FISCOLEG: what changed
Two financial 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.
FISCOLEG
Largest movements
- Tangible fixed assets -€6,570
down €6,570 (-60.1%), from €10,938 to €4,369
of which Furniture and vehicles: -€8,198
- Reserves -€6,869
down €6,869 (-3.1%), from €219,900 to €213,031
of which Distributable reserves: -€6,869
- Profit (loss) carried forward -€2,579
new in 2025: -€2,579
- Purchases and services -€886
down €886 (-5.4%), from €16,458 to €15,573
- Turnover -€650
down €650 (-5.6%), from €11,535 to €10,885
- Depreciation +€318
up €318 (+3.9%), from €8,251 to €8,570
- Gross operating margin +€191
up €191 (+16.8%), from -€1,138 to -€947
- Financial income +€169
up €169 (+17.6%), from €959 to €1,129
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 | €239,048 | €229,331 | -€9,717 | -4.1% |
| Fixed assets | 21/28 | €10,938 | €4,369 | -€6,570 | -60.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €10,938 | €4,369 | -€6,570 | -60.1% |
| Furniture and vehicles | 24 | €10,938 | €2,740 | -€8,198 | -74.9% |
| Other tangible fixed assets | 26 | - | €1,628 | +€1,628 | |
| Current assets | 29/58 | €228,110 | €224,962 | -€3,147 | -1.4% |
| Amounts receivable within one year | 40/41 | €2,704 | €927 | -€1,776 | -65.7% |
| Trade receivables | 40 | €2,704 | €888 | -€1,816 | -67.2% |
| Other amounts receivable | 41 | €0 | €39 | +€39 | |
| Cash at bank and in hand | 54/58 | €224,328 | €222,133 | -€2,196 | -1.0% |
| Deferred charges and accrued income | 490/1 | €1,078 | €1,902 | +€825 | +76.5% |
| Total equity and liabilities | 10/49 | €239,048 | €229,331 | -€9,717 | -4.1% |
| Equity | 10/15 | €238,500 | €229,051 | -€9,448 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €219,900 | €213,031 | -€6,869 | -3.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €218,040 | €211,171 | -€6,869 | -3.2% |
| Profit (loss) carried forward | 14 | - | -€2,579 | -€2,579 | |
| Amounts payable | 17/49 | €548 | €280 | -€269 | -49.0% |
| Amounts payable within one year | 42/48 | €548 | €280 | -€269 | -49.0% |
| Trade debts | 44 | €175 | €81 | -€94 | -53.5% |
| Suppliers | 440/4 | €175 | €81 | -€94 | -53.5% |
| Taxes, remuneration and social security | 45 | €374 | €199 | -€175 | -46.8% |
| Taxes | 450/3 | €374 | €199 | -€175 | -46.8% |
| Turnover | 70 | €11,535 | €10,885 | -€650 | -5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,458 | €15,573 | -€886 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,251 | €8,570 | +€318 | +3.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | -€1,138 | -€947 | +€191 | +16.8% |
| Operating profit (loss) | 9901 | -€9,777 | -€9,980 | -€203 | -2.1% |
| Financial income | 75/76B | €959 | €1,129 | +€169 | +17.6% |
| Recurring financial income | 75 | €959 | €1,129 | +€169 | +17.6% |
| Financial charges | 65/66B | €311 | €298 | -€12 | -4.0% |
| Recurring financial charges | 65 | €311 | €298 | -€12 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,128 | -€9,149 | -€21 | -0.2% |
| Income taxes | 67/77 | €304 | €299 | -€5 | -1.5% |
| Profit (loss) for the period | 9904 | -€9,432 | -€9,448 | -€17 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,432 | -€9,448 | -€17 | -0.2% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.