FISCARIUS: 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.
FISCARIUS
Largest movements
- Receivables within one year -€23,349
down €23,349 (-50.4%), from €46,350 to €23,001
of which Other amounts receivable: -€28,229
- Cash +€22,289
up €22,289 (+148.6%), from €15,000 to €37,289
mainly Receivables within one year (+€23,349) and Other debts (+€15,400)
- Deferred charges and accrued income +€1,648
up €1,648 (+72.8%), from €2,264 to €3,912
- Reserves -€16,300
down €16,300 (-55.8%), from €29,200 to €12,900
- Other debts +€15,400
up €15,400 (+130.5%), from €11,802 to €27,202
- Tax, wage and social debts -€4,884
down €4,884 (-39.4%), from €12,405 to €7,522
of which Taxes: -€3,347
- Trade debts +€4,179
up €4,179 (+35.0%), from €11,957 to €16,137
- Short-term financial debts +€1,728
up €1,728 (+505.3%), from €342 to €2,070
- Other operating charges -€45,888
down €45,888 (-96.8%), from €47,399 to €1,511
- Gross operating margin -€26,294
down €26,294 (-32.0%), from €82,091 to €55,797
- Write-downs +€13,918
up €13,918, from -€13,918 to €0
- Taxes +€1,320
up €1,320 (+25.4%), from €5,189 to €6,509
- Financial income -€1,147
down €1,147 (-71.4%), from €1,606 to €459
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 | €66,379 | €66,581 | +€202 | +0.3% |
| Fixed assets | 21/28 | €2,765 | €2,379 | -€386 | -14.0% |
| Tangible fixed assets | 22/27 | €2,457 | €2,071 | -€386 | -15.7% |
| Furniture and vehicles | 24 | €2,457 | €2,071 | -€386 | -15.7% |
| Financial fixed assets | 28 | €308 | €308 | = | 0.0% |
| Current assets | 29/58 | €63,614 | €64,202 | +€588 | +0.9% |
| Amounts receivable within one year | 40/41 | €46,350 | €23,001 | -€23,349 | -50.4% |
| Trade receivables | 40 | €18,121 | €23,001 | +€4,880 | +26.9% |
| Other amounts receivable | 41 | €28,229 | - | -€28,229 | |
| Cash at bank and in hand | 54/58 | €15,000 | €37,289 | +€22,289 | +148.6% |
| Deferred charges and accrued income | 490/1 | €2,264 | €3,912 | +€1,648 | +72.8% |
| Total equity and liabilities | 10/49 | €66,379 | €66,581 | +€202 | +0.3% |
| Equity | 10/15 | €29,449 | €13,239 | -€16,210 | -55.0% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €29,200 | €12,900 | -€16,300 | -55.8% |
| Distributable reserves | 133 | €29,200 | €12,900 | -€16,300 | -55.8% |
| Profit (loss) carried forward | 14 | €49 | €139 | +€90 | +181.7% |
| Amounts payable | 17/49 | €36,930 | €53,342 | +€16,412 | +44.4% |
| Amounts payable within one year | 42/48 | €36,506 | €52,930 | +€16,424 | +45.0% |
| Financial debts | 43 | €342 | €2,070 | +€1,728 | +505.3% |
| Credit institutions | 430/8 | €342 | €2,070 | +€1,728 | +505.3% |
| Trade debts | 44 | €11,957 | €16,137 | +€4,179 | +35.0% |
| Suppliers | 440/4 | €11,957 | €16,137 | +€4,179 | +35.0% |
| Taxes, remuneration and social security | 45 | €12,405 | €7,522 | -€4,884 | -39.4% |
| Taxes | 450/3 | €5,416 | €2,069 | -€3,347 | -61.8% |
| Remuneration and social security | 454/9 | €6,990 | €5,453 | -€1,536 | -22.0% |
| Other amounts payable | 47/48 | €11,802 | €27,202 | +€15,400 | +130.5% |
| Accrued charges and deferred income | 492/3 | €423 | €411 | -€12 | -2.9% |
| Remuneration, social security and pensions | 62 | €35,715 | €36,118 | +€402 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,077 | €662 | -€415 | -38.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€13,918 | €0 | +€13,918 | |
| Other operating charges | 640/8 | €47,399 | €1,511 | -€45,888 | -96.8% |
| Gross operating margin | 9900 | €82,091 | €55,797 | -€26,294 | -32.0% |
| Operating profit (loss) | 9901 | €11,818 | €17,507 | +€5,690 | +48.1% |
| Financial income | 75/76B | €1,606 | €459 | -€1,147 | -71.4% |
| Recurring financial income | 75 | €1,606 | €459 | -€1,147 | -71.4% |
| Financial charges | 65/66B | €231 | €467 | +€236 | +102.0% |
| Recurring financial charges | 65 | €231 | €467 | +€236 | +102.0% |
| Profit (loss) for the period before taxes | 9903 | €13,193 | €17,499 | +€4,306 | +32.6% |
| Income taxes | 67/77 | €5,189 | €6,509 | +€1,320 | +25.4% |
| Profit (loss) for the period | 9904 | €8,003 | €10,990 | +€2,986 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,003 | €10,990 | +€2,986 | +37.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.