FISCASSUR: 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.
FISCASSUR
Largest movements
- Receivables within one year +€1,911
up €1,911 (+24.9%), from €7,673 to €9,584
- Cash -€1,183
down €1,183 (-78.4%), from €1,509 to €326
mainly Receivables within one year (-€1,911) and Net result for the year (-€1,299)
- Tax, wage and social debts +€1,398
up €1,398 (+76.1%), from €1,836 to €3,234
of which Remuneration and social security: +€2,534
- Profit (loss) carried forward -€1,299
down €1,299 (-400.9%), from -€324 to -€1,623
- Trade debts +€579
up €579 (+17.4%), from €3,320 to €3,899
- Gross operating margin +€7,457
up €7,457, from -€3,904 to €3,553
- Taxes +€700
new in 2024: €700
- Other operating charges +€436
up €436 (+88.3%), from €494 to €930
- Staff costs -€289
down €289 (-8.6%), from €3,373 to €3,084
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,832 | €11,510 | +€678 | +6.3% |
| Fixed assets | 21/28 | €1,600 | €1,600 | = | 0.0% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €9,232 | €9,910 | +€678 | +7.3% |
| Amounts receivable within one year | 40/41 | €7,673 | €9,584 | +€1,911 | +24.9% |
| Other amounts receivable | 41 | €7,673 | €9,584 | +€1,911 | +24.9% |
| Cash at bank and in hand | 54/58 | €1,509 | €326 | -€1,183 | -78.4% |
| Deferred charges and accrued income | 490/1 | €50 | - | -€50 | |
| Total equity and liabilities | 10/49 | €10,832 | €11,510 | +€678 | +6.3% |
| Equity | 10/15 | €5,676 | €4,377 | -€1,299 | -22.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€324 | -€1,623 | -€1,299 | -400.9% |
| Amounts payable | 17/49 | €5,156 | €7,133 | +€1,977 | +38.3% |
| Amounts payable within one year | 42/48 | €5,156 | €7,133 | +€1,977 | +38.3% |
| Trade debts | 44 | €3,320 | €3,899 | +€579 | +17.4% |
| Suppliers | 440/4 | €3,320 | €3,899 | +€579 | +17.4% |
| Taxes, remuneration and social security | 45 | €1,836 | €3,234 | +€1,398 | +76.1% |
| Taxes | 450/3 | €1,836 | €700 | -€1,136 | -61.9% |
| Remuneration and social security | 454/9 | - | €2,534 | +€2,534 | |
| Remuneration, social security and pensions | 62 | €3,373 | €3,084 | -€289 | -8.6% |
| Other operating charges | 640/8 | €494 | €930 | +€436 | +88.3% |
| Non-recurring operating charges | 66A | €626 | €33 | -€593 | -94.7% |
| Gross operating margin | 9900 | -€3,904 | €3,553 | +€7,457 | |
| Operating profit (loss) | 9901 | -€8,397 | -€494 | +€7,903 | +94.1% |
| Financial charges | 65/66B | €120 | €105 | -€15 | -12.5% |
| Recurring financial charges | 65 | €120 | €105 | -€15 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,517 | -€599 | +€7,918 | +93.0% |
| Income taxes | 67/77 | - | €700 | +€700 | |
| Profit (loss) for the period | 9904 | -€8,517 | -€1,299 | +€7,218 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,517 | -€1,299 | +€7,218 | +84.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.