FISCO GEST CENTER: 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 GEST CENTER
Largest movements
- Cash +€54,026
up €54,026 (+76.7%), from €70,431 to €124,457
mainly Net result for the year (+€145,576) and Depreciation (+€30,735)
- Receivables within one year -€19,274
down €19,274 (-8.2%), from €233,821 to €214,547
of which Trade receivables: -€12,485
- Tangible fixed assets -€18,388
down €18,388 (-6.3%), from €290,532 to €272,144
of which Land and buildings: -€19,380
- Profit (loss) carried forward +€35,576
up €35,576 (+27.5%), from €129,143 to €164,719
- Debts after one year -€30,935
down €30,935 (-11.7%), from €265,447 to €234,512
- Tax, wage and social debts +€9,592
up €9,592 (+12.7%), from €75,745 to €85,337
of which Taxes: +€7,673
- Gross operating margin +€41,853
up €41,853 (+8.2%), from €512,967 to €554,820
- Write-downs +€23,829
up €23,829, from -€3,274 to €20,555
- Depreciation -€11,841
down €11,841 (-27.8%), from €42,576 to €30,735
- Other operating charges -€8,554
down €8,554 (-72.8%), from €11,756 to €3,202
- Staff costs +€7,757
up €7,757 (+2.7%), from €285,837 to €293,594
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 | €606,202 | €620,026 | +€13,824 | +2.3% |
| Fixed assets | 21/28 | €291,281 | €272,693 | -€18,588 | -6.4% |
| Intangible fixed assets | 21 | €749 | €549 | -€200 | -26.7% |
| Tangible fixed assets | 22/27 | €290,532 | €272,144 | -€18,388 | -6.3% |
| Land and buildings | 22 | €268,790 | €249,410 | -€19,380 | -7.2% |
| Plant, machinery and equipment | 23 | €12,891 | €12,211 | -€680 | -5.3% |
| Furniture and vehicles | 24 | €8,851 | €10,523 | +€1,672 | +18.9% |
| Current assets | 29/58 | €314,921 | €347,333 | +€32,412 | +10.3% |
| Amounts receivable within one year | 40/41 | €233,821 | €214,547 | -€19,274 | -8.2% |
| Trade receivables | 40 | €123,049 | €110,564 | -€12,485 | -10.1% |
| Other amounts receivable | 41 | €110,772 | €103,983 | -€6,789 | -6.1% |
| Cash at bank and in hand | 54/58 | €70,431 | €124,457 | +€54,026 | +76.7% |
| Deferred charges and accrued income | 490/1 | €10,669 | €8,329 | -€2,340 | -21.9% |
| Total equity and liabilities | 10/49 | €606,202 | €620,026 | +€13,824 | +2.3% |
| Equity | 10/15 | €149,603 | €185,179 | +€35,576 | +23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,143 | €164,719 | +€35,576 | +27.5% |
| Amounts payable | 17/49 | €456,599 | €434,847 | -€21,752 | -4.8% |
| Amounts payable after more than one year | 17 | €265,447 | €234,512 | -€30,935 | -11.7% |
| Financial debts | 170/4 | €265,447 | €234,512 | -€30,935 | -11.7% |
| Amounts payable within one year | 42/48 | €190,893 | €200,071 | +€9,178 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €69,357 | €67,711 | -€1,646 | -2.4% |
| Trade debts | 44 | €35,781 | €38,033 | +€2,252 | +6.3% |
| Suppliers | 440/4 | €35,781 | €38,033 | +€2,252 | +6.3% |
| Taxes, remuneration and social security | 45 | €75,745 | €85,337 | +€9,592 | +12.7% |
| Taxes | 450/3 | €15,453 | €23,126 | +€7,673 | +49.7% |
| Remuneration and social security | 454/9 | €60,292 | €62,211 | +€1,919 | +3.2% |
| Other amounts payable | 47/48 | €10,010 | €8,990 | -€1,020 | -10.2% |
| Accrued charges and deferred income | 492/3 | €259 | €264 | +€5 | +1.9% |
| Remuneration, social security and pensions | 62 | €285,837 | €293,594 | +€7,757 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,576 | €30,735 | -€11,841 | -27.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,274 | €20,555 | +€23,829 | |
| Other operating charges | 640/8 | €11,756 | €3,202 | -€8,554 | -72.8% |
| Gross operating margin | 9900 | €512,967 | €554,820 | +€41,853 | +8.2% |
| Operating profit (loss) | 9901 | €176,072 | €206,734 | +€30,662 | +17.4% |
| Financial income | 75/76B | €2,145 | €7 | -€2,138 | -99.7% |
| Recurring financial income | 75 | €2,145 | €7 | -€2,138 | -99.7% |
| Financial charges | 65/66B | €9,668 | €7,665 | -€2,003 | -20.7% |
| Recurring financial charges | 65 | €9,668 | €7,665 | -€2,003 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €168,549 | €199,076 | +€30,527 | +18.1% |
| Income taxes | 67/77 | €46,218 | €53,500 | +€7,282 | +15.8% |
| Profit (loss) for the period | 9904 | €122,331 | €145,576 | +€23,245 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €122,331 | €145,576 | +€23,245 | +19.0% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.