FISCOBO: 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.
FISCOBO
Largest movements
- Receivables after one year -€12,100
no longer reported in 2025 (was €12,100)
- Receivables within one year -€559
down €559 (-13.8%), from €4,041 to €3,482
of which Trade receivables: -€4,041
- Contributions -€7,000
no longer reported in 2025 (was €7,000)
- Other debts -€4,459
down €4,459 (-7.3%), from €60,862 to €56,403
- Tax, wage and social debts -€3,902
no longer reported in 2025 (was €3,902)
- Trade debts +€3,613
up €3,613 (+47.5%), from €7,612 to €11,225
- Profit (loss) carried forward -€836
down €836 (-1.3%), from -€65,248 to -€66,084
- Write-downs -€15,351
no longer reported in 2025 (was €15,351)
- Gross operating margin +€8,234
up €8,234, from -€8,182 to €52
- Other operating charges -€573
down €573 (-73.0%), from €785 to €212
- Financial charges +€571
up €571 (+543.3%), from €105 to €677
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 | €16,141 | €3,543 | -€12,597 | -78.0% |
| Current assets | 29/58 | €16,141 | €3,543 | -€12,597 | -78.0% |
| Amounts receivable after more than one year | 29 | €12,100 | - | -€12,100 | |
| Other amounts receivable | 291 | €12,100 | - | -€12,100 | |
| Amounts receivable within one year | 40/41 | €4,041 | €3,482 | -€559 | -13.8% |
| Trade receivables | 40 | €4,041 | - | -€4,041 | |
| Other amounts receivable | 41 | - | €3,482 | +€3,482 | |
| Cash at bank and in hand | 54/58 | - | €61 | +€61 | |
| Total equity and liabilities | 10/49 | €16,141 | €3,543 | -€12,597 | -78.0% |
| Equity | 10/15 | -€56,248 | -€64,084 | -€7,836 | -13.9% |
| Contributions | 10/11 | €7,000 | - | -€7,000 | |
| Capital | 10 | €7,000 | - | -€7,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Uncalled capital | 101 | €13,000 | - | -€13,000 | |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,248 | -€66,084 | -€836 | -1.3% |
| Amounts payable | 17/49 | €72,389 | €67,628 | -€4,761 | -6.6% |
| Amounts payable within one year | 42/48 | €72,389 | €67,628 | -€4,761 | -6.6% |
| Financial debts | 43 | €13 | - | -€13 | |
| Credit institutions | 430/8 | €13 | - | -€13 | |
| Trade debts | 44 | €7,612 | €11,225 | +€3,613 | +47.5% |
| Suppliers | 440/4 | €7,612 | €11,225 | +€3,613 | +47.5% |
| Taxes, remuneration and social security | 45 | €3,902 | - | -€3,902 | |
| Taxes | 450/3 | €3,902 | - | -€3,902 | |
| Other amounts payable | 47/48 | €60,862 | €56,403 | -€4,459 | -7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,351 | - | -€15,351 | |
| Other operating charges | 640/8 | €785 | €212 | -€573 | -73.0% |
| Gross operating margin | 9900 | -€8,182 | €52 | +€8,234 | |
| Operating profit (loss) | 9901 | -€24,319 | -€160 | +€24,159 | +99.3% |
| Financial charges | 65/66B | €105 | €677 | +€571 | +543.3% |
| Recurring financial charges | 65 | €105 | €677 | +€571 | +543.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,424 | -€836 | +€23,588 | +96.6% |
| Profit (loss) for the period | 9904 | -€24,424 | -€836 | +€23,588 | +96.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,424 | -€836 | +€23,588 | +96.6% |
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 12 October 2026 via checked.be.