FISCOCOMPTA: 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.
FISCOCOMPTA
Largest movements
- Stocks and contracts -€514,130
down €514,130 (-68.7%), from €748,822 to €234,692
- Tangible fixed assets +€24,670
up €24,670 (+6.5%), from €379,048 to €403,718
of which Land and buildings: +€18,438
- Debts after one year -€449,894
down €449,894 (-61.1%), from €736,891 to €286,997
- Profit (loss) carried forward +€56,299
up €56,299 (+28.4%), from €198,308 to €254,607
- Tax, wage and social debts -€44,822
down €44,822 (-59.2%), from €75,769 to €30,947
of which Taxes: -€33,309
- Current portion of long-term debt -€29,289
down €29,289 (-60.8%), from €48,183 to €18,894
- Trade debts -€27,625
down €27,625 (-22.8%), from €120,990 to €93,365
- Gross operating margin -€33,610
down €33,610 (-11.0%), from €306,703 to €273,093
- Taxes -€20,439
down €20,439 (-65.3%), from €31,303 to €10,864
- Staff costs -€9,550
down €9,550 (-5.7%), from €166,566 to €157,016
- Financial charges -€4,320
down €4,320 (-12.1%), from €35,802 to €31,482
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 | €1,217,223 | €721,739 | -€495,484 | -40.7% |
| Fixed assets | 21/28 | €379,048 | €403,718 | +€24,670 | +6.5% |
| Tangible fixed assets | 22/27 | €379,048 | €403,718 | +€24,670 | +6.5% |
| Land and buildings | 22 | €377,387 | €395,825 | +€18,438 | +4.9% |
| Plant, machinery and equipment | 23 | €270 | €7,102 | +€6,832 | +2530.4% |
| Furniture and vehicles | 24 | €1,391 | €791 | -€600 | -43.1% |
| Current assets | 29/58 | €838,175 | €318,021 | -€520,154 | -62.1% |
| Stocks and contracts in progress | 3 | €748,822 | €234,692 | -€514,130 | -68.7% |
| Stocks | 30/36 | €748,822 | €234,692 | -€514,130 | -68.7% |
| Amounts receivable within one year | 40/41 | €54,942 | €48,165 | -€6,777 | -12.3% |
| Trade receivables | 40 | €49,942 | €42,975 | -€6,967 | -14.0% |
| Other amounts receivable | 41 | €5,000 | €5,190 | +€190 | +3.8% |
| Cash at bank and in hand | 54/58 | €26,879 | €29,057 | +€2,178 | +8.1% |
| Deferred charges and accrued income | 490/1 | €7,532 | €6,107 | -€1,425 | -18.9% |
| Total equity and liabilities | 10/49 | €1,217,223 | €721,739 | -€495,484 | -40.7% |
| Equity | 10/15 | €235,390 | €291,167 | +€55,777 | +23.7% |
| 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 | €198,308 | €254,607 | +€56,299 | +28.4% |
| Investment grants | 15 | €16,631 | €16,109 | -€522 | -3.1% |
| Amounts payable | 17/49 | €981,833 | €430,572 | -€551,261 | -56.1% |
| Amounts payable after more than one year | 17 | €736,891 | €286,997 | -€449,894 | -61.1% |
| Financial debts | 170/4 | €736,891 | €286,997 | -€449,894 | -61.1% |
| Amounts payable within one year | 42/48 | €244,942 | €143,575 | -€101,367 | -41.4% |
| Current portion of amounts payable after more than one year | 42 | €48,183 | €18,894 | -€29,289 | -60.8% |
| Trade debts | 44 | €120,990 | €93,365 | -€27,625 | -22.8% |
| Suppliers | 440/4 | €120,990 | €93,365 | -€27,625 | -22.8% |
| Taxes, remuneration and social security | 45 | €75,769 | €30,947 | -€44,822 | -59.2% |
| Taxes | 450/3 | €47,874 | €14,565 | -€33,309 | -69.6% |
| Remuneration and social security | 454/9 | €27,895 | €16,382 | -€11,513 | -41.3% |
| Other amounts payable | 47/48 | - | €369 | +€369 | |
| Non-recurring operating income | 76A | €623 | €709 | +€86 | +13.8% |
| Remuneration, social security and pensions | 62 | €166,566 | €157,016 | -€9,550 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,864 | €12,629 | +€765 | +6.4% |
| Other operating charges | 640/8 | €5,193 | €5,694 | +€501 | +9.6% |
| Gross operating margin | 9900 | €306,703 | €273,093 | -€33,610 | -11.0% |
| Operating profit (loss) | 9901 | €123,080 | €97,754 | -€25,326 | -20.6% |
| Financial income | 75/76B | €596 | €891 | +€295 | +49.5% |
| Recurring financial income | 75 | €596 | €891 | +€295 | +49.5% |
| Financial charges | 65/66B | €35,802 | €31,482 | -€4,320 | -12.1% |
| Recurring financial charges | 65 | €35,802 | €31,482 | -€4,320 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €87,874 | €67,163 | -€20,711 | -23.6% |
| Income taxes | 67/77 | €31,303 | €10,864 | -€20,439 | -65.3% |
| Profit (loss) for the period | 9904 | €56,571 | €56,299 | -€272 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,571 | €56,299 | -€272 | -0.5% |
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 29 September 2026 via checked.be.