68,212 | €60,591 | -€7,621 | -11.2% |
| Equity | 10/15 | €29,364 | €28,813 | -€551 | -1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,164 | €23,164 | = | 0.0% |
| Distributable reserves | 133 | €23,164 | €23,164 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€551 | -€551 | |
| Amounts payable | 17/49 | €38,847 | €31,778 | -€7,070 | -18.2% |
| Amounts payable within one year | 42/48 | €38,847 | €31,778 | -€7,070 | -18.2% |
| Trade debts | 44 | €3,689 | €714 | -€2,976 | -80.7% |
| Suppliers | 440/4 | €3,689 | €714 | -€2,976 | -80.7% |
| Taxes, remuneration and social security | 45 | €35,158 | €31,064 | -€4,094 | -11.6% |
| Taxes | 450/3 | €35,158 | €31,064 | -€4,094 | -11.6% |
| Turnover | 70 | €83,959 | €75,007 | -€8,952 | -10.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,692 | €74,462 | +€3,770 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €640 | €640 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€775 | - | +€775 | |
| Other operating charges | 640/8 | €2,485 | €501 | -€1,984 | -79.8% |
| Gross operating margin | 9900 | €15,955 | €3,756 | -€12,198 | -76.5% |
| Operating profit (loss) | 9901 | €13,605 | €2,616 | -€10,989 | -80.8% |
| Financial income | 75/76B | €683 | - | -€683 | |
| Recurring financial income | 75 | €683 | - | -€683 | |
| Financial charges | 65/66B | €3,388 | €1,631 | -€1,757 | -51.9% |
| Recurring financial charges | 65 | €3,388 | €1,631 | -€1,757 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | €10,900 | €985 | -€9,915 | -91.0% |
| Transfer from deferred taxes | 780 | €14,161 | - | -€14,161 | |
| Income taxes | 67/77 | €26,035 | €1,536 | -€24,500 | -94.1% |
| Profit (loss) for the period | 9904 | -€975 | -€551 | +€424 | +43.5% |
| Transfer from tax-exempt reserves | 789 | €55,254 | - | -€55,254 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,279 | -€551 | -€54,830 |
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 13 October 2026 via checked.be.