FISCALISO: 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.
FISCALISO
Largest movements
- Receivables within one year +€92,268
up €92,268 (+74.9%), from €123,188 to €215,456
of which Other amounts receivable: +€86,761
- Cash +€22,563
up €22,563 (+316%), from €7,136 to €29,699
mainly Net result for the year (+€88,178) and Trade debts (+€32,028)
- Reserves +€88,178
up €88,178 (+25.6%), from €344,399 to €432,577
of which Distributable reserves: +€88,178
- Trade debts +€32,028
up €32,028 (+108%), from €29,702 to €61,730
- Debts after one year +€19,485
up €19,485 (+64.9%), from €30,000 to €49,485
- Tax, wage and social debts -€15,389
down €15,389 (-9.9%), from €155,651 to €140,262
of which Taxes: -€15,274
- Other operating charges +€26,070
up €26,070 (+1,045%), from €2,494 to €28,564
- Staff costs -€21,897
down €21,897 (-32.7%), from €66,938 to €45,041
- Gross operating margin -€11,890
down €11,890 (-5.0%), from €235,846 to €223,956
- Financial charges -€6,794
down €6,794 (-71.8%), from €9,465 to €2,671
- Taxes +€3,265
up €3,265 (+6.7%), from €48,775 to €52,040
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.
Derived cash bridge
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 | €609,946 | €732,820 | +€122,873 | +20.1% |
| Fixed assets | 21/28 | €22,872 | €29,217 | +€6,345 | +27.7% |
| Tangible fixed assets | 22/27 | €21,772 | €28,117 | +€6,345 | +29.1% |
| Plant, machinery and equipment | 23 | €5,072 | €13,945 | +€8,873 | +175% |
| Furniture and vehicles | 24 | €4,220 | €4,960 | +€740 | +17.5% |
| Other tangible fixed assets | 26 | €12,480 | €9,212 | -€3,268 | -26.2% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €587,075 | €703,603 | +€116,528 | +19.8% |
| Amounts receivable after more than one year | 29 | €456,751 | €456,751 | = | 0.0% |
| Other amounts receivable | 291 | €456,751 | €456,751 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €123,188 | €215,456 | +€92,268 | +74.9% |
| Trade receivables | 40 | €72,706 | €78,213 | +€5,508 | +7.6% |
| Other amounts receivable | 41 | €50,482 | €137,243 | +€86,761 | +172% |
| Cash at bank and in hand | 54/58 | €7,136 | €29,699 | +€22,563 | +316% |
| Deferred charges and accrued income | 490/1 | - | €1,697 | +€1,697 | |
| Total equity and liabilities | 10/49 | €609,946 | €732,820 | +€122,873 | +20.1% |
| Equity | 10/15 | €350,599 | €438,777 | +€88,178 | +25.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €344,399 | €432,577 | +€88,178 | +25.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €342,539 | €430,717 | +€88,178 | +25.7% |
| Amounts payable | 17/49 | €259,347 | €294,043 | +€34,695 | +13.4% |
| Amounts payable after more than one year | 17 | €30,000 | €49,485 | +€19,485 | +64.9% |
| Financial debts | 170/4 | €30,000 | €49,485 | +€19,485 | +64.9% |
| Amounts payable within one year | 42/48 | €229,347 | €244,558 | +€15,211 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,515 | +€5,515 | |
| Trade debts | 44 | €29,702 | €61,730 | +€32,028 | +108% |
| Suppliers | 440/4 | €29,702 | €61,730 | +€32,028 | +108% |
| Taxes, remuneration and social security | 45 | €155,651 | €140,262 | -€15,389 | -9.9% |
| Taxes | 450/3 | €144,004 | €128,730 | -€15,274 | -10.6% |
| Remuneration and social security | 454/9 | €11,647 | €11,531 | -€115 | -1.0% |
| Other amounts payable | 47/48 | €43,995 | €37,051 | -€6,944 | -15.8% |
| Remuneration, social security and pensions | 62 | €66,938 | €45,041 | -€21,897 | -32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,823 | €7,466 | +€1,643 | +28.2% |
| Other operating charges | 640/8 | €2,494 | €28,564 | +€26,070 | +1,045% |
| Gross operating margin | 9900 | €235,846 | €223,956 | -€11,890 | -5.0% |
| Operating profit (loss) | 9901 | €160,591 | €142,885 | -€17,706 | -11.0% |
| Financial income | 75/76B | €22 | €4 | -€18 | -82.1% |
| Recurring financial income | 75 | €22 | €4 | -€18 | -82.1% |
| Financial charges | 65/66B | €9,465 | €2,671 | -€6,794 | -71.8% |
| Recurring financial charges | 65 | €9,465 | €2,671 | -€6,794 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | €151,148 | €140,218 | -€10,930 | -7.2% |
| Income taxes | 67/77 | €48,775 | €52,040 | +€3,265 | +6.7% |
| Profit (loss) for the period | 9904 | €102,373 | €88,178 | -€14,195 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €102,373 | €88,178 | -€14,195 | -13.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.