FISCALIANUS: 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.
FISCALIANUS
Largest movements
- Tangible fixed assets +€149,504
up €149,504 (+187.6%), from €79,681 to €229,186
of which Furniture and vehicles: +€155,026
- Current investments +€146,629
up €146,629 (+11.3%), from €1.3m to €1.4m
- Cash +€125,643
up €125,643 (+88.7%), from €141,701 to €267,345
mainly Net result for the year (+€741,736) and Debts after one year (+€85,925)
- Reserves +€446,736
up €446,736 (+33.2%), from €1.3m to €1.8m
- Other debts -€137,297
down €137,297 (-51.9%), from €264,550 to €127,253
- Debts after one year +€85,925
new in 2025: €85,925
- Current portion of long-term debt +€20,693
new in 2025: €20,693
- Gross operating margin +€266,382
up €266,382 (+38.1%), from €699,823 to €966,205
- Taxes +€65,456
up €65,456 (+40.6%), from €161,276 to €226,733
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 | €1,644,068 | €2,055,643 | +€411,575 | +25.0% |
| Fixed assets | 21/28 | €79,681 | €229,186 | +€149,504 | +187.6% |
| Tangible fixed assets | 22/27 | €79,681 | €229,186 | +€149,504 | +187.6% |
| Land and buildings | 22 | €2,012 | €1,893 | -€119 | -5.9% |
| Plant, machinery and equipment | 23 | €1,619 | €792 | -€827 | -51.1% |
| Furniture and vehicles | 24 | €57,425 | €212,451 | +€155,026 | +270.0% |
| Other tangible fixed assets | 26 | €18,625 | €14,050 | -€4,575 | -24.6% |
| Current assets | 29/58 | €1,564,387 | €1,826,457 | +€262,070 | +16.8% |
| Amounts receivable within one year | 40/41 | €122,686 | €112,484 | -€10,202 | -8.3% |
| Trade receivables | 40 | €70,831 | €80,565 | +€9,734 | +13.7% |
| Other amounts receivable | 41 | €51,855 | €31,919 | -€19,936 | -38.4% |
| Current investments | 50/53 | €1,300,000 | €1,446,629 | +€146,629 | +11.3% |
| Cash at bank and in hand | 54/58 | €141,701 | €267,345 | +€125,643 | +88.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,644,068 | €2,055,643 | +€411,575 | +25.0% |
| Equity | 10/15 | €1,344,966 | €1,791,701 | +€446,736 | +33.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €1,344,965 | €1,791,700 | +€446,736 | +33.2% |
| Distributable reserves | 133 | €1,344,965 | €1,791,700 | +€446,736 | +33.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €299,103 | €263,942 | -€35,161 | -11.8% |
| Amounts payable after more than one year | 17 | - | €85,925 | +€85,925 | |
| Financial debts | 170/4 | - | €85,925 | +€85,925 | |
| Amounts payable within one year | 42/48 | €299,103 | €178,016 | -€121,086 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | - | €20,693 | +€20,693 | |
| Trade debts | 44 | €4,496 | €1,718 | -€2,779 | -61.8% |
| Suppliers | 440/4 | €4,496 | €1,718 | -€2,779 | -61.8% |
| Taxes, remuneration and social security | 45 | €30,056 | €28,353 | -€1,704 | -5.7% |
| Taxes | 450/3 | €30,056 | €28,353 | -€1,704 | -5.7% |
| Other amounts payable | 47/48 | €264,550 | €127,253 | -€137,297 | -51.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,219 | €27,257 | +€9,038 | +49.6% |
| Other operating charges | 640/8 | €775 | €1,122 | +€347 | +44.8% |
| Gross operating margin | 9900 | €699,823 | €966,205 | +€266,382 | +38.1% |
| Operating profit (loss) | 9901 | €680,829 | €937,826 | +€256,996 | +37.7% |
| Financial income | 75/76B | €26,965 | €31,426 | +€4,461 | +16.5% |
| Recurring financial income | 75 | €26,965 | €31,426 | +€4,461 | +16.5% |
| Financial charges | 65/66B | €460 | €784 | +€324 | +70.4% |
| Recurring financial charges | 65 | €460 | €784 | +€324 | +70.4% |
| Profit (loss) for the period before taxes | 9903 | €707,335 | €968,468 | +€261,133 | +36.9% |
| Income taxes | 67/77 | €161,276 | €226,733 | +€65,456 | +40.6% |
| Profit (loss) for the period | 9904 | €546,059 | €741,736 | +€195,677 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €546,059 | €741,736 | +€195,677 | +35.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.