FISCOBEL: 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.
FISCOBEL
Largest movements
- Cash +€7,098
up €7,098 (+67.2%), from €10,557 to €17,655
mainly Net result for the year (+€12,235) and Depreciation (+€8,132)
- Intangible fixed assets -€7,000
down €7,000 (-33.3%), from €21,000 to €14,000
- Receivables within one year -€6,294
down €6,294 (-8.1%), from €77,774 to €71,480
of which Trade receivables: -€15,378
- Tangible fixed assets -€1,132
no longer reported in 2024 (was €1,132)
- Tax, wage and social debts -€17,718
down €17,718 (-80.8%), from €21,918 to €4,200
- Profit (loss) carried forward +€12,235
up €12,235 (+19.1%), from €64,024 to €76,258
- Trade debts -€1,845
down €1,845 (-45.3%), from €4,071 to €2,226
- Gross operating margin -€22,777
down €22,777 (-42.8%), from €53,216 to €30,439
- Taxes -€6,200
down €6,200 (-59.6%), from €10,400 to €4,200
- Other operating charges +€4,475
up €4,475 (+430.2%), from €1,040 to €5,516
- Depreciation -€1,640
down €1,640 (-16.8%), from €9,772 to €8,132
- Financial charges -€575
down €575 (-61.8%), from €932 to €356
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 | €110,463 | €103,135 | -€7,328 | -6.6% |
| Fixed assets | 21/28 | €22,132 | €14,000 | -€8,132 | -36.7% |
| Intangible fixed assets | 21 | €21,000 | €14,000 | -€7,000 | -33.3% |
| Tangible fixed assets | 22/27 | €1,132 | - | -€1,132 | |
| Furniture and vehicles | 24 | €1,132 | - | -€1,132 | |
| Current assets | 29/58 | €88,331 | €89,135 | +€804 | +0.9% |
| Amounts receivable within one year | 40/41 | €77,774 | €71,480 | -€6,294 | -8.1% |
| Trade receivables | 40 | €26,114 | €10,736 | -€15,378 | -58.9% |
| Other amounts receivable | 41 | €51,660 | €60,744 | +€9,084 | +17.6% |
| Cash at bank and in hand | 54/58 | €10,557 | €17,655 | +€7,098 | +67.2% |
| Total equity and liabilities | 10/49 | €110,463 | €103,135 | -€7,328 | -6.6% |
| Equity | 10/15 | €84,475 | €96,709 | +€12,235 | +14.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,024 | €76,258 | +€12,235 | +19.1% |
| Amounts payable | 17/49 | €25,988 | €6,426 | -€19,563 | -75.3% |
| Amounts payable within one year | 42/48 | €25,988 | €6,426 | -€19,563 | -75.3% |
| Trade debts | 44 | €4,071 | €2,226 | -€1,845 | -45.3% |
| Suppliers | 440/4 | €4,071 | €2,226 | -€1,845 | -45.3% |
| Taxes, remuneration and social security | 45 | €21,918 | €4,200 | -€17,718 | -80.8% |
| Taxes | 450/3 | €21,918 | €4,200 | -€17,718 | -80.8% |
| Non-recurring operating income | 76A | €12,231 | - | -€12,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,772 | €8,132 | -€1,640 | -16.8% |
| Other operating charges | 640/8 | €1,040 | €5,516 | +€4,475 | +430.2% |
| Gross operating margin | 9900 | €53,216 | €30,439 | -€22,777 | -42.8% |
| Operating profit (loss) | 9901 | €42,403 | €16,791 | -€25,612 | -60.4% |
| Financial charges | 65/66B | €932 | €356 | -€575 | -61.8% |
| Recurring financial charges | 65 | €932 | €356 | -€575 | -61.8% |
| Profit (loss) for the period before taxes | 9903 | €41,472 | €16,435 | -€25,037 | -60.4% |
| Income taxes | 67/77 | €10,400 | €4,200 | -€6,200 | -59.6% |
| Profit (loss) for the period | 9904 | €31,072 | €12,235 | -€18,837 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,072 | €12,235 | -€18,837 | -60.6% |
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 5 October 2026 via checked.be.