FISCHBEIN: 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.
What changed
FISCHBEIN
NACE 28.291, Manufacture of machinery and equipment not elsewhere classified
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €896,635+€223,080
Equity
€5.5m
2024 · €4.4m+€1.1m
Cash
€3.9m
2024 · €1.7m+€2.2m
Balance sheet total
€8.1m
2024 · €10.8m-€2.7m
Largest movements
Assets
- Financial fixed assets -€4.8m
down €4.8m (-99.9%), from €4.8m to €5,075
of which Affiliated companies: -€4.8m
- Cash +€2.2m
up €2.2m (+133.4%), from €1.7m to €3.9m
mainly Investment in fixed assets (net) (+€4.3m) and Net result for the year (+€1.1m)
- Intangible fixed assets +€381,883
new in 2025: €381,883
- Stocks and contracts -€328,779
down €328,779 (-17.0%), from €1.9m to €1.6m
- Receivables within one year -€164,902
down €164,902 (-7.2%), from €2.3m to €2.1m
of which Trade receivables: -€194,706
Equity and liabilities
- Short-term financial debts -€2.2m
no longer reported in 2025 (was €2.2m)
- Debts after one year -€1.6m
no longer reported in 2025 (was €1.6m)
- Profit (loss) carried forward +€1.1m
up €1.1m (+25.9%), from €4.3m to €5.4m
- Tax, wage and social debts +€583,305
up €583,305 (+115.2%), from €506,467 to €1.1m
of which Taxes: +€455,882
- Trade debts -€358,152
down €358,152 (-20.3%), from €1.8m to €1.4m
Income statement
- Turnover +€1.2m
up €1.2m (+9.3%), from €12.7m to €13.9m
- Goods and materials +€748,210
up €748,210 (+11.2%), from €6.7m to €7.5m
of which Purchases: +€1.3m
- Taxes +€399,148
up €399,148 (+100.2%), from €398,409 to €797,557
- Staff costs +€178,000
up €178,000 (+14.4%), from €1.2m to €1.4m
- Other operating income +€139,861
up €139,861 (+41.6%), from €336,243 to €476,104
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.
Result 2024
€896,635
Turnover
+€1.2m
Other operating income
+€139,861
Goods and materials
-€748,210
Services and other goods
+€139,520
Staff costs
-€178,000
Depreciation
-€87,728
Write-downs
+€57,924
Other operating charges
+€513
Other operating items
-€10,224
Financial income
+€72,700
Financial charges
+€51,802
Taxes
-€399,148
Result 2025
€1.1m
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.
From operations
+€1.7m
Investment
+€4.3m
Financing
-€3.8m
Cash 2024
€1.7m
From operations (derived)
+€1.7m
Net result for the year
+€1.1m
Depreciation
+€95,395
Stocks and contracts
+€328,779
Receivables within one year
+€164,902
Deferred charges and accrued income
-€8,585
Trade debts
-€358,152
Tax, wage and social debts
+€583,305
Advances received
-€138,123
Accrued charges and deferred income
-€99,698
Investment (derived)
+€4.3m
Investment in fixed assets (net)
+€4.3m
Financing
-€3.8m
Debts after one year
-€1.6m
Short-term financial debts
-€2.2m
Cash 2025
€3.9m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,793,642 | €8,137,235 | -€2.7m | -24.6% |
| Fixed assets | 21/28 | €4,826,177 | €405,574 | -€4.4m | -91.6% |
| Intangible fixed assets | 21 | - | €381,883 | +€381,883 | |
| Tangible fixed assets | 22/27 | €4,931 | €18,616 | +€13,685 | +277.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,931 | €18,616 | +€13,685 | +277.5% |
| Financial fixed assets | 28 | €4,821,246 | €5,075 | -€4.8m | -99.9% |
| Affiliated companies | 280/1 | €4,815,502 | - | -€4.8m | |
| Participating interests | 280 | €4,815,502 | - | -€4.8m | |
| Other financial fixed assets | 284/8 | €5,744 | €5,075 | -€669 | -11.6% |
| Amounts receivable and cash guarantees | 285/8 | €5,744 | €5,075 | -€669 | -11.6% |
| Current assets | 29/58 | €5,967,465 | €7,731,661 | +€1.8m | +29.6% |
| Stocks and contracts in progress | 3 | €1,937,033 | €1,608,254 | -€328,779 | -17.0% |
| Stocks | 30/36 | €1,937,033 | €1,608,254 | -€328,779 | -17.0% |
| Raw materials and consumables | 30/31 | €5,940 | - | -€5,940 | |
| Finished goods | 33 | €195,084 | €200,068 | +€4,984 | +2.6% |
| Goods purchased for resale | 34 | €1,654,323 | €1,357,222 | -€297,101 | -18.0% |
| Advance payments | 36 | €81,686 | €50,964 | -€30,722 | -37.6% |
| Amounts receivable within one year | 40/41 | €2,301,975 | €2,137,073 | -€164,902 | -7.2% |
| Trade receivables | 40 | €2,229,681 | €2,034,975 | -€194,706 | -8.7% |
| Other amounts receivable | 41 | €72,294 | €102,098 | +€29,804 | +41.2% |
| Cash at bank and in hand | 54/58 | €1,685,627 | €3,934,919 | +€2.2m | +133.4% |
| Deferred charges and accrued income | 490/1 | €42,830 | €51,415 | +€8,585 | +20.0% |
| Total equity and liabilities | 10/49 | €10,793,642 | €8,137,235 | -€2.7m | -24.6% |
| Equity | 10/15 | €4,399,355 | €5,519,070 | +€1.1m | +25.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €13,644 | €13,091 | -€553 | -4.1% |
| Non-distributable reserves | 130/1 | €6,703 | €6,150 | -€553 | -8.3% |
| Legal reserve | 130 | €6,703 | €6,150 | -€553 | -8.3% |
| Tax-exempt reserves | 132 | €6,941 | €6,941 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,324,211 | €5,444,479 | +€1.1m | +25.9% |
| Amounts payable | 17/49 | €6,394,287 | €2,618,165 | -€3.8m | -59.1% |
| Amounts payable after more than one year | 17 | €1,613,454 | - | -€1.6m | |
| Financial debts | 170/4 | €1,613,454 | - | -€1.6m | |
| Other loans | 174 | €1,613,454 | - | -€1.6m | |
| Amounts payable within one year | 42/48 | €4,581,002 | €2,518,032 | -€2.1m | -45.0% |
| Financial debts | 43 | €2,150,000 | - | -€2.2m | |
| Other loans | 439 | €2,150,000 | - | -€2.2m | |
| Trade debts | 44 | €1,761,072 | €1,402,920 | -€358,152 | -20.3% |
| Suppliers | 440/4 | €1,761,072 | €1,402,920 | -€358,152 | -20.3% |
| Advances received on contracts in progress | 46 | €163,463 | €25,340 | -€138,123 | -84.5% |
| Taxes, remuneration and social security | 45 | €506,467 | €1,089,772 | +€583,305 | +115.2% |
| Taxes | 450/3 | €372,556 | €828,438 | +€455,882 | +122.4% |
| Remuneration and social security | 454/9 | €133,911 | €261,334 | +€127,423 | +95.2% |
| Accrued charges and deferred income | 492/3 | €199,831 | €100,133 | -€99,698 | -49.9% |
| Operating income | 70/76A | €13,063,899 | €14,396,985 | +€1.3m | +10.2% |
| Turnover | 70 | €12,727,225 | €13,911,295 | +€1.2m | +9.3% |
| Other operating income | 74 | €336,243 | €476,104 | +€139,861 | +41.6% |
| Non-recurring operating income | 76A | €431 | €9,586 | +€9,155 | +2124.1% |
| Operating charges | 60/66A | €11,486,408 | €12,321,768 | +€835,360 | +7.3% |
| Goods for resale, raw materials and consumables | 60 | €6,710,164 | €7,458,374 | +€748,210 | +11.2% |
| Purchases | 600/8 | €5,836,379 | €7,184,017 | +€1.3m | +23.1% |
| Change in stocks: decrease (increase) | 609 | €873,785 | €274,357 | -€599,428 | -68.6% |
| Services and other goods | 61 | €3,456,653 | €3,317,133 | -€139,520 | -4.0% |
| Remuneration, social security and pensions | 62 | €1,232,361 | €1,410,361 | +€178,000 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,667 | €95,395 | +€87,728 | +1144.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €57,480 | -€444 | -€57,924 | |
| Other operating charges | 640/8 | €21,952 | €21,439 | -€513 | -2.3% |
| Non-recurring operating charges | 66A | €131 | €19,510 | +€19,379 | +14793.1% |
| Operating profit (loss) | 9901 | €1,577,491 | €2,075,217 | +€497,726 | +31.6% |
| Financial income | 75/76B | €34,549 | €107,249 | +€72,700 | +210.4% |
| Recurring financial income | 75 | €34,549 | €107,249 | +€72,700 | +210.4% |
| Other financial income | 752/9 | €34,549 | €107,249 | +€72,700 | +210.4% |
| Financial charges | 65/66B | €316,996 | €265,194 | -€51,802 | -16.3% |
| Recurring financial charges | 65 | €316,996 | €265,194 | -€51,802 | -16.3% |
| Debt charges | 650 | €271,288 | €143,046 | -€128,242 | -47.3% |
| Other financial charges | 652/9 | €45,708 | €122,148 | +€76,440 | +167.2% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €1,295,044 | €1,917,272 | +€622,228 | +48.0% |
| Income taxes | 67/77 | €398,409 | €797,557 | +€399,148 | +100.2% |
| Taxes | 670/3 | €398,409 | €797,557 | +€399,148 | +100.2% |
| Profit (loss) for the period | 9904 | €896,635 | €1,119,715 | +€223,080 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €896,635 | €1,119,715 | +€223,080 | +24.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.