FISCODOC: 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.
FISCODOC
Largest movements
- Tangible fixed assets -€33,093
down €33,093 (-4.9%), from €678,975 to €645,882
- Reserves -€14,913
down €14,913 (-10.1%), from €147,105 to €132,192
of which Distributable reserves: -€14,913
- Other debts -€12,254
down €12,254 (-2.3%), from €530,733 to €518,480
- Gross operating margin -€3,028
down €3,028 (-8.7%), from €34,808 to €31,779
- Financial charges +€1,103
up €1,103 (+16.6%), from €6,644 to €7,746
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 | €685,577 | €658,498 | -€27,079 | -3.9% |
| Fixed assets | 21/28 | €678,975 | €645,882 | -€33,093 | -4.9% |
| Tangible fixed assets | 22/27 | €678,975 | €645,882 | -€33,093 | -4.9% |
| Land and buildings | 22 | €678,975 | €645,882 | -€33,093 | -4.9% |
| Current assets | 29/58 | €6,602 | €12,616 | +€6,014 | +91.1% |
| Amounts receivable within one year | 40/41 | €134 | €130 | -€4 | -3.0% |
| Other amounts receivable | 41 | €134 | €130 | -€4 | -3.0% |
| Cash at bank and in hand | 54/58 | €5,332 | €11,334 | +€6,003 | +112.6% |
| Deferred charges and accrued income | 490/1 | €1,137 | €1,152 | +€15 | +1.3% |
| Total equity and liabilities | 10/49 | €685,577 | €658,498 | -€27,079 | -3.9% |
| Equity | 10/15 | €153,305 | €138,392 | -€14,913 | -9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €147,105 | €132,192 | -€14,913 | -10.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €147,105 | €132,192 | -€14,913 | -10.1% |
| Amounts payable | 17/49 | €532,272 | €520,106 | -€12,166 | -2.3% |
| Amounts payable within one year | 42/48 | €530,733 | €518,567 | -€12,166 | -2.3% |
| Trade debts | 44 | - | €88 | +€88 | |
| Suppliers | 440/4 | - | €88 | +€88 | |
| Other amounts payable | 47/48 | €530,733 | €518,480 | -€12,254 | -2.3% |
| Accrued charges and deferred income | 492/3 | €1,539 | €1,539 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,093 | €33,093 | = | 0.0% |
| Other operating charges | 640/8 | €5,870 | €5,855 | -€15 | -0.3% |
| Gross operating margin | 9900 | €34,808 | €31,779 | -€3,028 | -8.7% |
| Operating profit (loss) | 9901 | -€4,154 | -€7,168 | -€3,014 | -72.5% |
| Financial income | 75/76B | €1 | €2 | +€1 | +204.9% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +204.9% |
| Financial charges | 65/66B | €6,644 | €7,746 | +€1,103 | +16.6% |
| Recurring financial charges | 65 | €6,644 | €7,746 | +€1,103 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,798 | -€14,913 | -€4,115 | -38.1% |
| Income taxes | 67/77 | €0 | €1 | +€0 | +194.7% |
| Profit (loss) for the period | 9904 | -€10,798 | -€14,913 | -€4,115 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,798 | -€14,913 | -€4,115 | -38.1% |
Source: filed annual accounts (NBB), fiscal years ended 15 December 2024 and 15 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.