FISCALITO: 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.
FISCALITO
Largest movements
- Receivables within one year +€30,143
up €30,143 (+50.7%), from €59,512 to €89,655
of which Trade receivables: +€30,655
- Cash -€22,013
down €22,013 (-35.5%), from €61,952 to €39,939
mainly Contributions, distributions and other (-€31,364) and Receivables within one year (-€30,143)
- Receivables after one year +€21,494
up €21,494, from €0 to €21,494
- Current investments +€9,000
new in 2025: €9,000
- Other debts +€28,965
up €28,965 (+1207.5%), from €2,399 to €31,364
- Tax, wage and social debts +€8,486
up €8,486 (+257.4%), from €3,297 to €11,783
of which Taxes: +€8,486
- Staff costs -€75,645
down €75,645 (-96.9%), from €78,053 to €2,408
- Gross operating margin -€47,374
down €47,374 (-41.2%), from €114,847 to €67,473
- Taxes +€16,477
up €16,477 (+127.9%), from €12,879 to €29,356
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 | €121,464 | €160,088 | +€38,624 | +31.8% |
| Current assets | 29/58 | €121,464 | €160,088 | +€38,624 | +31.8% |
| Amounts receivable after more than one year | 29 | €0 | €21,494 | +€21,494 | |
| Other amounts receivable | 291 | €0 | €21,494 | +€21,494 | |
| Amounts receivable within one year | 40/41 | €59,512 | €89,655 | +€30,143 | +50.7% |
| Trade receivables | 40 | €0 | €30,655 | +€30,655 | |
| Other amounts receivable | 41 | €59,512 | €59,000 | -€512 | -0.9% |
| Current investments | 50/53 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €61,952 | €39,939 | -€22,013 | -35.5% |
| Total equity and liabilities | 10/49 | €121,464 | €160,088 | +€38,624 | +31.8% |
| Equity | 10/15 | €105,602 | €106,162 | +€559 | +0.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €93,202 | €93,762 | +€559 | +0.6% |
| Distributable reserves | 133 | €93,202 | €93,762 | +€559 | +0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,862 | €53,927 | +€38,065 | +240.0% |
| Amounts payable within one year | 42/48 | €15,862 | €53,927 | +€38,065 | +240.0% |
| Financial debts | 43 | €10,166 | €10,138 | -€28 | -0.3% |
| Credit institutions | 430/8 | - | €10,138 | +€10,138 | |
| Other loans | 439 | €10,166 | €0 | -€10,166 | -100.0% |
| Trade debts | 44 | - | €642 | +€642 | |
| Suppliers | 440/4 | - | €642 | +€642 | |
| Taxes, remuneration and social security | 45 | €3,297 | €11,783 | +€8,486 | +257.4% |
| Taxes | 450/3 | €3,297 | €11,783 | +€8,486 | +257.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,399 | €31,364 | +€28,965 | +1207.5% |
| Non-recurring operating income | 76A | - | €986 | +€986 | |
| Remuneration, social security and pensions | 62 | €78,053 | €2,408 | -€75,645 | -96.9% |
| Other operating charges | 640/8 | €2,068 | €2,775 | +€707 | +34.2% |
| Gross operating margin | 9900 | €114,847 | €67,473 | -€47,374 | -41.2% |
| Operating profit (loss) | 9901 | €34,726 | €62,291 | +€27,564 | +79.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,391 | €1,012 | -€380 | -27.3% |
| Recurring financial charges | 65 | €1,391 | €1,012 | -€380 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €33,335 | €61,279 | +€27,944 | +83.8% |
| Income taxes | 67/77 | €12,879 | €29,356 | +€16,477 | +127.9% |
| Profit (loss) for the period | 9904 | €20,456 | €31,923 | +€11,467 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,456 | €31,923 | +€11,467 | +56.1% |
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 4 October 2026 via checked.be.