Fiscloud Tamara Bosmans: 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.
Fiscloud Tamara Bosmans
Largest movements
- Receivables within one year -€29,964
down €29,964 (-22.7%), from €132,119 to €102,155
of which Trade receivables: -€18,150
- Cash -€24,100
down €24,100 (-62.2%), from €38,723 to €14,622
mainly Contributions, distributions and other (-€470,000) and Tax, wage and social debts (-€15,721)
- Intangible fixed assets -€10,135
down €10,135 (-11.1%), from €91,215 to €81,080
- Profit (loss) carried forward -€184,808
no longer reported in 2025 (was €184,808)
- Other debts +€92,852
new in 2025: €92,852
- Current portion of long-term debt +€17,367
new in 2025: €17,367
- Debts after one year +€16,015
up €16,015 (+14.1%), from €113,396 to €129,410
- Tax, wage and social debts -€15,721
down €15,721 (-71.4%), from €22,021 to €6,300
- Financial income +€216,630
new in 2025: €216,630
- Gross operating margin -€10,016
down €10,016 (-8.3%), from €120,403 to €110,387
- Financial charges -€2,494
down €2,494 (-44.6%), from €5,588 to €3,094
- Taxes -€1,436
down €1,436 (-6.9%), from €20,685 to €19,249
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 | €324,576 | €256,335 | -€68,241 | -21.0% |
| Fixed assets | 21/28 | €153,689 | €139,558 | -€14,131 | -9.2% |
| Intangible fixed assets | 21 | €91,215 | €81,080 | -€10,135 | -11.1% |
| Tangible fixed assets | 22/27 | €4,068 | €2,128 | -€1,940 | -47.7% |
| Plant, machinery and equipment | 23 | €4,068 | €2,128 | -€1,940 | -47.7% |
| Financial fixed assets | 28 | €58,406 | €56,350 | -€2,056 | -3.5% |
| Current assets | 29/58 | €170,887 | €116,777 | -€54,110 | -31.7% |
| Amounts receivable within one year | 40/41 | €132,119 | €102,155 | -€29,964 | -22.7% |
| Trade receivables | 40 | €18,150 | - | -€18,150 | |
| Other amounts receivable | 41 | €113,969 | €102,155 | -€11,814 | -10.4% |
| Cash at bank and in hand | 54/58 | €38,723 | €14,622 | -€24,100 | -62.2% |
| Deferred charges and accrued income | 490/1 | €45 | - | -€45 | |
| Total equity and liabilities | 10/49 | €324,576 | €256,335 | -€68,241 | -21.0% |
| Equity | 10/15 | €187,808 | €10,406 | -€177,402 | -94.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €7,406 | +€7,406 | |
| Distributable reserves | 133 | - | €7,406 | +€7,406 | |
| Profit (loss) carried forward | 14 | €184,808 | - | -€184,808 | |
| Amounts payable | 17/49 | €136,768 | €245,929 | +€109,161 | +79.8% |
| Amounts payable after more than one year | 17 | €113,396 | €129,410 | +€16,015 | +14.1% |
| Financial debts | 170/4 | €113,396 | €129,410 | +€16,015 | +14.1% |
| Amounts payable within one year | 42/48 | €23,372 | €116,519 | +€93,147 | +399% |
| Current portion of amounts payable after more than one year | 42 | - | €17,367 | +€17,367 | |
| Trade debts | 44 | €1,352 | €0 | -€1,352 | -100% |
| Suppliers | 440/4 | €1,352 | €0 | -€1,352 | -100% |
| Taxes, remuneration and social security | 45 | €22,021 | €6,300 | -€15,721 | -71.4% |
| Taxes | 450/3 | €22,021 | €6,300 | -€15,721 | -71.4% |
| Other amounts payable | 47/48 | - | €92,852 | +€92,852 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,075 | €12,075 | = | 0.0% |
| Gross operating margin | 9900 | €120,403 | €110,387 | -€10,016 | -8.3% |
| Operating profit (loss) | 9901 | €108,328 | €98,312 | -€10,016 | -9.2% |
| Financial income | 75/76B | - | €216,630 | +€216,630 | |
| Recurring financial income | 75 | - | €216,630 | +€216,630 | |
| Financial charges | 65/66B | €5,588 | €3,094 | -€2,494 | -44.6% |
| Recurring financial charges | 65 | €5,588 | €3,094 | -€2,494 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €102,740 | €311,847 | +€209,107 | +204% |
| Income taxes | 67/77 | €20,685 | €19,249 | -€1,436 | -6.9% |
| Profit (loss) for the period | 9904 | €82,055 | €292,598 | +€210,543 | +257% |
| Profit (loss) for the period to be appropriated | 9905 | €82,055 | €292,598 | +€210,543 | +257% |
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 15 October 2026 via checked.be.