FISCOM G: 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 G
Largest movements
- Receivables within one year -€12,129
down €12,129 (-49.0%), from €24,729 to €12,600
of which Trade receivables: -€8,114
- Cash +€11,222
up €11,222 (+108%), from €10,412 to €21,634
mainly Receivables within one year (+€12,129) and Net result for the year (+€4,026)
- Tangible fixed assets -€1,352
down €1,352 (-50.7%), from €2,668 to €1,316
of which Furniture and vehicles: -€952
- Deferred charges and accrued income -€536
down €536 (-45.7%), from €1,172 to €636
- Profit (loss) carried forward +€4,026
up €4,026 (+9.4%), from -€42,942 to -€38,916
- Other debts -€3,282
down €3,282 (-5.5%), from €59,909 to €56,627
- Trade debts -€2,287
down €2,287 (-45.4%), from €5,038 to €2,751
- Tax, wage and social debts -€1,252
down €1,252 (-47.7%), from €2,626 to €1,374
- Gross operating margin +€717
up €717 (+5.4%), from €13,192 to €13,909
- Depreciation -€544
down €544 (-28.7%), from €1,896 to €1,352
- Taxes +€516
up €516 (+35.7%), from €1,447 to €1,963
- Financial charges -€492
down €492 (-29.1%), from €1,693 to €1,201
- Other operating charges -€338
down €338 (-53.2%), from €635 to €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.
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 | €44,348 | €41,553 | -€2,795 | -6.3% |
| Fixed assets | 21/28 | €8,035 | €6,683 | -€1,352 | -16.8% |
| Tangible fixed assets | 22/27 | €2,668 | €1,316 | -€1,352 | -50.7% |
| Furniture and vehicles | 24 | €2,268 | €1,316 | -€952 | -42.0% |
| Other tangible fixed assets | 26 | €400 | - | -€400 | |
| Financial fixed assets | 28 | €5,367 | €5,367 | = | 0.0% |
| Current assets | 29/58 | €36,313 | €34,870 | -€1,443 | -4.0% |
| Amounts receivable within one year | 40/41 | €24,729 | €12,600 | -€12,129 | -49.0% |
| Trade receivables | 40 | €17,177 | €9,063 | -€8,114 | -47.2% |
| Other amounts receivable | 41 | €7,552 | €3,537 | -€4,015 | -53.2% |
| Cash at bank and in hand | 54/58 | €10,412 | €21,634 | +€11,222 | +108% |
| Deferred charges and accrued income | 490/1 | €1,172 | €636 | -€536 | -45.7% |
| Total equity and liabilities | 10/49 | €44,348 | €41,553 | -€2,795 | -6.3% |
| Equity | 10/15 | -€23,225 | -€19,199 | +€4,026 | +17.3% |
| Contributions | 10/11 | €18,780 | €18,780 | = | 0.0% |
| Reserves | 13 | €937 | €937 | = | 0.0% |
| Non-distributable reserves | 130/1 | €937 | €937 | = | 0.0% |
| Reserves not available under the articles | 1311 | €937 | €937 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,942 | -€38,916 | +€4,026 | +9.4% |
| Amounts payable | 17/49 | €67,573 | €60,752 | -€6,821 | -10.1% |
| Amounts payable within one year | 42/48 | €67,573 | €60,752 | -€6,821 | -10.1% |
| Trade debts | 44 | €5,038 | €2,751 | -€2,287 | -45.4% |
| Suppliers | 440/4 | €5,038 | €2,751 | -€2,287 | -45.4% |
| Taxes, remuneration and social security | 45 | €2,626 | €1,374 | -€1,252 | -47.7% |
| Taxes | 450/3 | €2,626 | €1,374 | -€1,252 | -47.7% |
| Other amounts payable | 47/48 | €59,909 | €56,627 | -€3,282 | -5.5% |
| Remuneration, social security and pensions | 62 | €5,276 | €5,070 | -€206 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,896 | €1,352 | -€544 | -28.7% |
| Other operating charges | 640/8 | €635 | €297 | -€338 | -53.2% |
| Gross operating margin | 9900 | €13,192 | €13,909 | +€717 | +5.4% |
| Operating profit (loss) | 9901 | €5,385 | €7,190 | +€1,805 | +33.5% |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €1,693 | €1,201 | -€492 | -29.1% |
| Recurring financial charges | 65 | €1,693 | €1,201 | -€492 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €3,709 | €5,989 | +€2,280 | +61.5% |
| Income taxes | 67/77 | €1,447 | €1,963 | +€516 | +35.7% |
| Profit (loss) for the period | 9904 | €2,262 | €4,026 | +€1,764 | +78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,262 | €4,026 | +€1,764 | +78.0% |
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 13 October 2026 via checked.be.