FISCOLIE: 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.
FISCOLIE
Largest movements
- Current investments +€135,116
up €135,116 (+1,341%), from €10,072 to €145,188
- Tangible fixed assets -€16,452
down €16,452 (-53.8%), from €30,552 to €14,100
- Receivables within one year +€7,902
up €7,902 (+18.7%), from €42,149 to €50,051
of which Trade receivables: +€8,644
- Cash -€4,408
down €4,408 (-37.4%), from €11,782 to €7,374
mainly Current investments (-€135,116) and Receivables within one year (-€7,902)
- Profit (loss) carried forward +€120,262
up €120,262, from -€29,194 to €91,068
- Trade debts +€2,339
up €2,339 (+804%), from €291 to €2,630
- Purchases and services -€255,278
no longer reported in 2025 (was €255,278)
- Gross operating margin +€167,667
up €167,667, from -€27,332 to €140,335
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.
Derived cash bridge
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 | €94,606 | €216,763 | +€122,157 | +129% |
| Fixed assets | 21/28 | €30,602 | €14,150 | -€16,452 | -53.8% |
| Tangible fixed assets | 22/27 | €30,552 | €14,100 | -€16,452 | -53.8% |
| Furniture and vehicles | 24 | €30,552 | €14,100 | -€16,452 | -53.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €64,004 | €202,613 | +€138,609 | +217% |
| Amounts receivable within one year | 40/41 | €42,149 | €50,051 | +€7,902 | +18.7% |
| Trade receivables | 40 | €16,698 | €25,342 | +€8,644 | +51.8% |
| Other amounts receivable | 41 | €25,451 | €24,709 | -€742 | -2.9% |
| Current investments | 50/53 | €10,072 | €145,188 | +€135,116 | +1,341% |
| Cash at bank and in hand | 54/58 | €11,782 | €7,374 | -€4,408 | -37.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €94,606 | €216,763 | +€122,157 | +129% |
| Equity | 10/15 | €93,806 | €214,068 | +€120,262 | +128% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €93,000 | €93,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,194 | €91,068 | +€120,262 | |
| Amounts payable | 17/49 | €800 | €2,695 | +€1,895 | +237% |
| Amounts payable within one year | 42/48 | €734 | €2,695 | +€1,961 | +267% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €291 | €2,630 | +€2,339 | +804% |
| Suppliers | 440/4 | €291 | €2,630 | +€2,339 | +804% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €443 | €65 | -€378 | -85.3% |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €255,278 | - | -€255,278 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,425 | €16,452 | +€1,027 | +6.7% |
| Other operating charges | 640/8 | €1,456 | €1,430 | -€25 | -1.7% |
| Gross operating margin | 9900 | -€27,332 | €140,335 | +€167,667 | |
| Operating profit (loss) | 9901 | -€44,213 | €122,453 | +€166,665 | |
| Financial income | 75/76B | €129 | €294 | +€165 | +128% |
| Recurring financial income | 75 | €129 | €294 | +€165 | +128% |
| Financial charges | 65/66B | €898 | €1,141 | +€243 | +27.1% |
| Recurring financial charges | 65 | €898 | €1,141 | +€243 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | -€44,982 | €121,605 | +€166,587 | |
| Income taxes | 67/77 | €137 | €1,343 | +€1,206 | +882% |
| Profit (loss) for the period | 9904 | -€45,118 | €120,262 | +€165,381 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,118 | €120,262 | +€165,381 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.