FISCO POINT: 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 POINT
Largest movements
- Receivables within one year -€2,941
down €2,941 (-36.4%), from €8,071 to €5,130
of which Trade receivables: -€1,704
- Cash -€2,909
down €2,909 (-58.8%), from €4,949 to €2,040
mainly Net result for the year (-€2,781) and Tax, wage and social debts (-€2,423)
- Profit (loss) carried forward -€2,781
down €2,781 (-32.1%), from €8,651 to €5,870
- Tax, wage and social debts -€2,423
no longer reported in 2025 (was €2,423)
- Trade debts -€646
down €646 (-86.6%), from €746 to €100
- Gross operating margin -€4,178
down €4,178, from €1,963 to -€2,215
- Taxes -€381
down €381 (-86.0%), from €443 to €62
- Purchases and services -€288
down €288 (-1.3%), from €21,388 to €21,100
- Financial income -€113
no longer reported in 2025 (was €113)
of which Financial income: -€113
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 | €13,020 | €7,170 | -€5,850 | -44.9% |
| Current assets | 29/58 | €13,020 | €7,170 | -€5,850 | -44.9% |
| Amounts receivable within one year | 40/41 | €8,071 | €5,130 | -€2,941 | -36.4% |
| Trade receivables | 40 | €4,411 | €2,708 | -€1,704 | -38.6% |
| Other amounts receivable | 41 | €3,660 | €2,423 | -€1,237 | -33.8% |
| Cash at bank and in hand | 54/58 | €4,949 | €2,040 | -€2,909 | -58.8% |
| Total equity and liabilities | 10/49 | €13,020 | €7,170 | -€5,850 | -44.9% |
| Equity | 10/15 | €9,851 | €7,070 | -€2,781 | -28.2% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,651 | €5,870 | -€2,781 | -32.1% |
| Amounts payable | 17/49 | €3,169 | €100 | -€3,069 | -96.8% |
| Amounts payable within one year | 42/48 | €3,169 | €100 | -€3,069 | -96.8% |
| Trade debts | 44 | €746 | €100 | -€646 | -86.6% |
| Suppliers | 440/4 | €746 | €100 | -€646 | -86.6% |
| Taxes, remuneration and social security | 45 | €2,423 | - | -€2,423 | |
| Taxes | 450/3 | €2,423 | - | -€2,423 | |
| Goods, raw materials, services and sundry goods | 60/61 | €21,388 | €21,100 | -€288 | -1.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,963 | -€2,215 | -€4,178 | |
| Operating profit (loss) | 9901 | €1,575 | -€2,615 | -€4,190 | |
| Financial income | 75/76B | €113 | - | -€113 | |
| Recurring financial income | 75 | €113 | - | -€113 | |
| Non-recurring financial income | 76B | €113 | - | -€113 | |
| Financial charges | 65/66B | €99 | €105 | +€6 | +5.6% |
| Recurring financial charges | 65 | €99 | €105 | +€6 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €1,589 | -€2,720 | -€4,308 | |
| Income taxes | 67/77 | €443 | €62 | -€381 | -86.0% |
| Profit (loss) for the period | 9904 | €1,146 | -€2,781 | -€3,927 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,146 | -€2,781 | -€3,927 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.