Fiscom: 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.
Fiscom
Largest movements
- Receivables within one year -€73,529
down €73,529 (-37.4%), from €196,665 to €123,135
of which Trade receivables: -€62,426
- Cash +€12,837
up €12,837 (+31.0%), from €41,451 to €54,288
mainly Receivables within one year (+€73,529) and Tax, wage and social debts (+€37,156)
- Advances received -€46,561
down €46,561 (-97.3%), from €47,834 to €1,273
- Tax, wage and social debts +€37,156
up €37,156 (+1,556%), from €2,388 to €39,543
of which Taxes: +€29,112
- Trade debts -€35,954
down €35,954 (-58.4%), from €61,567 to €25,614
- Other debts -€21,758
down €21,758 (-10.3%), from €211,153 to €189,394
- Profit (loss) carried forward +€18,776
up €18,776 (+4.9%), from -€383,984 to -€365,209
- Gross operating margin +€119,964
up €119,964 (+330%), from €36,382 to €156,346
- Staff costs +€55,599
up €55,599 (+765%), from €7,265 to €62,864
- Write-downs +€46,118
up €46,118 (+625%), from €7,380 to €53,498
- Taxes +€14,026
new in 2025: €14,026
- Other operating charges +€3,262
up €3,262 (+179%), from €1,822 to €5,084
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 | €242,050 | €179,475 | -€62,575 | -25.9% |
| Fixed assets | 21/28 | €3,935 | €2,052 | -€1,883 | -47.9% |
| Tangible fixed assets | 22/27 | €3,935 | €2,052 | -€1,883 | -47.9% |
| Furniture and vehicles | 24 | €3,935 | €2,052 | -€1,883 | -47.9% |
| Current assets | 29/58 | €238,115 | €177,423 | -€60,692 | -25.5% |
| Amounts receivable within one year | 40/41 | €196,665 | €123,135 | -€73,529 | -37.4% |
| Trade receivables | 40 | €185,561 | €123,135 | -€62,426 | -33.6% |
| Other amounts receivable | 41 | €11,103 | - | -€11,103 | |
| Cash at bank and in hand | 54/58 | €41,451 | €54,288 | +€12,837 | +31.0% |
| Total equity and liabilities | 10/49 | €242,050 | €179,475 | -€62,575 | -25.9% |
| Equity | 10/15 | -€95,125 | -€76,349 | +€18,776 | +19.7% |
| Contributions | 10/11 | €254,933 | €254,933 | = | 0.0% |
| Capital | 10 | €254,933 | €254,933 | = | 0.0% |
| Issued capital | 100 | €254,933 | €254,933 | = | 0.0% |
| Reserves | 13 | €33,926 | €33,926 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €30,827 | €30,827 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€383,984 | -€365,209 | +€18,776 | +4.9% |
| Amounts payable | 17/49 | €337,175 | €255,825 | -€81,351 | -24.1% |
| Amounts payable within one year | 42/48 | €322,942 | €255,825 | -€67,117 | -20.8% |
| Trade debts | 44 | €61,567 | €25,614 | -€35,954 | -58.4% |
| Suppliers | 440/4 | €61,567 | €25,614 | -€35,954 | -58.4% |
| Advances received on contracts in progress | 46 | €47,834 | €1,273 | -€46,561 | -97.3% |
| Taxes, remuneration and social security | 45 | €2,388 | €39,543 | +€37,156 | +1,556% |
| Taxes | 450/3 | €93 | €29,206 | +€29,112 | +31,183% |
| Remuneration and social security | 454/9 | €2,294 | €10,338 | +€8,043 | +351% |
| Other amounts payable | 47/48 | €211,153 | €189,394 | -€21,758 | -10.3% |
| Accrued charges and deferred income | 492/3 | €14,234 | - | -€14,234 | |
| Remuneration, social security and pensions | 62 | €7,265 | €62,864 | +€55,599 | +765% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,715 | €1,883 | +€168 | +9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,380 | €53,498 | +€46,118 | +625% |
| Other operating charges | 640/8 | €1,822 | €5,084 | +€3,262 | +179% |
| Gross operating margin | 9900 | €36,382 | €156,346 | +€119,964 | +330% |
| Operating profit (loss) | 9901 | €18,200 | €33,016 | +€14,816 | +81.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €185 | €215 | +€30 | +16.3% |
| Recurring financial charges | 65 | €185 | €215 | +€30 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €18,016 | €32,802 | +€14,785 | +82.1% |
| Income taxes | 67/77 | - | €14,026 | +€14,026 | |
| Profit (loss) for the period | 9904 | €18,016 | €18,776 | +€759 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,016 | €18,776 | +€759 | +4.2% |
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.