FISCOFID: 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.
FISCOFID
Largest movements
- Receivables within one year +€98,938
up €98,938 (+150.5%), from €65,743 to €164,681
of which Other amounts receivable: +€98,938
- Cash -€16,016
down €16,016 (-98.9%), from €16,192 to €176
mainly Receivables within one year (-€98,938) and Trade debts (-€8,938)
- Deferred charges and accrued income -€3,750
no longer reported in 2025 (was €3,750)
- Tax, wage and social debts +€52,821
up €52,821 (+1189.0%), from €4,442 to €57,263
of which Taxes: +€32,076
- Profit (loss) carried forward +€33,962
up €33,962 (+109.3%), from €31,064 to €65,026
- Trade debts -€8,938
down €8,938 (-5.4%), from €165,357 to €156,419
- Gross operating margin +€74,483
up €74,483 (+176.3%), from €42,247 to €116,730
- Staff costs +€64,311
up €64,311 (+661.6%), from €9,720 to €74,031
- Taxes +€6,213
new in 2025: €6,213
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 | €204,464 | €282,308 | +€77,844 | +38.1% |
| Fixed assets | 21/28 | €118,779 | €117,451 | -€1,328 | -1.1% |
| Tangible fixed assets | 22/27 | €4,779 | €3,451 | -€1,328 | -27.8% |
| Furniture and vehicles | 24 | €4,779 | €3,451 | -€1,328 | -27.8% |
| Financial fixed assets | 28 | €114,000 | €114,000 | = | 0.0% |
| Current assets | 29/58 | €85,685 | €164,857 | +€79,172 | +92.4% |
| Amounts receivable within one year | 40/41 | €65,743 | €164,681 | +€98,938 | +150.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €65,743 | €164,681 | +€98,938 | +150.5% |
| Cash at bank and in hand | 54/58 | €16,192 | €176 | -€16,016 | -98.9% |
| Deferred charges and accrued income | 490/1 | €3,750 | - | -€3,750 | |
| Total equity and liabilities | 10/49 | €204,464 | €282,308 | +€77,844 | +38.1% |
| Equity | 10/15 | €34,664 | €68,626 | +€33,962 | +98.0% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,064 | €65,026 | +€33,962 | +109.3% |
| Amounts payable | 17/49 | €169,800 | €213,682 | +€43,882 | +25.8% |
| Amounts payable within one year | 42/48 | €169,800 | €213,682 | +€43,882 | +25.8% |
| Trade debts | 44 | €165,357 | €156,419 | -€8,938 | -5.4% |
| Suppliers | 440/4 | €165,357 | €156,419 | -€8,938 | -5.4% |
| Taxes, remuneration and social security | 45 | €4,442 | €57,263 | +€52,821 | +1189.0% |
| Taxes | 450/3 | - | €32,076 | +€32,076 | |
| Remuneration and social security | 454/9 | €4,442 | €25,187 | +€20,745 | +467.0% |
| Remuneration, social security and pensions | 62 | €9,720 | €74,031 | +€64,311 | +661.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,058 | €2,097 | +€1,039 | +98.1% |
| Gross operating margin | 9900 | €42,247 | €116,730 | +€74,483 | +176.3% |
| Operating profit (loss) | 9901 | €31,468 | €40,602 | +€9,134 | +29.0% |
| Financial charges | 65/66B | €404 | €427 | +€23 | +5.6% |
| Recurring financial charges | 65 | €404 | €295 | -€109 | -27.0% |
| Non-recurring financial charges | 66B | - | €132 | +€132 | |
| Profit (loss) for the period before taxes | 9903 | €31,064 | €40,175 | +€9,111 | +29.3% |
| Income taxes | 67/77 | - | €6,213 | +€6,213 | |
| Profit (loss) for the period | 9904 | €31,064 | €33,962 | +€2,898 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,064 | €33,962 | +€2,898 | +9.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.