FISCOLOOF: what changed
FISCOLOOF
Largest movements
- Cash -€15,819
down €15,819 (-91.9%), from €17,218 to €1,398
mainly Other debts (-€25,928) and Contributions, distributions and other (-€14,000)
- Receivables after one year -€7,000
no longer reported in 2025 (was €7,000)
- Tangible fixed assets +€1,960
up €1,960 (+16.8%), from €11,638 to €13,598
of which Other tangible fixed assets: +€2,016
- Receivables within one year -€733
down €733 (-6.7%), from €10,988 to €10,255
of which Trade receivables: -€978
- Other debts -€25,928
down €25,928 (-76.4%), from €33,931 to €8,003
- Profit (loss) carried forward +€10,684
new in 2025: €10,684
- Tax, wage and social debts -€3,717
down €3,717 (-43.5%), from €8,540 to €4,822
- Trade debts -€2,784
down €2,784 (-65.5%), from €4,252 to €1,467
- Gross operating margin +€11,694
up €11,694 (+45.6%), from €25,627 to €37,321
- Taxes +€2,174
up €2,174 (+44.9%), from €4,847 to €7,021
- Depreciation +€838
up €838 (+37.7%), from €2,221 to €3,059
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,222 | €25,476 | -€21,746 | -46.1% |
| Fixed assets | 21/28 | €11,863 | €13,823 | +€1,960 | +16.5% |
| Tangible fixed assets | 22/27 | €11,638 | €13,598 | +€1,960 | +16.8% |
| Furniture and vehicles | 24 | €4,280 | €4,224 | -€56 | -1.3% |
| Other tangible fixed assets | 26 | €7,359 | €9,374 | +€2,016 | +27.4% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €35,359 | €11,653 | -€23,706 | -67.0% |
| Amounts receivable after more than one year | 29 | €7,000 | - | -€7,000 | |
| Other amounts receivable | 291 | €7,000 | - | -€7,000 | |
| Amounts receivable within one year | 40/41 | €10,988 | €10,255 | -€733 | -6.7% |
| Trade receivables | 40 | €10,752 | €9,774 | -€978 | -9.1% |
| Other amounts receivable | 41 | €235 | €481 | +€245 | +104% |
| Cash at bank and in hand | 54/58 | €17,218 | €1,398 | -€15,819 | -91.9% |
| Deferred charges and accrued income | 490/1 | €154 | - | -€154 | |
| Total equity and liabilities | 10/49 | €47,222 | €25,476 | -€21,746 | -46.1% |
| Equity | 10/15 | €500 | €11,184 | +€10,684 | +2,137% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €10,684 | +€10,684 | |
| Amounts payable | 17/49 | €46,722 | €14,292 | -€32,430 | -69.4% |
| Amounts payable within one year | 42/48 | €46,722 | €14,292 | -€32,430 | -69.4% |
| Trade debts | 44 | €4,252 | €1,467 | -€2,784 | -65.5% |
| Suppliers | 440/4 | €4,252 | €1,467 | -€2,784 | -65.5% |
| Taxes, remuneration and social security | 45 | €8,540 | €4,822 | -€3,717 | -43.5% |
| Taxes | 450/3 | €8,540 | €4,822 | -€3,717 | -43.5% |
| Other amounts payable | 47/48 | €33,931 | €8,003 | -€25,928 | -76.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,221 | €3,059 | +€838 | +37.7% |
| Other operating charges | 640/8 | €752 | €929 | +€177 | +23.5% |
| Gross operating margin | 9900 | €25,627 | €37,321 | +€11,694 | +45.6% |
| Operating profit (loss) | 9901 | €22,655 | €33,334 | +€10,680 | +47.1% |
| Financial income | 75/76B | €304 | €165 | -€138 | -45.5% |
| Recurring financial income | 75 | €304 | €165 | -€138 | -45.5% |
| Financial charges | 65/66B | €2,056 | €1,795 | -€260 | -12.7% |
| Recurring financial charges | 65 | €2,056 | €1,795 | -€260 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €20,903 | €31,704 | +€10,802 | +51.7% |
| Income taxes | 67/77 | €4,847 | €7,021 | +€2,174 | +44.9% |
| Profit (loss) for the period | 9904 | €16,056 | €24,684 | +€8,628 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,056 | €24,684 | +€8,628 | +53.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.