FISCAUBUD: 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.
FISCAUBUD
Largest movements
- Current investments +€101,000
up €101,000 (+101.0%), from €100,000 to €201,000
- Cash -€41,453
down €41,453 (-29.7%), from €139,379 to €97,926
mainly Current investments (-€101,000) and Receivables within one year (-€9,910)
- Tangible fixed assets -€10,050
down €10,050 (-28.9%), from €34,798 to €24,748
of which Furniture and vehicles: -€9,826
- Receivables within one year +€9,910
up €9,910 (+38.3%), from €25,869 to €35,779
- Reserves +€57,590
up €57,590 (+31.1%), from €185,002 to €242,592
- Financial income +€1,498
up €1,498 (+89.9%), from €1,667 to €3,165
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 | €300,046 | €360,791 | +€60,745 | +20.2% |
| Fixed assets | 21/28 | €34,798 | €24,748 | -€10,050 | -28.9% |
| Tangible fixed assets | 22/27 | €34,798 | €24,748 | -€10,050 | -28.9% |
| Plant, machinery and equipment | 23 | €1,225 | €1,001 | -€224 | -18.3% |
| Furniture and vehicles | 24 | €33,573 | €23,747 | -€9,826 | -29.3% |
| Current assets | 29/58 | €265,248 | €336,043 | +€70,795 | +26.7% |
| Amounts receivable within one year | 40/41 | €25,869 | €35,779 | +€9,910 | +38.3% |
| Trade receivables | 40 | €25,869 | €35,779 | +€9,910 | +38.3% |
| Current investments | 50/53 | €100,000 | €201,000 | +€101,000 | +101.0% |
| Cash at bank and in hand | 54/58 | €139,379 | €97,926 | -€41,453 | -29.7% |
| Deferred charges and accrued income | 490/1 | - | €1,338 | +€1,338 | |
| Total equity and liabilities | 10/49 | €300,046 | €360,791 | +€60,745 | +20.2% |
| Equity | 10/15 | €284,210 | €341,800 | +€57,590 | +20.3% |
| Contributions | 10/11 | €99,208 | €99,208 | = | 0.0% |
| Reserves | 13 | €185,002 | €242,592 | +€57,590 | +31.1% |
| Distributable reserves | 133 | €185,002 | €242,592 | +€57,590 | +31.1% |
| Amounts payable | 17/49 | €15,836 | €18,991 | +€3,155 | +19.9% |
| Amounts payable within one year | 42/48 | €15,711 | €18,866 | +€3,155 | +20.1% |
| Trade debts | 44 | €629 | €127 | -€502 | -79.8% |
| Suppliers | 440/4 | €629 | €127 | -€502 | -79.8% |
| Taxes, remuneration and social security | 45 | €14,702 | €17,828 | +€3,126 | +21.3% |
| Taxes | 450/3 | €14,702 | €17,828 | +€3,126 | +21.3% |
| Other amounts payable | 47/48 | €380 | €911 | +€531 | +139.7% |
| Accrued charges and deferred income | 492/3 | €125 | €125 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,918 | €11,190 | +€272 | +2.5% |
| Other operating charges | 640/8 | €1,076 | €944 | -€132 | -12.3% |
| Gross operating margin | 9900 | €96,405 | €96,129 | -€276 | -0.3% |
| Operating profit (loss) | 9901 | €84,411 | €83,995 | -€416 | -0.5% |
| Financial income | 75/76B | €1,667 | €3,165 | +€1,498 | +89.9% |
| Recurring financial income | 75 | €1,667 | €3,165 | +€1,498 | +89.9% |
| Financial charges | 65/66B | €113 | €109 | -€4 | -3.5% |
| Recurring financial charges | 65 | €113 | €109 | -€4 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €85,965 | €87,051 | +€1,086 | +1.3% |
| Income taxes | 67/77 | €29,349 | €29,461 | +€112 | +0.4% |
| Profit (loss) for the period | 9904 | €56,616 | €57,590 | +€974 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,616 | €57,590 | +€974 | +1.7% |
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 1 October 2026 via checked.be.