FiscFlow: 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.
FiscFlow
Largest movements
- Cash +€23,758
up €23,758 (+114%), from €20,767 to €44,525
mainly Net result for the year (+€26,530) and Depreciation (+€1,187)
- Tangible fixed assets -€1,187
down €1,187 (-15.3%), from €7,783 to €6,596
of which Other tangible fixed assets: -€764
- Reserves +€26,530
up €26,530 (+84.6%), from €31,352 to €57,882
- Tax, wage and social debts -€1,940
down €1,940 (-30.7%), from €6,327 to €4,387
- Debts after one year -€1,148
down €1,148 (-51.8%), from €2,217 to €1,068
- Gross operating margin -€1,213
down €1,213 (-3.3%), from €36,602 to €35,388
- Depreciation +€487
up €487 (+69.7%), from €699 to €1,187
- Financial income +€423
up €423 (+414%), from €102 to €525
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.
Derived cash bridge
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 | €43,591 | €66,434 | +€22,843 | +52.4% |
| Fixed assets | 21/28 | €7,783 | €6,596 | -€1,187 | -15.3% |
| Tangible fixed assets | 22/27 | €7,783 | €6,596 | -€1,187 | -15.3% |
| Furniture and vehicles | 24 | €423 | - | -€423 | |
| Other tangible fixed assets | 26 | €7,360 | €6,596 | -€764 | -10.4% |
| Current assets | 29/58 | €35,808 | €59,837 | +€24,030 | +67.1% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41 | €313 | +€272 | +664% |
| Other amounts receivable | 41 | €41 | €313 | +€272 | +664% |
| Cash at bank and in hand | 54/58 | €20,767 | €44,525 | +€23,758 | +114% |
| Total equity and liabilities | 10/49 | €43,591 | €66,434 | +€22,843 | +52.4% |
| Equity | 10/15 | €33,852 | €60,382 | +€26,530 | +78.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,352 | €57,882 | +€26,530 | +84.6% |
| Distributable reserves | 133 | €31,352 | €57,882 | +€26,530 | +84.6% |
| Amounts payable | 17/49 | €9,739 | €6,052 | -€3,688 | -37.9% |
| Amounts payable after more than one year | 17 | €2,217 | €1,068 | -€1,148 | -51.8% |
| Other amounts payable | 178/9 | €2,217 | €1,068 | -€1,148 | -51.8% |
| Amounts payable within one year | 42/48 | €7,523 | €4,983 | -€2,539 | -33.8% |
| Trade debts | 44 | €594 | €597 | +€2 | +0.4% |
| Suppliers | 440/4 | €594 | €597 | +€2 | +0.4% |
| Taxes, remuneration and social security | 45 | €6,327 | €4,387 | -€1,940 | -30.7% |
| Taxes | 450/3 | €6,327 | €4,387 | -€1,940 | -30.7% |
| Other amounts payable | 47/48 | €601 | - | -€601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €699 | €1,187 | +€487 | +69.7% |
| Other operating charges | 640/8 | €675 | €929 | +€254 | +37.7% |
| Gross operating margin | 9900 | €36,602 | €35,388 | -€1,213 | -3.3% |
| Operating profit (loss) | 9901 | €35,228 | €33,273 | -€1,955 | -5.5% |
| Financial income | 75/76B | €102 | €525 | +€423 | +414% |
| Recurring financial income | 75 | €102 | €525 | +€423 | +414% |
| Financial charges | 65/66B | €39 | €80 | +€41 | +103% |
| Recurring financial charges | 65 | €39 | €80 | +€41 | +103% |
| Profit (loss) for the period before taxes | 9903 | €35,291 | €33,718 | -€1,573 | -4.5% |
| Income taxes | 67/77 | €7,459 | €7,187 | -€272 | -3.6% |
| Profit (loss) for the period | 9904 | €27,831 | €26,530 | -€1,301 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,831 | €26,530 | -€1,301 | -4.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.