FISCLINA: 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.
FISCLINA
Largest movements
- Receivables within one year +€12,415
up €12,415 (+32.4%), from €38,315 to €50,730
of which Trade receivables: +€12,420
- Cash -€2,123
down €2,123 (-23.5%), from €9,034 to €6,910
mainly Contributions, distributions and other (-€128,828) and Tax, wage and social debts (-€24,069)
- Other debts +€45,438
new in 2025: €45,438
- Tax, wage and social debts -€24,069
down €24,069 (-65.8%), from €36,580 to €12,511
- Reserves -€11,328
down €11,328 (-100.0%), from €11,328 to €0
- Gross operating margin +€22,236
up €22,236 (+17.2%), from €129,636 to €151,871
- Taxes +€5,794
up €5,794 (+20.9%), from €27,759 to €33,553
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 | €48,035 | €58,076 | +€10,041 | +20.9% |
| Fixed assets | 21/28 | €687 | €436 | -€251 | -36.5% |
| Tangible fixed assets | 22/27 | €687 | €436 | -€251 | -36.5% |
| Plant, machinery and equipment | 23 | €687 | €436 | -€251 | -36.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €47,348 | €57,640 | +€10,292 | +21.7% |
| Amounts receivable within one year | 40/41 | €38,315 | €50,730 | +€12,415 | +32.4% |
| Trade receivables | 40 | €13,310 | €25,730 | +€12,420 | +93.3% |
| Other amounts receivable | 41 | €25,005 | €25,000 | -€5 | 0.0% |
| Cash at bank and in hand | 54/58 | €9,034 | €6,910 | -€2,123 | -23.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €48,035 | €58,076 | +€10,041 | +20.9% |
| Equity | 10/15 | €11,428 | €100 | -€11,328 | -99.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €11,328 | €0 | -€11,328 | -100.0% |
| Distributable reserves | 133 | €11,328 | €0 | -€11,328 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,607 | €57,976 | +€21,370 | +58.4% |
| Amounts payable within one year | 42/48 | €36,607 | €57,976 | +€21,370 | +58.4% |
| Trade debts | 44 | €27 | €27 | +€1 | +2.3% |
| Suppliers | 440/4 | €27 | €27 | +€1 | +2.3% |
| Taxes, remuneration and social security | 45 | €36,580 | €12,511 | -€24,069 | -65.8% |
| Taxes | 450/3 | €36,580 | €12,511 | -€24,069 | -65.8% |
| Other amounts payable | 47/48 | - | €45,438 | +€45,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65 | €251 | +€185 | +284.2% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €857 | €0 | -€857 | -100.0% |
| Gross operating margin | 9900 | €129,636 | €151,871 | +€22,236 | +17.2% |
| Operating profit (loss) | 9901 | €128,200 | €151,093 | +€22,893 | +17.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €113 | €40 | -€73 | -64.6% |
| Recurring financial charges | 65 | €113 | €40 | -€73 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | €128,087 | €151,053 | +€22,966 | +17.9% |
| Income taxes | 67/77 | €27,759 | €33,553 | +€5,794 | +20.9% |
| Profit (loss) for the period | 9904 | €100,328 | €117,500 | +€17,171 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €100,328 | €117,500 | +€17,171 | +17.1% |
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 7 October 2026 via checked.be.