FISCOGEST: 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.
FISCOGEST
Largest movements
- Cash -€10,706
down €10,706 (-39.5%), from €27,124 to €16,418
mainly Receivables within one year (-€10,229) and Net result for the year (-€477)
- Receivables within one year +€10,229
up €10,229 (+89.0%), from €11,494 to €21,723
- Profit (loss) carried forward -€477
down €477 (-1.6%), from €30,438 to €29,961
- Gross operating margin -€515
down €515 (-90.0%), from -€573 to -€1,088
- Financial income +€214
up €214 (+31.1%), from €686 to €900
- Other operating charges +€136
new in 2025: €136
- Financial charges -€17
down €17 (-10.0%), from €170 to €153
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 | €38,618 | €38,141 | -€477 | -1.2% |
| Current assets | 29/58 | €38,618 | €38,141 | -€477 | -1.2% |
| Amounts receivable within one year | 40/41 | €11,494 | €21,723 | +€10,229 | +89.0% |
| Other amounts receivable | 41 | €11,494 | €21,723 | +€10,229 | +89.0% |
| Cash at bank and in hand | 54/58 | €27,124 | €16,418 | -€10,706 | -39.5% |
| Total equity and liabilities | 10/49 | €38,618 | €38,141 | -€477 | -1.2% |
| Equity | 10/15 | €38,618 | €38,141 | -€477 | -1.2% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Capital | 10 | €2,479 | €2,479 | = | 0.0% |
| Issued capital | 100 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €5,702 | €5,702 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Distributable reserves | 133 | €5,454 | €5,454 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,438 | €29,961 | -€477 | -1.6% |
| Other operating charges | 640/8 | - | €136 | +€136 | |
| Gross operating margin | 9900 | -€573 | -€1,088 | -€515 | -90.0% |
| Operating profit (loss) | 9901 | -€573 | -€1,224 | -€651 | -113.8% |
| Financial income | 75/76B | €686 | €900 | +€214 | +31.1% |
| Recurring financial income | 75 | €686 | €900 | +€214 | +31.1% |
| Financial charges | 65/66B | €170 | €153 | -€17 | -10.0% |
| Recurring financial charges | 65 | €170 | €153 | -€17 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€56 | -€477 | -€421 | -744.8% |
| Profit (loss) for the period | 9904 | -€56 | -€477 | -€421 | -744.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€56 | -€477 | -€421 | -744.8% |
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 5 October 2026 via checked.be.