FISCALI HAUTE SENNE: what changed
FISCALI HAUTE SENNE
Largest movements
- Receivables within one year +€17,389
up €17,389 (+83.4%), from €20,845 to €38,234
of which Trade receivables: +€17,668
- Cash -€2,017
down €2,017 (-74.7%), from €2,700 to €683
mainly Receivables within one year (-€17,389) and Net result for the year (-€14,190)
- Other debts +€31,000
up €31,000 (+208%), from €14,875 to €45,875
- Profit (loss) carried forward -€14,190
down €14,190 (-115%), from -€12,310 to -€26,500
- Tax, wage and social debts -€5,210
down €5,210 (-19.6%), from €26,556 to €21,346
of which Remuneration and social security: -€4,368
- Trade debts +€4,714
up €4,714 (+238%), from €1,980 to €6,695
- Accrued charges and deferred income -€733
down €733 (-91.6%), from €800 to €67
- Gross operating margin +€13,840
up €13,840 (+12.7%), from €109,210 to €123,050
- Staff costs +€8,184
up €8,184 (+6.4%), from €126,990 to €135,175
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,133 | €53,714 | +€15,581 | +40.9% |
| Fixed assets | 21/28 | €1,616 | €1,317 | -€299 | -18.5% |
| Tangible fixed assets | 22/27 | €1,616 | €1,317 | -€299 | -18.5% |
| Furniture and vehicles | 24 | €977 | €878 | -€99 | -10.2% |
| Other tangible fixed assets | 26 | €639 | €439 | -€200 | -31.3% |
| Current assets | 29/58 | €36,517 | €52,396 | +€15,880 | +43.5% |
| Amounts receivable within one year | 40/41 | €20,845 | €38,234 | +€17,389 | +83.4% |
| Trade receivables | 40 | €20,566 | €38,234 | +€17,668 | +85.9% |
| Other amounts receivable | 41 | €279 | - | -€279 | |
| Cash at bank and in hand | 54/58 | €2,700 | €683 | -€2,017 | -74.7% |
| Deferred charges and accrued income | 490/1 | €12,972 | €13,479 | +€507 | +3.9% |
| Total equity and liabilities | 10/49 | €38,133 | €53,714 | +€15,581 | +40.9% |
| Equity | 10/15 | -€6,079 | -€20,269 | -€14,190 | -233% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31 | €31 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31 | €31 | = | 0.0% |
| Reserves not available under the articles | 1311 | €31 | €31 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,310 | -€26,500 | -€14,190 | -115% |
| Amounts payable | 17/49 | €44,211 | €73,983 | +€29,771 | +67.3% |
| Amounts payable within one year | 42/48 | €43,411 | €73,916 | +€30,504 | +70.3% |
| Trade debts | 44 | €1,980 | €6,695 | +€4,714 | +238% |
| Suppliers | 440/4 | €1,980 | €6,695 | +€4,714 | +238% |
| Taxes, remuneration and social security | 45 | €26,556 | €21,346 | -€5,210 | -19.6% |
| Taxes | 450/3 | €11,913 | €11,071 | -€842 | -7.1% |
| Remuneration and social security | 454/9 | €14,643 | €10,275 | -€4,368 | -29.8% |
| Other amounts payable | 47/48 | €14,875 | €45,875 | +€31,000 | +208% |
| Accrued charges and deferred income | 492/3 | €800 | €67 | -€733 | -91.6% |
| Remuneration, social security and pensions | 62 | €126,990 | €135,175 | +€8,184 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €958 | €1,249 | +€291 | +30.3% |
| Other operating charges | 640/8 | €50 | €760 | +€710 | +1,420% |
| Gross operating margin | 9900 | €109,210 | €123,050 | +€13,840 | +12.7% |
| Operating profit (loss) | 9901 | -€18,788 | -€14,133 | +€4,655 | +24.8% |
| Financial income | 75/76B | €37 | - | -€37 | |
| Recurring financial income | 75 | €37 | - | -€37 | |
| Financial charges | 65/66B | €190 | €57 | -€133 | -69.9% |
| Recurring financial charges | 65 | €190 | €57 | -€133 | -69.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,942 | -€14,190 | +€4,751 | +25.1% |
| Profit (loss) for the period | 9904 | -€18,942 | -€14,190 | +€4,751 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,942 | -€14,190 | +€4,751 | +25.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.