FISCALDO: 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.
FISCALDO
Largest movements
- Tangible fixed assets -€5,205
down €5,205 (-22.4%), from €23,225 to €18,020
- Cash -€1,805
down €1,805 (-8.2%), from €21,959 to €20,154
mainly Other debts (-€10,000) and Contributions, distributions and other (-€5,000)
- Deferred charges and accrued income +€737
up €737 (+107.4%), from €686 to €1,423
- Other debts -€10,000
down €10,000 (-66.7%), from €15,000 to €5,000
- Profit (loss) carried forward +€6,301
up €6,301 (+53.5%), from €11,787 to €18,088
- Debts after one year -€3,604
down €3,604 (-26.9%), from €13,410 to €9,806
- Tax, wage and social debts +€1,290
up €1,290 (+48.1%), from €2,684 to €3,974
- Depreciation +€2,403
up €2,403 (+85.8%), from €2,802 to €5,205
- Gross operating margin +€2,210
up €2,210 (+10.6%), from €20,798 to €23,008
- Taxes +€1,343
up €1,343 (+33.9%), from €3,961 to €5,304
- Other operating charges +€291
new in 2025: €291
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 | €48,738 | €42,937 | -€5,801 | -11.9% |
| Fixed assets | 21/28 | €23,225 | €18,020 | -€5,205 | -22.4% |
| Tangible fixed assets | 22/27 | €23,225 | €18,020 | -€5,205 | -22.4% |
| Furniture and vehicles | 24 | €23,225 | €18,020 | -€5,205 | -22.4% |
| Current assets | 29/58 | €25,513 | €24,917 | -€596 | -2.3% |
| Amounts receivable within one year | 40/41 | €2,868 | €3,340 | +€472 | +16.5% |
| Trade receivables | 40 | €2,329 | €3,340 | +€1,011 | +43.4% |
| Other amounts receivable | 41 | €539 | - | -€539 | |
| Cash at bank and in hand | 54/58 | €21,959 | €20,154 | -€1,805 | -8.2% |
| Deferred charges and accrued income | 490/1 | €686 | €1,423 | +€737 | +107.4% |
| Total equity and liabilities | 10/49 | €48,738 | €42,937 | -€5,801 | -11.9% |
| Equity | 10/15 | €13,287 | €19,588 | +€6,301 | +47.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,787 | €18,088 | +€6,301 | +53.5% |
| Amounts payable | 17/49 | €35,451 | €23,349 | -€12,102 | -34.1% |
| Amounts payable after more than one year | 17 | €13,410 | €9,806 | -€3,604 | -26.9% |
| Financial debts | 170/4 | €13,410 | €9,806 | -€3,604 | -26.9% |
| Amounts payable within one year | 42/48 | €22,041 | €13,543 | -€8,498 | -38.6% |
| Current portion of amounts payable after more than one year | 42 | €3,434 | €3,604 | +€170 | +5.0% |
| Trade debts | 44 | €923 | €965 | +€42 | +4.6% |
| Suppliers | 440/4 | €923 | €965 | +€42 | +4.6% |
| Taxes, remuneration and social security | 45 | €2,684 | €3,974 | +€1,290 | +48.1% |
| Taxes | 450/3 | €2,684 | €3,974 | +€1,290 | +48.1% |
| Other amounts payable | 47/48 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,802 | €5,205 | +€2,403 | +85.8% |
| Other operating charges | 640/8 | - | €291 | +€291 | |
| Gross operating margin | 9900 | €20,798 | €23,008 | +€2,210 | +10.6% |
| Operating profit (loss) | 9901 | €17,996 | €17,512 | -€484 | -2.7% |
| Financial charges | 65/66B | €683 | €907 | +€224 | +32.8% |
| Recurring financial charges | 65 | €683 | €907 | +€224 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €17,313 | €16,605 | -€708 | -4.1% |
| Income taxes | 67/77 | €3,961 | €5,304 | +€1,343 | +33.9% |
| Profit (loss) for the period | 9904 | €13,352 | €11,301 | -€2,051 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,352 | €11,301 | -€2,051 | -15.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.