FISCALBO: 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.
FISCALBO
Largest movements
- Receivables within one year -€112,092
down €112,092 (-75.2%), from €149,012 to €36,920
of which Trade receivables: -€112,126
- Tangible fixed assets -€4,584
down €4,584 (-2.7%), from €166,939 to €162,355
of which Land and buildings: -€10,624
- Cash +€3,779
new in 2024: €3,779
mainly Receivables within one year (+€112,092) and Other debts (+€104,385)
- Profit (loss) carried forward -€203,846
down €203,846 (-82.3%), from -€247,716 to -€451,562
- Other debts +€104,385
up €104,385 (+19.9%), from €524,674 to €629,059
- Current portion of long-term debt -€6,782
down €6,782 (-50.9%), from €13,333 to €6,552
- Debts after one year -€6,212
no longer reported in 2024 (was €6,212)
- Gross operating margin -€89,381
down €89,381 (-864.5%), from -€10,339 to -€99,720
- Other operating charges +€87,710
up €87,710 (+2000.0%), from €4,385 to €92,096
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €318,375 | €203,054 | -€115,321 | -36.2% |
| Fixed assets | 21/28 | €166,939 | €162,355 | -€4,584 | -2.7% |
| Tangible fixed assets | 22/27 | €166,939 | €162,355 | -€4,584 | -2.7% |
| Land and buildings | 22 | €166,939 | €156,314 | -€10,624 | -6.4% |
| Furniture and vehicles | 24 | - | €6,040 | +€6,040 | |
| Current assets | 29/58 | €151,436 | €40,699 | -€110,737 | -73.1% |
| Amounts receivable after more than one year | 29 | €2,424 | - | -€2,424 | |
| Other amounts receivable | 291 | €2,424 | - | -€2,424 | |
| Amounts receivable within one year | 40/41 | €149,012 | €36,920 | -€112,092 | -75.2% |
| Trade receivables | 40 | €143,980 | €31,853 | -€112,126 | -77.9% |
| Other amounts receivable | 41 | €5,032 | €5,067 | +€35 | +0.7% |
| Cash at bank and in hand | 54/58 | - | €3,779 | +€3,779 | |
| Total equity and liabilities | 10/49 | €318,375 | €203,054 | -€115,321 | -36.2% |
| Equity | 10/15 | -€229,116 | -€432,962 | -€203,846 | -89.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€247,716 | -€451,562 | -€203,846 | -82.3% |
| Amounts payable | 17/49 | €547,491 | €636,016 | +€88,525 | +16.2% |
| Amounts payable after more than one year | 17 | €6,212 | - | -€6,212 | |
| Financial debts | 170/4 | €6,212 | - | -€6,212 | |
| Amounts payable within one year | 42/48 | €541,279 | €636,016 | +€94,737 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €13,333 | €6,552 | -€6,782 | -50.9% |
| Financial debts | 43 | €206 | - | -€206 | |
| Credit institutions | 430/8 | €206 | - | -€206 | |
| Trade debts | 44 | €3,065 | €405 | -€2,660 | -86.8% |
| Suppliers | 440/4 | €3,065 | €405 | -€2,660 | -86.8% |
| Other amounts payable | 47/48 | €524,674 | €629,059 | +€104,385 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,656 | €10,999 | -€657 | -5.6% |
| Other operating charges | 640/8 | €4,385 | €92,096 | +€87,710 | +2000.0% |
| Gross operating margin | 9900 | -€10,339 | -€99,720 | -€89,381 | -864.5% |
| Operating profit (loss) | 9901 | -€26,381 | -€202,815 | -€176,435 | -668.8% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Non-recurring financial income | 76B | €5 | - | -€5 | |
| Financial charges | 65/66B | €1,496 | €701 | -€795 | -53.2% |
| Recurring financial charges | 65 | €1,496 | €701 | -€795 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | -€27,872 | -€203,516 | -€175,644 | -630.2% |
| Income taxes | 67/77 | €324 | €330 | +€6 | +1.7% |
| Profit (loss) for the period | 9904 | -€28,196 | -€203,846 | -€175,650 | -623.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,196 | -€203,846 | -€175,650 | -623.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.