FISCOBAT: 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.
FISCOBAT
Largest movements
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Cash +€110,120
up €110,120 (+512.7%), from €21,480 to €131,600
mainly Current investments (+€150,000) and Net result for the year (+€67,670)
- Other debts -€72,343
down €72,343 (-41.2%), from €175,511 to €103,169
- Reserves +€41,198
up €41,198 (+18.3%), from €225,300 to €266,498
- Gross operating margin +€16,346
up €16,346 (+14.8%), from €110,263 to €126,610
- Taxes +€4,610
up €4,610 (+16.2%), from €28,409 to €33,019
- Depreciation +€2,766
up €2,766 (+16.3%), from €16,928 to €19,693
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 | €488,061 | €450,460 | -€37,601 | -7.7% |
| Fixed assets | 21/28 | €300,782 | €299,261 | -€1,521 | -0.5% |
| Tangible fixed assets | 22/27 | €299,632 | €298,111 | -€1,521 | -0.5% |
| Land and buildings | 22 | €287,640 | €278,869 | -€8,771 | -3.0% |
| Plant, machinery and equipment | 23 | - | €837 | +€837 | |
| Furniture and vehicles | 24 | €11,992 | €18,405 | +€6,413 | +53.5% |
| Financial fixed assets | 28 | €1,150 | €1,150 | = | 0.0% |
| Current assets | 29/58 | €187,280 | €151,199 | -€36,081 | -19.3% |
| Amounts receivable within one year | 40/41 | €14,562 | €19,422 | +€4,860 | +33.4% |
| Trade receivables | 40 | €14,562 | €19,422 | +€4,860 | +33.4% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €21,480 | €131,600 | +€110,120 | +512.7% |
| Deferred charges and accrued income | 490/1 | €1,238 | €177 | -€1,061 | -85.7% |
| Total equity and liabilities | 10/49 | €488,061 | €450,460 | -€37,601 | -7.7% |
| Equity | 10/15 | €279,955 | €321,153 | +€41,198 | +14.7% |
| Contributions | 10/11 | €54,655 | €54,655 | = | 0.0% |
| Reserves | 13 | €225,300 | €266,498 | +€41,198 | +18.3% |
| Distributable reserves | 133 | €225,300 | €266,498 | +€41,198 | +18.3% |
| Amounts payable | 17/49 | €208,106 | €129,307 | -€78,799 | -37.9% |
| Amounts payable after more than one year | 17 | €3,062 | - | -€3,062 | |
| Financial debts | 170/4 | €3,062 | - | -€3,062 | |
| Amounts payable within one year | 42/48 | €197,769 | €123,090 | -€74,679 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €6,082 | €3,062 | -€3,020 | -49.7% |
| Trade debts | 44 | €742 | €750 | +€8 | +1.0% |
| Suppliers | 440/4 | €742 | €750 | +€8 | +1.0% |
| Taxes, remuneration and social security | 45 | €15,434 | €16,110 | +€676 | +4.4% |
| Taxes | 450/3 | €15,434 | €16,110 | +€676 | +4.4% |
| Other amounts payable | 47/48 | €175,511 | €103,169 | -€72,343 | -41.2% |
| Accrued charges and deferred income | 492/3 | €7,275 | €6,217 | -€1,059 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,928 | €19,693 | +€2,766 | +16.3% |
| Other operating charges | 640/8 | €2,860 | €2,991 | +€131 | +4.6% |
| Gross operating margin | 9900 | €110,263 | €126,610 | +€16,346 | +14.8% |
| Operating profit (loss) | 9901 | €90,476 | €103,925 | +€13,449 | +14.9% |
| Financial income | 75/76B | €2,992 | €3,080 | +€89 | +3.0% |
| Recurring financial income | 75 | €2,992 | €3,080 | +€89 | +3.0% |
| Financial charges | 65/66B | €7,056 | €6,316 | -€740 | -10.5% |
| Recurring financial charges | 65 | €7,056 | €6,316 | -€740 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €86,411 | €100,689 | +€14,278 | +16.5% |
| Income taxes | 67/77 | €28,409 | €33,019 | +€4,610 | +16.2% |
| Profit (loss) for the period | 9904 | €58,002 | €67,670 | +€9,668 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,002 | €67,670 | +€9,668 | +16.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.