FISCO DEBA: 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 DEBA
Largest movements
- Tangible fixed assets -€8,972
down €8,972 (-8.5%), from €105,870 to €96,898
- Short-term financial debts -€13,252
down €13,252 (-58.2%), from €22,757 to €9,505
of which Other loans: -€22,757
- Other debts +€10,221
new in 2025: €10,221
- Profit (loss) carried forward -€8,324
down €8,324 (-4.7%), from -€177,953 to -€186,277
- Debts after one year +€4,497
up €4,497 (+12.4%), from €36,388 to €40,885
- Accrued charges and deferred income -€2,114
no longer reported in 2025 (was €2,114)
- Depreciation -€1,073
down €1,073 (-10.7%), from €10,045 to €8,972
- Taxes -€968
no longer reported in 2025 (was €968)
- Financial charges -€729
down €729 (-27.9%), from €2,612 to €1,884
- Gross operating margin +€479
up €479 (+7.4%), from €6,500 to €6,979
- Other operating charges -€393
down €393 (-8.1%), from €4,840 to €4,447
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 | €105,870 | €96,898 | -€8,971 | -8.5% |
| Fixed assets | 21/28 | €105,870 | €96,898 | -€8,972 | -8.5% |
| Tangible fixed assets | 22/27 | €105,870 | €96,898 | -€8,972 | -8.5% |
| Land and buildings | 22 | €105,870 | €96,898 | -€8,972 | -8.5% |
| Current assets | 29/58 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €105,870 | €96,898 | -€8,971 | -8.5% |
| Equity | 10/15 | €43,642 | €35,318 | -€8,324 | -19.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €126,168 | €126,168 | = | 0.0% |
| Reserves | 13 | €33,454 | €33,454 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €31,595 | €31,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€177,953 | -€186,277 | -€8,324 | -4.7% |
| Amounts payable | 17/49 | €62,228 | €61,580 | -€648 | -1.0% |
| Amounts payable after more than one year | 17 | €36,388 | €40,885 | +€4,497 | +12.4% |
| Other amounts payable | 178/9 | €36,388 | €40,885 | +€4,497 | +12.4% |
| Amounts payable within one year | 42/48 | €23,726 | €20,695 | -€3,031 | -12.8% |
| Financial debts | 43 | €22,757 | €9,505 | -€13,252 | -58.2% |
| Credit institutions | 430/8 | - | €9,505 | +€9,505 | |
| Other loans | 439 | €22,757 | - | -€22,757 | |
| Taxes, remuneration and social security | 45 | €968 | €968 | = | 0.0% |
| Taxes | 450/3 | €968 | €968 | = | 0.0% |
| Other amounts payable | 47/48 | - | €10,221 | +€10,221 | |
| Accrued charges and deferred income | 492/3 | €2,114 | - | -€2,114 | |
| Non-recurring operating income | 76A | €87 | €2,114 | +€2,028 | +2,340% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,045 | €8,972 | -€1,073 | -10.7% |
| Other operating charges | 640/8 | €4,840 | €4,447 | -€393 | -8.1% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €6,500 | €6,979 | +€479 | +7.4% |
| Operating profit (loss) | 9901 | -€8,384 | -€6,440 | +€1,945 | +23.2% |
| Financial charges | 65/66B | €2,612 | €1,884 | -€729 | -27.9% |
| Recurring financial charges | 65 | €2,612 | €1,884 | -€729 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,997 | -€8,324 | +€2,673 | +24.3% |
| Income taxes | 67/77 | €968 | - | -€968 | |
| Profit (loss) for the period | 9904 | -€11,965 | -€8,324 | +€3,642 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,965 | -€8,324 | +€3,642 | +30.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.