FISCALYDE: 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.
FISCALYDE
Largest movements
- Cash +€97,754
up €97,754 (+419%), from €23,354 to €121,108
mainly Net result for the year (+€86,050) and Other debts (+€51,549)
- Receivables within one year -€12,946
down €12,946 (-35.5%), from €36,498 to €23,552
of which Trade receivables: -€13,078
- Tangible fixed assets -€8,436
down €8,436 (-9.2%), from €91,691 to €83,255
of which Other tangible fixed assets: -€10,350
- Other debts +€51,549
up €51,549 (+295%), from €17,457 to €69,006
- Tax, wage and social debts +€31,786
up €31,786 (+242%), from €13,115 to €44,901
of which Taxes: +€27,202
- Current portion of long-term debt -€13,521
down €13,521 (-62.8%), from €21,514 to €7,993
- Profit (loss) carried forward +€13,109
up €13,109 (+30.8%), from €42,538 to €55,647
- Debts after one year -€7,993
down €7,993 (-22.8%), from €35,016 to €27,023
- Gross operating margin +€76,416
up €76,416 (+55.7%), from €137,258 to €213,674
- Staff costs +€30,591
up €30,591 (+76.9%), from €39,800 to €70,391
- Taxes +€20,066
up €20,066 (+130%), from €15,478 to €35,544
- Depreciation -€7,955
down €7,955 (-29.5%), from €26,992 to €19,037
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 | €154,910 | €230,581 | +€75,671 | +48.8% |
| Fixed assets | 21/28 | €94,784 | €85,730 | -€9,054 | -9.6% |
| Intangible fixed assets | 21 | €2,888 | €2,270 | -€618 | -21.4% |
| Tangible fixed assets | 22/27 | €91,691 | €83,255 | -€8,436 | -9.2% |
| Furniture and vehicles | 24 | €5,004 | €6,918 | +€1,914 | +38.2% |
| Other tangible fixed assets | 26 | €86,687 | €76,337 | -€10,350 | -11.9% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €60,126 | €144,851 | +€84,725 | +141% |
| Amounts receivable within one year | 40/41 | €36,498 | €23,552 | -€12,946 | -35.5% |
| Trade receivables | 40 | €36,498 | €23,420 | -€13,078 | -35.8% |
| Other amounts receivable | 41 | - | €132 | +€132 | |
| Cash at bank and in hand | 54/58 | €23,354 | €121,108 | +€97,754 | +419% |
| Deferred charges and accrued income | 490/1 | €274 | €191 | -€83 | -30.3% |
| Total equity and liabilities | 10/49 | €154,910 | €230,581 | +€75,671 | +48.8% |
| Equity | 10/15 | €61,138 | €74,247 | +€13,109 | +21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,538 | €55,647 | +€13,109 | +30.8% |
| Amounts payable | 17/49 | €93,772 | €156,334 | +€62,562 | +66.7% |
| Amounts payable after more than one year | 17 | €35,016 | €27,023 | -€7,993 | -22.8% |
| Financial debts | 170/4 | €35,016 | €27,023 | -€7,993 | -22.8% |
| Amounts payable within one year | 42/48 | €58,756 | €129,311 | +€70,555 | +120% |
| Current portion of amounts payable after more than one year | 42 | €21,514 | €7,993 | -€13,521 | -62.8% |
| Trade debts | 44 | €6,670 | €7,411 | +€741 | +11.1% |
| Suppliers | 440/4 | €6,670 | €7,411 | +€741 | +11.1% |
| Taxes, remuneration and social security | 45 | €13,115 | €44,901 | +€31,786 | +242% |
| Taxes | 450/3 | €11,779 | €38,981 | +€27,202 | +231% |
| Remuneration and social security | 454/9 | €1,336 | €5,920 | +€4,584 | +343% |
| Other amounts payable | 47/48 | €17,457 | €69,006 | +€51,549 | +295% |
| Remuneration, social security and pensions | 62 | €39,800 | €70,391 | +€30,591 | +76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,992 | €19,037 | -€7,955 | -29.5% |
| Other operating charges | 640/8 | €670 | €693 | +€23 | +3.4% |
| Gross operating margin | 9900 | €137,258 | €213,674 | +€76,416 | +55.7% |
| Operating profit (loss) | 9901 | €69,796 | €123,553 | +€53,757 | +77.0% |
| Financial income | 75/76B | €1 | €57 | +€56 | +5,600% |
| Recurring financial income | 75 | €1 | €57 | +€56 | +5,600% |
| Financial charges | 65/66B | €2,501 | €2,016 | -€485 | -19.4% |
| Recurring financial charges | 65 | €2,501 | €2,016 | -€485 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €67,296 | €121,594 | +€54,298 | +80.7% |
| Income taxes | 67/77 | €15,478 | €35,544 | +€20,066 | +130% |
| Profit (loss) for the period | 9904 | €51,818 | €86,050 | +€34,232 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,818 | €86,050 | +€34,232 | +66.1% |
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 25 October 2026 via checked.be.