FISCAMARCHE: 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.
FISCAMARCHE
Largest movements
- Tangible fixed assets -€6,810
down €6,810 (-8.9%), from €76,279 to €69,469
of which Land and buildings: -€5,738
- Cash -€5,520
down €5,520 (-19.0%), from €29,116 to €23,596
mainly Net result for the year (-€12,550) and Investment in fixed assets (net) (-€1,378)
- Profit (loss) carried forward -€12,550
down €12,550, from €1,854 to -€10,695
- Gross operating margin -€7,395
down €7,395 (-80.4%), from €9,199 to €1,803
- Other operating charges +€3,657
up €3,657 (+151.6%), from €2,413 to €6,070
- Taxes -€261
no longer reported in 2025 (was €261)
- Depreciation -€228
down €228 (-2.7%), from €8,416 to €8,188
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 | €112,886 | €100,474 | -€12,413 | -11.0% |
| Fixed assets | 21/28 | €76,428 | €69,618 | -€6,810 | -8.9% |
| Tangible fixed assets | 22/27 | €76,279 | €69,469 | -€6,810 | -8.9% |
| Land and buildings | 22 | €64,452 | €58,714 | -€5,738 | -8.9% |
| Plant, machinery and equipment | 23 | €9,820 | €9,632 | -€187 | -1.9% |
| Furniture and vehicles | 24 | €2,007 | €1,122 | -€885 | -44.1% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €36,459 | €30,856 | -€5,602 | -15.4% |
| Amounts receivable within one year | 40/41 | €7,342 | €7,260 | -€82 | -1.1% |
| Trade receivables | 40 | €7,342 | €7,260 | -€82 | -1.1% |
| Cash at bank and in hand | 54/58 | €29,116 | €23,596 | -€5,520 | -19.0% |
| Total equity and liabilities | 10/49 | €112,886 | €100,474 | -€12,413 | -11.0% |
| Equity | 10/15 | €110,258 | €97,708 | -€12,550 | -11.4% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €3,404 | €3,404 | = | 0.0% |
| Distributable reserves | 133 | €3,404 | €3,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,854 | -€10,695 | -€12,550 | |
| Amounts payable | 17/49 | €2,628 | €2,766 | +€137 | +5.2% |
| Amounts payable within one year | 42/48 | €2,628 | €2,766 | +€137 | +5.2% |
| Trade debts | 44 | €509 | €485 | -€24 | -4.8% |
| Suppliers | 440/4 | €509 | €485 | -€24 | -4.8% |
| Taxes, remuneration and social security | 45 | €2,119 | €2,206 | +€87 | +4.1% |
| Taxes | 450/3 | €2,119 | €2,206 | +€87 | +4.1% |
| Other amounts payable | 47/48 | - | €75 | +€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,416 | €8,188 | -€228 | -2.7% |
| Other operating charges | 640/8 | €2,413 | €6,070 | +€3,657 | +151.6% |
| Gross operating margin | 9900 | €9,199 | €1,803 | -€7,395 | -80.4% |
| Operating profit (loss) | 9901 | -€1,630 | -€12,454 | -€10,825 | -664.2% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,722 | -€12,550 | -€10,828 | -628.7% |
| Income taxes | 67/77 | €261 | - | -€261 | |
| Profit (loss) for the period | 9904 | -€1,983 | -€12,550 | -€10,567 | -532.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,983 | -€12,550 | -€10,567 | -532.9% |
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 8 October 2026 via checked.be.