FISCOFFICE: 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.
FISCOFFICE
Largest movements
- Receivables within one year -€24,673
down €24,673 (-19.0%), from €129,956 to €105,283
of which Other amounts receivable: -€23,953
- Tangible fixed assets -€5,041
down €5,041 (-3.6%), from €139,427 to €134,386
of which Land and buildings: -€4,950
- Advances received -€14,659
no longer reported in 2025 (was €14,659)
- Reserves -€14,000
down €14,000 (-24.6%), from €57,000 to €43,000
- Debts after one year -€7,662
down €7,662 (-6.3%), from €121,017 to €113,355
- Profit (loss) carried forward +€4,330
up €4,330 (+5.1%), from €85,088 to €89,418
- Tax, wage and social debts +€3,577
up €3,577 (+24.1%), from €14,851 to €18,427
of which Taxes: +€3,111
- Taxes -€7,833
down €7,833 (-68.9%), from €11,365 to €3,532
- Staff costs +€3,312
up €3,312 (+6.8%), from €48,916 to €52,228
- Gross operating margin +€2,867
up €2,867 (+3.5%), from €82,932 to €85,799
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 | €308,241 | €280,410 | -€27,831 | -9.0% |
| Fixed assets | 21/28 | €139,427 | €134,386 | -€5,041 | -3.6% |
| Tangible fixed assets | 22/27 | €139,427 | €134,386 | -€5,041 | -3.6% |
| Land and buildings | 22 | €139,133 | €134,183 | -€4,950 | -3.6% |
| Furniture and vehicles | 24 | €294 | €203 | -€91 | -30.9% |
| Current assets | 29/58 | €168,815 | €146,024 | -€22,791 | -13.5% |
| Amounts receivable within one year | 40/41 | €129,956 | €105,283 | -€24,673 | -19.0% |
| Trade receivables | 40 | €85,242 | €84,522 | -€720 | -0.8% |
| Other amounts receivable | 41 | €44,714 | €20,761 | -€23,953 | -53.6% |
| Cash at bank and in hand | 54/58 | €38,858 | €39,472 | +€614 | +1.6% |
| Deferred charges and accrued income | 490/1 | - | €1,269 | +€1,269 | |
| Total equity and liabilities | 10/49 | €308,241 | €280,410 | -€27,831 | -9.0% |
| Equity | 10/15 | €150,143 | €140,473 | -€9,670 | -6.4% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €57,000 | €43,000 | -€14,000 | -24.6% |
| Distributable reserves | 133 | €57,000 | €43,000 | -€14,000 | -24.6% |
| Profit (loss) carried forward | 14 | €85,088 | €89,418 | +€4,330 | +5.1% |
| Amounts payable | 17/49 | €158,098 | €139,937 | -€18,162 | -11.5% |
| Amounts payable after more than one year | 17 | €121,017 | €113,355 | -€7,662 | -6.3% |
| Financial debts | 170/4 | €121,017 | €113,355 | -€7,662 | -6.3% |
| Amounts payable within one year | 42/48 | €37,082 | €26,582 | -€10,500 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €7,509 | €7,662 | +€153 | +2.0% |
| Trade debts | 44 | €63 | €493 | +€429 | +677.7% |
| Suppliers | 440/4 | €63 | €493 | +€429 | +677.7% |
| Advances received on contracts in progress | 46 | €14,659 | - | -€14,659 | |
| Taxes, remuneration and social security | 45 | €14,851 | €18,427 | +€3,577 | +24.1% |
| Taxes | 450/3 | €14,133 | €17,243 | +€3,111 | +22.0% |
| Remuneration and social security | 454/9 | €718 | €1,184 | +€466 | +64.9% |
| Non-recurring operating income | 76A | €549 | - | -€549 | |
| Remuneration, social security and pensions | 62 | €48,916 | €52,228 | +€3,312 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,797 | €5,041 | -€756 | -13.0% |
| Other operating charges | 640/8 | €1,506 | €1,400 | -€106 | -7.0% |
| Gross operating margin | 9900 | €82,932 | €85,799 | +€2,867 | +3.5% |
| Operating profit (loss) | 9901 | €26,712 | €27,130 | +€418 | +1.6% |
| Financial charges | 65/66B | €3,121 | €3,268 | +€148 | +4.7% |
| Recurring financial charges | 65 | €3,121 | €3,268 | +€148 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €23,592 | €23,862 | +€270 | +1.1% |
| Income taxes | 67/77 | €11,365 | €3,532 | -€7,833 | -68.9% |
| Profit (loss) for the period | 9904 | €12,227 | €20,330 | +€8,103 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,227 | €20,330 | +€8,103 | +66.3% |
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 4 October 2026 via checked.be.