FISCO COMPTABLE CONSULT: 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.
FISCO COMPTABLE CONSULT
Largest movements
- Cash +€4,532
up €4,532 (+32.6%), from €13,914 to €18,446
mainly Net result for the year (+€17,577) and Trade debts (+€11,134)
- Receivables within one year +€2,534
up €2,534 (+6.5%), from €38,857 to €41,391
of which Trade receivables: +€3,745
- Tangible fixed assets -€1,545
down €1,545 (-49.8%), from €3,104 to €1,559
- Reserves +€19,000
up €19,000 (+76.0%), from €25,000 to €44,000
- Other debts -€12,450
no longer reported in 2025 (was €12,450)
- Trade debts +€11,134
up €11,134 (+166.5%), from €6,688 to €17,822
- Tax, wage and social debts -€10,393
down €10,393 (-91.9%), from €11,311 to €918
of which Remuneration and social security: -€5,442
- Profit (loss) carried forward -€1,423
down €1,423 (-81.2%), from €1,753 to €330
- Other operating charges +€13,892
up €13,892 (+324.7%), from €4,278 to €18,170
- Gross operating margin +€12,882
up €12,882 (+17.3%), from €74,324 to €87,206
- Staff costs -€6,860
down €6,860 (-13.0%), from €52,912 to €46,052
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 | €57,880 | €63,070 | +€5,190 | +9.0% |
| Fixed assets | 21/28 | €5,109 | €3,233 | -€1,876 | -36.7% |
| Tangible fixed assets | 22/27 | €3,104 | €1,559 | -€1,545 | -49.8% |
| Furniture and vehicles | 24 | €3,104 | €1,559 | -€1,545 | -49.8% |
| Financial fixed assets | 28 | €2,005 | €1,674 | -€331 | -16.5% |
| Current assets | 29/58 | €52,771 | €59,837 | +€7,066 | +13.4% |
| Amounts receivable within one year | 40/41 | €38,857 | €41,391 | +€2,534 | +6.5% |
| Trade receivables | 40 | €19,725 | €23,470 | +€3,745 | +19.0% |
| Other amounts receivable | 41 | €19,132 | €17,921 | -€1,211 | -6.3% |
| Cash at bank and in hand | 54/58 | €13,914 | €18,446 | +€4,532 | +32.6% |
| Total equity and liabilities | 10/49 | €57,880 | €63,070 | +€5,190 | +9.0% |
| Equity | 10/15 | €26,753 | €44,330 | +€17,577 | +65.7% |
| Reserves | 13 | €25,000 | €44,000 | +€19,000 | +76.0% |
| Distributable reserves | 133 | €25,000 | €44,000 | +€19,000 | +76.0% |
| Profit (loss) carried forward | 14 | €1,753 | €330 | -€1,423 | -81.2% |
| Amounts payable | 17/49 | €31,127 | €18,740 | -€12,387 | -39.8% |
| Amounts payable within one year | 42/48 | €31,127 | €18,740 | -€12,387 | -39.8% |
| Financial debts | 43 | €678 | - | -€678 | |
| Credit institutions | 430/8 | €678 | - | -€678 | |
| Trade debts | 44 | €6,688 | €17,822 | +€11,134 | +166.5% |
| Suppliers | 440/4 | €6,688 | €17,822 | +€11,134 | +166.5% |
| Taxes, remuneration and social security | 45 | €11,311 | €918 | -€10,393 | -91.9% |
| Taxes | 450/3 | €5,584 | €633 | -€4,951 | -88.7% |
| Remuneration and social security | 454/9 | €5,727 | €285 | -€5,442 | -95.0% |
| Other amounts payable | 47/48 | €12,450 | - | -€12,450 | |
| Remuneration, social security and pensions | 62 | €52,912 | €46,052 | -€6,860 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,549 | €1,545 | -€4 | -0.3% |
| Other operating charges | 640/8 | €4,278 | €18,170 | +€13,892 | +324.7% |
| Non-recurring operating charges | 66A | - | €2,978 | +€2,978 | |
| Gross operating margin | 9900 | €74,324 | €87,206 | +€12,882 | +17.3% |
| Operating profit (loss) | 9901 | €15,585 | €18,461 | +€2,876 | +18.5% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,158 | €884 | -€274 | -23.7% |
| Recurring financial charges | 65 | €1,158 | €884 | -€274 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €14,429 | €17,577 | +€3,148 | +21.8% |
| Profit (loss) for the period | 9904 | €14,429 | €17,577 | +€3,148 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,429 | €17,577 | +€3,148 | +21.8% |
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 11 October 2026 via checked.be.