FISCOMGEST: 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.
FISCOMGEST
Largest movements
- Tangible fixed assets -€18,099
down €18,099 (-3.4%), from €530,958 to €512,859
of which Land and buildings: -€18,448
- Current investments +€15,328
up €15,328 (+36.4%), from €42,077 to €57,405
- Receivables within one year +€13,488
up €13,488 (+11.7%), from €115,147 to €128,636
of which Trade receivables: +€12,361
- Reserves +€38,000
up €38,000 (+45.8%), from €83,000 to €121,000
- Tax, wage and social debts +€25,709
up €25,709 (+89.1%), from €28,857 to €54,566
- Debts after one year -€23,641
down €23,641 (-18.1%), from €130,737 to €107,095
- Profit (loss) carried forward -€18,499
down €18,499 (-5.5%), from €338,233 to €319,734
- Gross operating margin +€34,258
up €34,258 (+46.7%), from €73,328 to €107,587
- Taxes +€12,605
up €12,605 (+106.5%), from €11,833 to €24,438
- Depreciation -€5,407
down €5,407 (-14.6%), from €37,052 to €31,645
- Financial income -€1,140
down €1,140 (-24.1%), from €4,740 to €3,600
- Other operating charges +€1,129
up €1,129 (+27.6%), from €4,087 to €5,216
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.
Cash bridge derived
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 | €702,726 | €713,323 | +€10,596 | +1.5% |
| Fixed assets | 21/28 | €530,958 | €512,859 | -€18,099 | -3.4% |
| Tangible fixed assets | 22/27 | €530,958 | €512,859 | -€18,099 | -3.4% |
| Land and buildings | 22 | €525,697 | €507,249 | -€18,448 | -3.5% |
| Plant, machinery and equipment | 23 | - | €3,167 | +€3,167 | |
| Furniture and vehicles | 24 | €5,262 | €2,443 | -€2,818 | -53.6% |
| Current assets | 29/58 | €171,768 | €200,463 | +€28,695 | +16.7% |
| Amounts receivable within one year | 40/41 | €115,147 | €128,636 | +€13,488 | +11.7% |
| Trade receivables | 40 | €34,329 | €46,690 | +€12,361 | +36.0% |
| Other amounts receivable | 41 | €80,818 | €81,946 | +€1,127 | +1.4% |
| Current investments | 50/53 | €42,077 | €57,405 | +€15,328 | +36.4% |
| Cash at bank and in hand | 54/58 | €10,188 | €10,404 | +€216 | +2.1% |
| Deferred charges and accrued income | 490/1 | €4,355 | €4,019 | -€336 | -7.7% |
| Total equity and liabilities | 10/49 | €702,726 | €713,323 | +€10,596 | +1.5% |
| Equity | 10/15 | €441,684 | €461,185 | +€19,501 | +4.4% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €83,000 | €121,000 | +€38,000 | +45.8% |
| Non-distributable reserves | 130/1 | €83,000 | €121,000 | +€38,000 | +45.8% |
| Other | 1319 | €83,000 | €121,000 | +€38,000 | +45.8% |
| Profit (loss) carried forward | 14 | €338,233 | €319,734 | -€18,499 | -5.5% |
| Amounts payable | 17/49 | €261,042 | €252,138 | -€8,904 | -3.4% |
| Amounts payable after more than one year | 17 | €130,737 | €107,095 | -€23,641 | -18.1% |
| Financial debts | 170/4 | €130,737 | €107,095 | -€23,641 | -18.1% |
| Amounts payable within one year | 42/48 | €102,939 | €117,676 | +€14,737 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €22,704 | €23,641 | +€937 | +4.1% |
| Financial debts | 43 | €293 | €382 | +€89 | +30.2% |
| Credit institutions | 430/8 | €293 | €382 | +€89 | +30.2% |
| Trade debts | 44 | €12,356 | €5,705 | -€6,651 | -53.8% |
| Suppliers | 440/4 | €12,356 | €5,705 | -€6,651 | -53.8% |
| Taxes, remuneration and social security | 45 | €28,857 | €54,566 | +€25,709 | +89.1% |
| Taxes | 450/3 | €28,857 | €54,566 | +€25,709 | +89.1% |
| Other amounts payable | 47/48 | €38,729 | €33,382 | -€5,347 | -13.8% |
| Accrued charges and deferred income | 492/3 | €27,366 | €27,366 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,052 | €31,645 | -€5,407 | -14.6% |
| Other operating charges | 640/8 | €4,087 | €5,216 | +€1,129 | +27.6% |
| Gross operating margin | 9900 | €73,328 | €107,587 | +€34,258 | +46.7% |
| Operating profit (loss) | 9901 | €32,190 | €70,726 | +€38,536 | +119.7% |
| Financial income | 75/76B | €4,740 | €3,600 | -€1,140 | -24.1% |
| Recurring financial income | 75 | €4,740 | €3,600 | -€1,140 | -24.1% |
| Financial charges | 65/66B | €7,245 | €6,387 | -€858 | -11.8% |
| Recurring financial charges | 65 | €7,245 | €6,387 | -€858 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €29,684 | €67,939 | +€38,255 | +128.9% |
| Income taxes | 67/77 | €11,833 | €24,438 | +€12,605 | +106.5% |
| Profit (loss) for the period | 9904 | €17,851 | €43,501 | +€25,650 | +143.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,851 | €43,501 | +€25,650 | +143.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.