Fiscolegis: 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.
Fiscolegis
Largest movements
- Receivables within one year +€37,386
up €37,386 (+10.3%), from €362,200 to €399,587
of which Other amounts receivable: +€54,172
- Cash -€13,086
down €13,086 (-45.0%), from €29,063 to €15,977
mainly Receivables within one year (-€37,386) and Accrued charges and deferred income (-€2,649)
- Profit (loss) carried forward +€15,271
up €15,271 (+25.6%), from €59,762 to €75,033
- Trade debts +€4,804
up €4,804 (+7.3%), from €66,167 to €70,971
- Gross operating margin -€25,851
down €25,851 (-58.7%), from €44,042 to €18,191
- Financial income +€15,503
up €15,503 (+3908.4%), from €397 to €15,899
- Taxes -€6,296
down €6,296 (-35.4%), from €17,769 to €11,473
- Other operating charges -€722
down €722 (-79.3%), from €910 to €188
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 | €403,033 | €421,920 | +€18,887 | +4.7% |
| Fixed assets | 21/28 | €7,984 | €5,863 | -€2,121 | -26.6% |
| Tangible fixed assets | 22/27 | €7,984 | €5,863 | -€2,121 | -26.6% |
| Plant, machinery and equipment | 23 | €1,865 | €1,325 | -€539 | -28.9% |
| Furniture and vehicles | 24 | €6,119 | €4,538 | -€1,581 | -25.8% |
| Current assets | 29/58 | €395,049 | €416,057 | +€21,008 | +5.3% |
| Amounts receivable within one year | 40/41 | €362,200 | €399,587 | +€37,386 | +10.3% |
| Trade receivables | 40 | €30,842 | €14,056 | -€16,786 | -54.4% |
| Other amounts receivable | 41 | €331,359 | €385,530 | +€54,172 | +16.3% |
| Cash at bank and in hand | 54/58 | €29,063 | €15,977 | -€13,086 | -45.0% |
| Deferred charges and accrued income | 490/1 | €3,786 | €493 | -€3,292 | -87.0% |
| Total equity and liabilities | 10/49 | €403,033 | €421,920 | +€18,887 | +4.7% |
| Equity | 10/15 | €298,864 | €316,256 | +€17,393 | +5.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €238,101 | €240,224 | +€2,122 | +0.9% |
| Non-distributable reserves | 130/1 | - | €2,122 | +€2,122 | |
| Other | 1319 | - | €2,122 | +€2,122 | |
| Distributable reserves | 133 | €238,101 | €238,101 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,762 | €75,033 | +€15,271 | +25.6% |
| Amounts payable | 17/49 | €104,169 | €105,663 | +€1,494 | +1.4% |
| Amounts payable within one year | 42/48 | €100,778 | €104,921 | +€4,144 | +4.1% |
| Trade debts | 44 | €66,167 | €70,971 | +€4,804 | +7.3% |
| Suppliers | 440/4 | €66,167 | €70,971 | +€4,804 | +7.3% |
| Taxes, remuneration and social security | 45 | €34,611 | €33,950 | -€660 | -1.9% |
| Remuneration and social security | 454/9 | €34,611 | €33,950 | -€660 | -1.9% |
| Accrued charges and deferred income | 492/3 | €3,391 | €742 | -€2,649 | -78.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,129 | €2,121 | -€9 | -0.4% |
| Other operating charges | 640/8 | €910 | €188 | -€722 | -79.3% |
| Gross operating margin | 9900 | €44,042 | €18,191 | -€25,851 | -58.7% |
| Operating profit (loss) | 9901 | €41,003 | €15,883 | -€25,120 | -61.3% |
| Financial income | 75/76B | €397 | €15,899 | +€15,503 | +3908.4% |
| Recurring financial income | 75 | €397 | €15,899 | +€15,503 | +3908.4% |
| Financial charges | 65/66B | €2,428 | €2,038 | -€390 | -16.0% |
| Recurring financial charges | 65 | €2,428 | €2,038 | -€390 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €38,971 | €29,744 | -€9,228 | -23.7% |
| Income taxes | 67/77 | €17,769 | €11,473 | -€6,296 | -35.4% |
| Profit (loss) for the period | 9904 | €21,202 | €18,271 | -€2,932 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,202 | €18,271 | -€2,932 | -13.8% |
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 6 October 2026 via checked.be.