FISCOMAS: 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.
FISCOMAS
Largest movements
- Receivables within one year -€8,328
no longer reported in 2024 (was €8,328)
- Cash +€4,274
up €4,274 (+762%), from €561 to €4,835
mainly Contributions, distributions and other (+€262,346) and Depreciation (+€12,735)
- Accrued charges and deferred income -€256,217
no longer reported in 2024 (was €256,217)
- Profit (loss) carried forward +€246,428
up €246,428, from -€14,186 to €232,242
- Other debts +€5,735
up €5,735 (+8.4%), from €68,183 to €73,918
- Turnover -€2,489
down €2,489 (-25.1%), from €9,929 to €7,440
- Gross operating margin -€1,754
new in 2024: -€1,754
- Purchases and services -€1,002
down €1,002 (-9.8%), from €10,196 to €9,194
- Other operating charges +€268
up €268 (+24.0%), from €1,117 to €1,384
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €318,270 | €314,216 | -€4,054 | -1.3% |
| Fixed assets | 21/28 | €309,381 | €309,381 | = | 0.0% |
| Tangible fixed assets | 22/27 | €309,381 | €309,381 | = | 0.0% |
| Land and buildings | 22 | €309,381 | €309,381 | = | 0.0% |
| Current assets | 29/58 | €8,889 | €4,835 | -€4,054 | -45.6% |
| Amounts receivable within one year | 40/41 | €8,328 | - | -€8,328 | |
| Other amounts receivable | 41 | €8,328 | - | -€8,328 | |
| Cash at bank and in hand | 54/58 | €561 | €4,835 | +€4,274 | +762% |
| Total equity and liabilities | 10/49 | €318,270 | €314,216 | -€4,054 | -1.3% |
| Equity | 10/15 | -€6,130 | €240,298 | +€246,428 | |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,186 | €232,242 | +€246,428 | |
| Amounts payable | 17/49 | €324,400 | €73,918 | -€250,482 | -77.2% |
| Amounts payable within one year | 42/48 | €68,183 | €73,918 | +€5,735 | +8.4% |
| Other amounts payable | 47/48 | €68,183 | €73,918 | +€5,735 | +8.4% |
| Accrued charges and deferred income | 492/3 | €256,217 | - | -€256,217 | |
| Turnover | 70 | €9,929 | €7,440 | -€2,489 | -25.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,196 | €9,194 | -€1,002 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,735 | €12,735 | = | 0.0% |
| Other operating charges | 640/8 | €1,117 | €1,384 | +€268 | +24.0% |
| Non-recurring operating charges | 66A | €267 | - | -€267 | |
| Gross operating margin | 9900 | - | -€1,754 | -€1,754 | |
| Operating profit (loss) | 9901 | -€14,119 | -€15,874 | -€1,755 | -12.4% |
| Financial charges | 65/66B | €68 | €45 | -€23 | -33.3% |
| Recurring financial charges | 65 | €68 | €45 | -€23 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,186 | -€15,919 | -€1,733 | -12.2% |
| Profit (loss) for the period | 9904 | -€14,186 | -€15,919 | -€1,733 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,186 | -€15,919 | -€1,733 | -12.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.