FISCALYN: 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.
FISCALYN
Largest movements
- Receivables within one year +€6,845
up €6,845 (+40.1%), from €17,054 to €23,899
- Cash -€1,986
down €1,986 (-11.4%), from €17,452 to €15,467
mainly Debts after one year (-€11,380) and Receivables within one year (-€6,845)
- Profit (loss) carried forward +€22,006
up €22,006 (+71.9%), from €30,612 to €52,618
- Debts after one year -€11,380
down €11,380 (-37.4%), from €30,405 to €19,025
- Tax, wage and social debts -€6,476
down €6,476 (-49.4%), from €13,108 to €6,632
- Gross operating margin +€3,114
up €3,114 (+9.1%), from €34,321 to €37,435
- Taxes +€1,523
up €1,523 (+17.7%), from €8,622 to €10,145
- Financial charges +€633
up €633 (+21.9%), from €2,891 to €3,524
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 | €95,217 | €99,918 | +€4,701 | +4.9% |
| Formation expenses | 20 | €732 | €524 | -€208 | -28.5% |
| Fixed assets | 21/28 | €57,181 | €56,812 | -€369 | -0.6% |
| Tangible fixed assets | 22/27 | €737 | €369 | -€369 | -50.0% |
| Furniture and vehicles | 24 | €737 | €369 | -€369 | -50.0% |
| Financial fixed assets | 28 | €56,444 | €56,444 | = | 0.0% |
| Current assets | 29/58 | €37,304 | €42,582 | +€5,278 | +14.1% |
| Amounts receivable within one year | 40/41 | €17,054 | €23,899 | +€6,845 | +40.1% |
| Trade receivables | 40 | €17,054 | €23,899 | +€6,845 | +40.1% |
| Cash at bank and in hand | 54/58 | €17,452 | €15,467 | -€1,986 | -11.4% |
| Deferred charges and accrued income | 490/1 | €2,798 | €3,216 | +€418 | +15.0% |
| Total equity and liabilities | 10/49 | €95,217 | €99,918 | +€4,701 | +4.9% |
| Equity | 10/15 | €34,612 | €56,618 | +€22,006 | +63.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,612 | €52,618 | +€22,006 | +71.9% |
| Amounts payable | 17/49 | €60,605 | €43,301 | -€17,305 | -28.6% |
| Amounts payable after more than one year | 17 | €30,405 | €19,025 | -€11,380 | -37.4% |
| Financial debts | 170/4 | €30,405 | €19,025 | -€11,380 | -37.4% |
| Amounts payable within one year | 42/48 | €30,200 | €24,276 | -€5,924 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €10,912 | €11,380 | +€468 | +4.3% |
| Trade debts | 44 | €310 | €148 | -€162 | -52.4% |
| Suppliers | 440/4 | €310 | €148 | -€162 | -52.4% |
| Taxes, remuneration and social security | 45 | €13,108 | €6,632 | -€6,476 | -49.4% |
| Taxes | 450/3 | €13,108 | €6,632 | -€6,476 | -49.4% |
| Other amounts payable | 47/48 | €5,870 | €6,116 | +€246 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €577 | €577 | +€0 | 0.0% |
| Other operating charges | 640/8 | €64 | €349 | +€285 | +447.3% |
| Gross operating margin | 9900 | €34,321 | €37,435 | +€3,114 | +9.1% |
| Operating profit (loss) | 9901 | €33,680 | €36,509 | +€2,828 | +8.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,891 | €3,524 | +€633 | +21.9% |
| Recurring financial charges | 65 | €2,891 | €3,524 | +€633 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €30,789 | €32,984 | +€2,195 | +7.1% |
| Income taxes | 67/77 | €8,622 | €10,145 | +€1,523 | +17.7% |
| Profit (loss) for the period | 9904 | €22,167 | €22,839 | +€672 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,167 | €22,839 | +€672 | +3.0% |
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 30 September 2026 via checked.be.