FISCLEVER: 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.
FISCLEVER
Largest movements
- Receivables within one year +€28,349
up €28,349 (+9.8%), from €288,243 to €316,592
of which Trade receivables: +€22,861
- Other debts -€18,150
no longer reported in 2024 (was €18,150)
- Tax, wage and social debts +€16,734
up €16,734 (+16.1%), from €103,626 to €120,360
of which Taxes: +€15,549
- Accrued charges and deferred income +€16,000
new in 2024: €16,000
- Profit (loss) carried forward +€14,380
up €14,380 (+14.0%), from €102,519 to €116,899
- Gross operating margin -€7,758
down €7,758 (-10.8%), from €71,708 to €63,950
- Staff costs +€5,529
up €5,529 (+36.8%), from €15,030 to €20,559
- Taxes -€2,540
no longer reported in 2024 (was €2,540)
- Depreciation -€2,121
down €2,121 (-76.0%), from €2,791 to €670
- Financial charges +€772
up €772 (+633%), from €122 to €894
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.
Derived cash bridge
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 | €292,885 | €321,634 | +€28,749 | +9.8% |
| Fixed assets | 21/28 | €1,248 | €2,065 | +€817 | +65.5% |
| Tangible fixed assets | 22/27 | €1,248 | €2,065 | +€817 | +65.5% |
| Furniture and vehicles | 24 | €1,248 | €2,065 | +€817 | +65.5% |
| Current assets | 29/58 | €291,637 | €319,569 | +€27,932 | +9.6% |
| Amounts receivable within one year | 40/41 | €288,243 | €316,592 | +€28,349 | +9.8% |
| Trade receivables | 40 | €184,453 | €207,314 | +€22,861 | +12.4% |
| Other amounts receivable | 41 | €103,790 | €109,278 | +€5,488 | +5.3% |
| Cash at bank and in hand | 54/58 | €3,394 | €2,977 | -€417 | -12.3% |
| Total equity and liabilities | 10/49 | €292,885 | €321,634 | +€28,749 | +9.8% |
| Equity | 10/15 | €125,254 | €139,634 | +€14,380 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,135 | €4,135 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,275 | €2,275 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,519 | €116,899 | +€14,380 | +14.0% |
| Amounts payable | 17/49 | €167,631 | €182,000 | +€14,369 | +8.6% |
| Amounts payable within one year | 42/48 | €167,631 | €166,000 | -€1,631 | -1.0% |
| Trade debts | 44 | €45,855 | €45,640 | -€215 | -0.5% |
| Suppliers | 440/4 | €45,855 | €45,640 | -€215 | -0.5% |
| Taxes, remuneration and social security | 45 | €103,626 | €120,360 | +€16,734 | +16.1% |
| Taxes | 450/3 | €99,885 | €115,434 | +€15,549 | +15.6% |
| Remuneration and social security | 454/9 | €3,741 | €4,926 | +€1,185 | +31.7% |
| Other amounts payable | 47/48 | €18,150 | - | -€18,150 | |
| Accrued charges and deferred income | 492/3 | - | €16,000 | +€16,000 | |
| Remuneration, social security and pensions | 62 | €15,030 | €20,559 | +€5,529 | +36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,791 | €670 | -€2,121 | -76.0% |
| Other operating charges | 640/8 | €1,250 | €1,447 | +€197 | +15.8% |
| Gross operating margin | 9900 | €71,708 | €63,950 | -€7,758 | -10.8% |
| Operating profit (loss) | 9901 | €52,637 | €41,274 | -€11,363 | -21.6% |
| Financial income | 75/76B | €34 | - | -€34 | |
| Recurring financial income | 75 | €34 | - | -€34 | |
| Financial charges | 65/66B | €122 | €894 | +€772 | +633% |
| Recurring financial charges | 65 | €122 | €894 | +€772 | +633% |
| Profit (loss) for the period before taxes | 9903 | €52,549 | €40,380 | -€12,169 | -23.2% |
| Income taxes | 67/77 | €2,540 | - | -€2,540 | |
| Profit (loss) for the period | 9904 | €50,009 | €40,380 | -€9,629 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,009 | €40,380 | -€9,629 | -19.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.