FISCOLAB: 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.
FISCOLAB
Largest movements
- Current investments -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Cash +€48,370
up €48,370 (+605.5%), from €7,989 to €56,359
mainly Other debts (+€59,000) and Current investments (+€50,000)
- Other debts +€59,000
new in 2025: €59,000
- Reserves -€55,326
down €55,326 (-56.8%), from €97,326 to €42,000
of which Distributable reserves: -€51,360
- Profit (loss) carried forward -€6,001
down €6,001 (-98.7%), from €6,083 to €82
- Trade debts +€1,717
new in 2025: €1,717
- Financial income +€3,300
new in 2025: €3,300
- Gross operating margin -€2,682
down €2,682, from €1,050 to -€1,632
- Financial charges +€2,202
up €2,202 (+529.4%), from €416 to €2,618
- Taxes +€990
new in 2025: €990
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 | €109,609 | €108,999 | -€610 | -0.6% |
| Fixed assets | 21/28 | €420 | €420 | = | 0.0% |
| Tangible fixed assets | 22/27 | €420 | €420 | = | 0.0% |
| Other tangible fixed assets | 26 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €109,189 | €108,579 | -€610 | -0.6% |
| Amounts receivable within one year | 40/41 | €1,200 | €2,220 | +€1,020 | +85.0% |
| Other amounts receivable | 41 | €1,200 | €2,220 | +€1,020 | +85.0% |
| Current investments | 50/53 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €7,989 | €56,359 | +€48,370 | +605.5% |
| Total equity and liabilities | 10/49 | €109,609 | €108,999 | -€610 | -0.6% |
| Equity | 10/15 | €109,609 | €48,282 | -€61,327 | -56.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €97,326 | €42,000 | -€55,326 | -56.8% |
| Tax-exempt reserves | 132 | €3,966 | - | -€3,966 | |
| Distributable reserves | 133 | €93,360 | €42,000 | -€51,360 | -55.0% |
| Profit (loss) carried forward | 14 | €6,083 | €82 | -€6,001 | -98.7% |
| Amounts payable | 17/49 | - | €60,717 | +€60,717 | |
| Amounts payable within one year | 42/48 | - | €60,717 | +€60,717 | |
| Trade debts | 44 | - | €1,717 | +€1,717 | |
| Suppliers | 440/4 | - | €1,717 | +€1,717 | |
| Other amounts payable | 47/48 | - | €59,000 | +€59,000 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €1,050 | -€1,632 | -€2,682 | |
| Operating profit (loss) | 9901 | €665 | -€2,019 | -€2,685 | |
| Financial income | 75/76B | - | €3,300 | +€3,300 | |
| Recurring financial income | 75 | - | €3,300 | +€3,300 | |
| Financial charges | 65/66B | €416 | €2,618 | +€2,202 | +529.4% |
| Recurring financial charges | 65 | €416 | €2,618 | +€2,202 | +529.4% |
| Profit (loss) for the period before taxes | 9903 | €249 | -€1,337 | -€1,586 | |
| Income taxes | 67/77 | - | €990 | +€990 | |
| Profit (loss) for the period | 9904 | €249 | -€2,327 | -€2,576 | |
| Transfer from tax-exempt reserves | 789 | - | €3,966 | +€3,966 | |
| Profit (loss) for the period to be appropriated | 9905 | €249 | €1,639 | +€1,390 | +557.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.