FISCOM AUDIT: 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.
FISCOM AUDIT
Largest movements
- Receivables within one year +€60,461
up €60,461 (+241.0%), from €25,089 to €85,550
of which Other amounts receivable: +€40,000
- Cash -€17,795
down €17,795 (-7.5%), from €238,611 to €220,816
mainly Receivables within one year (-€60,461) and Contributions, distributions and other (-€30,000)
- Other debts +€26,351
up €26,351 (+313.7%), from €8,399 to €34,750
- Reserves +€11,100
up €11,100 (+4.7%), from €234,900 to €246,000
- Tax, wage and social debts +€4,559
up €4,559 (+260.7%), from €1,748 to €6,307
- Gross operating margin -€9,716
down €9,716 (-14.1%), from €69,053 to €59,337
- Taxes -€2,555
down €2,555 (-11.3%), from €22,513 to €19,958
- Financial income +€1,923
up €1,923 (+140.0%), from €1,373 to €3,297
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 | €265,810 | €309,227 | +€43,417 | +16.3% |
| Fixed assets | 21/28 | €1,298 | €1,000 | -€298 | -22.9% |
| Tangible fixed assets | 22/27 | €298 | - | -€298 | |
| Furniture and vehicles | 24 | €298 | - | -€298 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €264,513 | €308,227 | +€43,714 | +16.5% |
| Amounts receivable within one year | 40/41 | €25,089 | €85,550 | +€60,461 | +241.0% |
| Trade receivables | 40 | €25,089 | €45,550 | +€20,461 | +81.6% |
| Other amounts receivable | 41 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €238,611 | €220,816 | -€17,795 | -7.5% |
| Deferred charges and accrued income | 490/1 | €812 | €1,861 | +€1,048 | +129.1% |
| Total equity and liabilities | 10/49 | €265,810 | €309,227 | +€43,417 | +16.3% |
| Equity | 10/15 | €255,663 | €267,523 | +€11,860 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €234,900 | €246,000 | +€11,100 | +4.7% |
| Distributable reserves | 133 | €234,900 | €246,000 | +€11,100 | +4.7% |
| Profit (loss) carried forward | 14 | €2,163 | €2,923 | +€760 | +35.2% |
| Amounts payable | 17/49 | €10,148 | €41,704 | +€31,556 | +311.0% |
| Amounts payable within one year | 42/48 | €10,148 | €41,704 | +€31,556 | +311.0% |
| Trade debts | 44 | - | €647 | +€647 | |
| Suppliers | 440/4 | - | €647 | +€647 | |
| Taxes, remuneration and social security | 45 | €1,748 | €6,307 | +€4,559 | +260.7% |
| Taxes | 450/3 | €1,748 | €6,307 | +€4,559 | +260.7% |
| Other amounts payable | 47/48 | €8,399 | €34,750 | +€26,351 | +313.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €298 | €298 | +€0 | 0.0% |
| Other operating charges | 640/8 | €468 | €482 | +€14 | +2.9% |
| Gross operating margin | 9900 | €69,053 | €59,337 | -€9,716 | -14.1% |
| Operating profit (loss) | 9901 | €68,287 | €58,557 | -€9,729 | -14.2% |
| Financial income | 75/76B | €1,373 | €3,297 | +€1,923 | +140.0% |
| Recurring financial income | 75 | €1,373 | €3,297 | +€1,923 | +140.0% |
| Financial charges | 65/66B | €40 | €36 | -€4 | -10.0% |
| Recurring financial charges | 65 | €40 | €36 | -€4 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €69,620 | €61,818 | -€7,802 | -11.2% |
| Income taxes | 67/77 | €22,513 | €19,958 | -€2,555 | -11.3% |
| Profit (loss) for the period | 9904 | €47,108 | €41,860 | -€5,248 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,108 | €41,860 | -€5,248 | -11.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.