FISCCONSULT: 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.
FISCCONSULT
Largest movements
- Receivables within one year -€79,328
down €79,328 (-73.8%), from €107,478 to €28,150
of which Other amounts receivable: -€79,328
- Tangible fixed assets -€6,281
down €6,281 (-90.8%), from €6,918 to €637
- Cash -€4,253
down €4,253 (-42.6%), from €9,989 to €5,736
mainly Contributions, distributions and other (-€146,138) and Trade debts (-€3,364)
- Reserves -€112,880
down €112,880 (-44.0%), from €256,261 to €143,381
- Tax, wage and social debts +€13,421
up €13,421 (+107.7%), from €12,461 to €25,882
of which Taxes: +€13,157
- Other debts +€12,881
new in 2025: €12,881
- Trade debts -€3,364
down €3,364 (-36.7%), from €9,164 to €5,800
- Staff costs -€29,829
down €29,829 (-26.4%), from €112,949 to €83,120
- Taxes +€9,908
up €9,908 (+106.7%), from €9,289 to €19,197
- Gross operating margin +€2,573
up €2,573 (+1.8%), from €142,137 to €144,710
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 | €287,086 | €197,224 | -€89,862 | -31.3% |
| Fixed assets | 21/28 | €169,619 | €163,338 | -€6,281 | -3.7% |
| Tangible fixed assets | 22/27 | €6,918 | €637 | -€6,281 | -90.8% |
| Furniture and vehicles | 24 | €6,918 | €637 | -€6,281 | -90.8% |
| Financial fixed assets | 28 | €162,701 | €162,701 | = | 0.0% |
| Current assets | 29/58 | €117,468 | €33,886 | -€83,581 | -71.2% |
| Amounts receivable within one year | 40/41 | €107,478 | €28,150 | -€79,328 | -73.8% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Other amounts receivable | 41 | €89,328 | €10,000 | -€79,328 | -88.8% |
| Cash at bank and in hand | 54/58 | €9,989 | €5,736 | -€4,253 | -42.6% |
| Total equity and liabilities | 10/49 | €287,086 | €197,224 | -€89,862 | -31.3% |
| Equity | 10/15 | €262,461 | €149,581 | -€112,880 | -43.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €256,261 | €143,381 | -€112,880 | -44.0% |
| Distributable reserves | 133 | €256,261 | €143,381 | -€112,880 | -44.0% |
| Amounts payable | 17/49 | €24,625 | €47,643 | +€23,018 | +93.5% |
| Amounts payable within one year | 42/48 | €24,625 | €47,643 | +€23,018 | +93.5% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | €3,080 | +€80 | +2.7% |
| Trade debts | 44 | €9,164 | €5,800 | -€3,364 | -36.7% |
| Suppliers | 440/4 | €9,164 | €5,800 | -€3,364 | -36.7% |
| Taxes, remuneration and social security | 45 | €12,461 | €25,882 | +€13,421 | +107.7% |
| Taxes | 450/3 | €2,596 | €15,753 | +€13,157 | +506.7% |
| Remuneration and social security | 454/9 | €9,864 | €10,129 | +€265 | +2.7% |
| Other amounts payable | 47/48 | - | €12,881 | +€12,881 | |
| Remuneration, social security and pensions | 62 | €112,949 | €83,120 | -€29,829 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,470 | €6,281 | -€189 | -2.9% |
| Other operating charges | 640/8 | €1,829 | €1,880 | +€51 | +2.8% |
| Non-recurring operating charges | 66A | €212 | €316 | +€104 | +49.0% |
| Gross operating margin | 9900 | €142,137 | €144,710 | +€2,573 | +1.8% |
| Operating profit (loss) | 9901 | €20,677 | €53,113 | +€32,436 | +156.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.3% |
| Financial charges | 65/66B | €713 | €658 | -€55 | -7.7% |
| Recurring financial charges | 65 | €713 | €658 | -€55 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €19,965 | €52,455 | +€32,490 | +162.7% |
| Income taxes | 67/77 | €9,289 | €19,197 | +€9,908 | +106.7% |
| Profit (loss) for the period | 9904 | €10,676 | €33,258 | +€22,582 | +211.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,676 | €33,258 | +€22,582 | +211.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.