FISCOMEGA: 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.
FISCOMEGA
Largest movements
- Cash +€25,110
up €25,110 (+78.5%), from €32,005 to €57,115
mainly Depreciation (+€20,682) and Net result for the year (+€10,563)
- Intangible fixed assets -€10,284
down €10,284 (-21.4%), from €47,963 to €37,679
- Receivables within one year -€7,950
down €7,950 (-18.2%), from €43,739 to €35,789
of which Trade receivables: -€10,412
- Tangible fixed assets -€5,666
down €5,666 (-7.4%), from €76,426 to €70,760
of which Land and buildings: -€5,865
- Reserves +€10,000
up €10,000 (+30.1%), from €33,200 to €43,200
- Current portion of long-term debt -€9,306
down €9,306 (-64.3%), from €14,481 to €5,175
- Short-term financial debts +€5,882
new in 2025: €5,882
- Debts after one year -€5,175
down €5,175 (-6.9%), from €75,110 to €69,935
- Trade debts +€4,088
up €4,088 (+118%), from €3,463 to €7,550
- Staff costs -€10,248
down €10,248 (-11.8%), from €86,936 to €76,687
- Gross operating margin +€7,231
up €7,231 (+6.0%), from €120,328 to €127,559
- Other operating charges +€4,441
up €4,441 (+66.5%), from €6,677 to €11,118
- Taxes +€2,878
up €2,878 (+56.4%), from €5,107 to €7,985
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 | €208,357 | €210,802 | +€2,444 | +1.2% |
| Fixed assets | 21/28 | €124,479 | €108,529 | -€15,950 | -12.8% |
| Intangible fixed assets | 21 | €47,963 | €37,679 | -€10,284 | -21.4% |
| Tangible fixed assets | 22/27 | €76,426 | €70,760 | -€5,666 | -7.4% |
| Land and buildings | 22 | €69,609 | €63,743 | -€5,865 | -8.4% |
| Plant, machinery and equipment | 23 | €223 | €397 | +€174 | +78.2% |
| Furniture and vehicles | 24 | €6,594 | €6,620 | +€25 | +0.4% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €83,878 | €102,273 | +€18,395 | +21.9% |
| Amounts receivable within one year | 40/41 | €43,739 | €35,789 | -€7,950 | -18.2% |
| Trade receivables | 40 | €43,739 | €33,327 | -€10,412 | -23.8% |
| Other amounts receivable | 41 | - | €2,462 | +€2,462 | |
| Current investments | 50/53 | €4,001 | €4,001 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,005 | €57,115 | +€25,110 | +78.5% |
| Deferred charges and accrued income | 490/1 | €4,133 | €5,367 | +€1,235 | +29.9% |
| Total equity and liabilities | 10/49 | €208,357 | €210,802 | +€2,444 | +1.2% |
| Equity | 10/15 | €78,978 | €87,766 | +€8,788 | +11.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €33,200 | €43,200 | +€10,000 | +30.1% |
| Distributable reserves | 133 | €33,200 | €43,200 | +€10,000 | +30.1% |
| Profit (loss) carried forward | 14 | €2,697 | €3,260 | +€563 | +20.9% |
| Investment grants | 15 | €23,081 | €21,306 | -€1,776 | -7.7% |
| Amounts payable | 17/49 | €129,379 | €123,036 | -€6,343 | -4.9% |
| Amounts payable after more than one year | 17 | €75,110 | €69,935 | -€5,175 | -6.9% |
| Financial debts | 170/4 | €75,110 | €69,935 | -€5,175 | -6.9% |
| Amounts payable within one year | 42/48 | €53,928 | €52,629 | -€1,299 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €14,481 | €5,175 | -€9,306 | -64.3% |
| Financial debts | 43 | - | €5,882 | +€5,882 | |
| Other loans | 439 | - | €5,882 | +€5,882 | |
| Trade debts | 44 | €3,463 | €7,550 | +€4,088 | +118% |
| Suppliers | 440/4 | €3,463 | €7,550 | +€4,088 | +118% |
| Taxes, remuneration and social security | 45 | €34,986 | €34,022 | -€964 | -2.8% |
| Taxes | 450/3 | €23,260 | €18,619 | -€4,641 | -20.0% |
| Remuneration and social security | 454/9 | €11,726 | €15,403 | +€3,677 | +31.4% |
| Other amounts payable | 47/48 | €999 | - | -€999 | |
| Accrued charges and deferred income | 492/3 | €341 | €472 | +€131 | +38.3% |
| Non-recurring operating income | 76A | €2,815 | - | -€2,815 | |
| Remuneration, social security and pensions | 62 | €86,936 | €76,687 | -€10,248 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,317 | €20,682 | +€366 | +1.8% |
| Other operating charges | 640/8 | €6,677 | €11,118 | +€4,441 | +66.5% |
| Non-recurring operating charges | 66A | €543 | - | -€543 | |
| Gross operating margin | 9900 | €120,328 | €127,559 | +€7,231 | +6.0% |
| Operating profit (loss) | 9901 | €5,856 | €19,071 | +€13,215 | +226% |
| Financial income | 75/76B | €2,061 | €2,590 | +€529 | +25.6% |
| Recurring financial income | 75 | €2,061 | €2,590 | +€529 | +25.6% |
| Financial charges | 65/66B | €2,879 | €3,113 | +€234 | +8.1% |
| Recurring financial charges | 65 | €2,879 | €3,113 | +€234 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €5,038 | €18,548 | +€13,510 | +268% |
| Income taxes | 67/77 | €5,107 | €7,985 | +€2,878 | +56.4% |
| Profit (loss) for the period | 9904 | -€69 | €10,563 | +€10,632 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69 | €10,563 | +€10,632 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.