FISCALIX 2440: 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.
FISCALIX 2440
Largest movements
- Deferred charges and accrued income +€63,311
up €63,311 (+1,463%), from €4,327 to €67,638
- Intangible fixed assets +€45,105
new in 2025: €45,105
- Receivables within one year -€28,534
down €28,534 (-62.7%), from €45,489 to €16,955
of which Trade receivables: -€28,815
- Cash +€9,907
up €9,907 (+11,058%), from €90 to €9,997
mainly Current portion of long-term debt (+€82,441) and Tax, wage and social debts (+€60,998)
- Debts after one year -€85,322
down €85,322 (-18.8%), from €452,926 to €367,605
- Current portion of long-term debt +€82,441
up €82,441 (+317%), from €26,011 to €108,452
- Tax, wage and social debts +€60,998
up €60,998 (+337%), from €18,091 to €79,090
of which Taxes: +€61,123
- Profit (loss) carried forward +€51,780
up €51,780 (+103%), from €50,231 to €102,012
- Other debts -€16,619
down €16,619 (-100%), from €16,619 to €0
- Gross operating margin +€298,453
up €298,453 (+202%), from €147,470 to €445,923
- Staff costs +€223,102
up €223,102 (+241%), from €92,466 to €315,568
- Financial charges +€16,176
up €16,176 (+125%), from €12,971 to €29,147
- Taxes +€15,494
up €15,494 (+2,309%), from €671 to €16,165
- Depreciation +€10,062
up €10,062 (+77.8%), from €12,935 to €22,997
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.
Derived cash bridge
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 | €581,925 | €675,342 | +€93,416 | +16.1% |
| Fixed assets | 21/28 | €532,019 | €580,751 | +€48,732 | +9.2% |
| Intangible fixed assets | 21 | - | €45,105 | +€45,105 | |
| Tangible fixed assets | 22/27 | €532,019 | €535,646 | +€3,627 | +0.7% |
| Land and buildings | 22 | €514,028 | €504,540 | -€9,487 | -1.8% |
| Plant, machinery and equipment | 23 | €17,992 | €31,106 | +€13,114 | +72.9% |
| Current assets | 29/58 | €49,906 | €94,590 | +€44,684 | +89.5% |
| Amounts receivable within one year | 40/41 | €45,489 | €16,955 | -€28,534 | -62.7% |
| Trade receivables | 40 | €38,660 | €9,845 | -€28,815 | -74.5% |
| Other amounts receivable | 41 | €6,829 | €7,111 | +€282 | +4.1% |
| Cash at bank and in hand | 54/58 | €90 | €9,997 | +€9,907 | +11,058% |
| Deferred charges and accrued income | 490/1 | €4,327 | €67,638 | +€63,311 | +1,463% |
| Total equity and liabilities | 10/49 | €581,925 | €675,342 | +€93,416 | +16.1% |
| Equity | 10/15 | €51,831 | €103,612 | +€51,780 | +99.9% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,231 | €102,012 | +€51,780 | +103% |
| Amounts payable | 17/49 | €530,094 | €571,730 | +€41,636 | +7.9% |
| Amounts payable after more than one year | 17 | €452,926 | €367,605 | -€85,322 | -18.8% |
| Financial debts | 170/4 | €452,926 | €367,605 | -€85,322 | -18.8% |
| Amounts payable within one year | 42/48 | €77,168 | €204,125 | +€126,957 | +165% |
| Current portion of amounts payable after more than one year | 42 | €26,011 | €108,452 | +€82,441 | +317% |
| Financial debts | 43 | €650 | €0 | -€650 | -100% |
| Credit institutions | 430/8 | €650 | €0 | -€650 | -100% |
| Trade debts | 44 | €15,796 | €16,584 | +€787 | +5.0% |
| Suppliers | 440/4 | €15,796 | €16,584 | +€787 | +5.0% |
| Taxes, remuneration and social security | 45 | €18,091 | €79,090 | +€60,998 | +337% |
| Taxes | 450/3 | €17,967 | €79,090 | +€61,123 | +340% |
| Remuneration and social security | 454/9 | €124 | €0 | -€124 | -100% |
| Other amounts payable | 47/48 | €16,619 | €0 | -€16,619 | -100% |
| Remuneration, social security and pensions | 62 | €92,466 | €315,568 | +€223,102 | +241% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,935 | €22,997 | +€10,062 | +77.8% |
| Other operating charges | 640/8 | €2,089 | €10,943 | +€8,854 | +424% |
| Gross operating margin | 9900 | €147,470 | €445,923 | +€298,453 | +202% |
| Operating profit (loss) | 9901 | €39,980 | €96,415 | +€56,435 | +141% |
| Financial income | 75/76B | €148 | €677 | +€528 | +356% |
| Recurring financial income | 75 | €148 | €677 | +€528 | +356% |
| Financial charges | 65/66B | €12,971 | €29,147 | +€16,176 | +125% |
| Recurring financial charges | 65 | €12,971 | €29,147 | +€16,176 | +125% |
| Profit (loss) for the period before taxes | 9903 | €27,158 | €67,945 | +€40,788 | +150% |
| Income taxes | 67/77 | €671 | €16,165 | +€15,494 | +2,309% |
| Profit (loss) for the period | 9904 | €26,487 | €51,780 | +€25,294 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,487 | €51,780 | +€25,294 | +95.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.