Fiscama: 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.
Fiscama
Largest movements
- Cash -€20,635
down €20,635 (-55.1%), from €37,463 to €16,827
mainly Contributions, distributions and other (-€57,000) and Other debts (-€21,000)
- Tangible fixed assets +€5,921
up €5,921 (+940.7%), from €629 to €6,550
of which Furniture and vehicles: +€6,341
- Receivables within one year -€4,497
down €4,497 (-24.1%), from €18,658 to €14,161
of which Other amounts receivable: -€4,411
- Other debts -€21,000
down €21,000 (-46.7%), from €45,000 to €24,000
- Tax, wage and social debts +€3,180
up €3,180 (+43.8%), from €7,254 to €10,433
- Profit (loss) carried forward -€2,301
down €2,301 (-82.5%), from €2,789 to €488
- Trade debts +€1,096
up €1,096 (+74.3%), from €1,475 to €2,571
- Gross operating margin +€13,493
up €13,493 (+20.0%), from €67,594 to €81,087
- Depreciation +€4,680
up €4,680 (+1114.3%), from €420 to €5,100
- Taxes +€2,326
up €2,326 (+12.8%), from €18,194 to €20,520
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 | €57,018 | €37,993 | -€19,025 | -33.4% |
| Fixed assets | 21/28 | €629 | €6,550 | +€5,921 | +940.7% |
| Tangible fixed assets | 22/27 | €629 | €6,550 | +€5,921 | +940.7% |
| Furniture and vehicles | 24 | - | €6,341 | +€6,341 | |
| Other tangible fixed assets | 26 | €629 | €209 | -€420 | -66.7% |
| Current assets | 29/58 | €56,388 | €31,442 | -€24,946 | -44.2% |
| Amounts receivable within one year | 40/41 | €18,658 | €14,161 | -€4,497 | -24.1% |
| Trade receivables | 40 | €12,478 | €12,392 | -€86 | -0.7% |
| Other amounts receivable | 41 | €6,181 | €1,769 | -€4,411 | -71.4% |
| Cash at bank and in hand | 54/58 | €37,463 | €16,827 | -€20,635 | -55.1% |
| Deferred charges and accrued income | 490/1 | €268 | €454 | +€186 | +69.6% |
| Total equity and liabilities | 10/49 | €57,018 | €37,993 | -€19,025 | -33.4% |
| Equity | 10/15 | €3,289 | €988 | -€2,301 | -70.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,789 | €488 | -€2,301 | -82.5% |
| Amounts payable | 17/49 | €53,729 | €37,005 | -€16,724 | -31.1% |
| Amounts payable within one year | 42/48 | €53,729 | €37,005 | -€16,724 | -31.1% |
| Trade debts | 44 | €1,475 | €2,571 | +€1,096 | +74.3% |
| Suppliers | 440/4 | €1,475 | €2,571 | +€1,096 | +74.3% |
| Taxes, remuneration and social security | 45 | €7,254 | €10,433 | +€3,180 | +43.8% |
| Taxes | 450/3 | €7,254 | €10,433 | +€3,180 | +43.8% |
| Other amounts payable | 47/48 | €45,000 | €24,000 | -€21,000 | -46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €420 | €5,100 | +€4,680 | +1114.3% |
| Other operating charges | 640/8 | €672 | €693 | +€21 | +3.2% |
| Gross operating margin | 9900 | €67,594 | €81,087 | +€13,493 | +20.0% |
| Operating profit (loss) | 9901 | €66,502 | €75,294 | +€8,791 | +13.2% |
| Financial income | 75/76B | €0 | €220 | +€220 | |
| Recurring financial income | 75 | €0 | €220 | +€220 | |
| Financial charges | 65/66B | €559 | €295 | -€264 | -47.3% |
| Recurring financial charges | 65 | €559 | €295 | -€264 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €65,944 | €75,219 | +€9,275 | +14.1% |
| Income taxes | 67/77 | €18,194 | €20,520 | +€2,326 | +12.8% |
| Profit (loss) for the period | 9904 | €47,750 | €54,699 | +€6,949 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,750 | €54,699 | +€6,949 | +14.6% |
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 10 October 2026 via checked.be.