FISCO RULLES: 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 RULLES
Largest movements
- Current assets -€31,908
down €31,908 (-21.2%), from €150,363 to €118,455
of which Cash: -€38,580
- Tangible fixed assets +€17,667
up €17,667 (+10.4%), from €169,187 to €186,854
- Profit (loss) carried forward -€8,072
down €8,072 (-14.2%), from €56,895 to €48,823
- Reserves -€5,215
down €5,215 (-2.8%), from €183,100 to €177,885
- Gross operating margin -€9,082
down €9,082 (-65.5%), from €13,862 to €4,780
- Depreciation +€2,509
up €2,509 (+15.3%), from €16,435 to €18,944
- Turnover -€1,937
down €1,937 (-9.7%), from €20,016 to €18,079
- Taxes -€586
no longer reported in 2006 (was €586)
From the 2005 result to the 2006 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2005 | 2006 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €319,674 | €305,433 | -€14,241 | -4.5% |
| Fixed assets | 21/28 | €169,311 | €186,978 | +€17,667 | +10.4% |
| Tangible fixed assets | 22/27 | €169,187 | €186,854 | +€17,667 | +10.4% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €150,363 | €118,455 | -€31,908 | -21.2% |
| Amounts receivable within one year | 40/41 | €92,641 | €99,665 | +€7,024 | +7.6% |
| Cash at bank and in hand | 54/58 | €57,370 | €18,790 | -€38,580 | -67.2% |
| Total equity and liabilities | 10/49 | €319,674 | €305,433 | -€14,241 | -4.5% |
| Equity | 10/15 | €242,474 | €229,187 | -€13,287 | -5.5% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €183,100 | €177,885 | -€5,215 | -2.8% |
| Profit (loss) carried forward | 14 | €56,895 | €48,823 | -€8,072 | -14.2% |
| Provisions and deferred taxes | 16 | €75,007 | €72,323 | -€2,684 | -3.6% |
| Amounts payable | 17/49 | €2,193 | €3,923 | +€1,730 | +78.9% |
| Amounts payable within one year | 42/48 | €2,193 | €3,923 | +€1,730 | +78.9% |
| Trade debts | 44 | €1,004 | €3,560 | +€2,556 | +255% |
| Turnover | 70 | €20,016 | €18,079 | -€1,937 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,435 | €18,944 | +€2,509 | +15.3% |
| Gross operating margin | 9900 | €13,862 | €4,780 | -€9,082 | -65.5% |
| Operating profit (loss) | 9901 | -€3,864 | -€16,192 | -€12,328 | -319% |
| Recurring financial income | 75 | €1,508 | €301 | -€1,207 | -80.0% |
| Recurring financial charges | 65 | €286 | €80 | -€206 | -72.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,836 | -€15,971 | -€11,135 | -230% |
| Income taxes | 67/77 | €586 | - | -€586 | |
| Profit (loss) for the period | 9904 | -€3,241 | -€13,286 | -€10,045 | -310% |
| Profit (loss) for the period to be appropriated | 9905 | €996 | -€8,072 | -€9,068 |
Source: filed annual accounts (NBB), financial years ended 31 December 2005 and 31 December 2006. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.