FISCO GESTI: 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.
FISCO GESTI
Largest movements
- Tangible fixed assets +€53,759
up €53,759 (+444.6%), from €12,091 to €65,850
of which Other tangible fixed assets: +€57,479
- Other debts +€46,671
up €46,671 (+3970.8%), from €1,175 to €47,846
- Profit (loss) carried forward -€42,946
down €42,946 (-93.0%), from €46,200 to €3,254
- Reserves +€37,000
new in 2024: €37,000
- Tax, wage and social debts +€23,684
up €23,684 (+30.8%), from €76,996 to €100,680
of which Taxes: +€16,971
- Trade debts -€9,977
down €9,977 (-6.7%), from €148,213 to €138,236
- Gross operating margin +€63,624
up €63,624 (+16.0%), from €398,576 to €462,200
- Staff costs +€29,217
up €29,217 (+8.2%), from €357,063 to €386,280
- Taxes +€26,746
up €26,746 (+700.6%), from €3,818 to €30,564
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €274,084 | €328,516 | +€54,432 | +19.9% |
| Fixed assets | 21/28 | €22,091 | €75,850 | +€53,759 | +243.4% |
| Tangible fixed assets | 22/27 | €12,091 | €65,850 | +€53,759 | +444.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €9,331 | €5,611 | -€3,720 | -39.9% |
| Other tangible fixed assets | 26 | €2,760 | €60,239 | +€57,479 | +2082.6% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €251,993 | €252,667 | +€674 | +0.3% |
| Amounts receivable within one year | 40/41 | €177,305 | €179,310 | +€2,005 | +1.1% |
| Trade receivables | 40 | €177,305 | €167,776 | -€9,528 | -5.4% |
| Other amounts receivable | 41 | - | €11,534 | +€11,534 | |
| Cash at bank and in hand | 54/58 | €74,689 | €73,357 | -€1,332 | -1.8% |
| Total equity and liabilities | 10/49 | €274,084 | €328,516 | +€54,432 | +19.9% |
| Equity | 10/15 | €47,700 | €41,754 | -€5,946 | -12.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €37,000 | +€37,000 | |
| Distributable reserves | 133 | - | €37,000 | +€37,000 | |
| Profit (loss) carried forward | 14 | €46,200 | €3,254 | -€42,946 | -93.0% |
| Amounts payable | 17/49 | €226,384 | €286,762 | +€60,378 | +26.7% |
| Amounts payable within one year | 42/48 | €226,384 | €286,762 | +€60,378 | +26.7% |
| Trade debts | 44 | €148,213 | €138,236 | -€9,977 | -6.7% |
| Suppliers | 440/4 | €148,213 | €138,236 | -€9,977 | -6.7% |
| Taxes, remuneration and social security | 45 | €76,996 | €100,680 | +€23,684 | +30.8% |
| Taxes | 450/3 | €5,548 | €22,519 | +€16,971 | +305.9% |
| Remuneration and social security | 454/9 | €71,448 | €78,161 | +€6,713 | +9.4% |
| Other amounts payable | 47/48 | €1,175 | €47,846 | +€46,671 | +3970.8% |
| Remuneration, social security and pensions | 62 | €357,063 | €386,280 | +€29,217 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,919 | €4,980 | -€940 | -15.9% |
| Gross operating margin | 9900 | €398,576 | €462,200 | +€63,624 | +16.0% |
| Operating profit (loss) | 9901 | €35,594 | €70,940 | +€35,347 | +99.3% |
| Financial charges | 65/66B | €511 | €1,322 | +€811 | +158.9% |
| Recurring financial charges | 65 | €511 | €1,322 | +€811 | +158.9% |
| Profit (loss) for the period before taxes | 9903 | €35,083 | €69,619 | +€34,535 | +98.4% |
| Income taxes | 67/77 | €3,818 | €30,564 | +€26,746 | +700.6% |
| Profit (loss) for the period | 9904 | €31,265 | €39,054 | +€7,789 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,265 | €39,054 | +€7,789 | +24.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.