FISCONA: 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.
FISCONA
Largest movements
- Tangible fixed assets +€16,876
up €16,876 (+73.9%), from €22,841 to €39,717
of which Furniture and vehicles: +€14,404
- Receivables within one year -€8,244
down €8,244 (-16.4%), from €50,254 to €42,010
of which Other amounts receivable: -€10,165
- Deferred charges and accrued income +€2,934
up €2,934 (+87.2%), from €3,366 to €6,300
- Intangible fixed assets -€1,875
down €1,875 (-50.0%), from €3,750 to €1,875
- Current investments +€1,304
up €1,304 (+97.3%), from €1,340 to €2,644
- Short-term financial debts +€10,481
new in 2025: €10,481
- Other debts +€5,852
new in 2025: €5,852
- Current portion of long-term debt -€4,280
down €4,280 (-44.5%), from €9,626 to €5,346
- Trade debts +€3,561
up €3,561 (+118.9%), from €2,996 to €6,556
- Tax, wage and social debts -€3,551
down €3,551 (-20.3%), from €17,520 to €13,968
of which Remuneration and social security: -€3,743
- Gross operating margin +€4,887
up €4,887 (+15.0%), from €32,562 to €37,449
- Depreciation +€4,491
up €4,491 (+44.3%), from €10,140 to €14,631
- Staff costs -€1,411
down €1,411 (-7.0%), from €20,031 to €18,621
- Taxes +€520
up €520 (+21.3%), from €2,446 to €2,966
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,551 | €92,546 | +€10,995 | +13.5% |
| Fixed assets | 21/28 | €26,591 | €41,592 | +€15,001 | +56.4% |
| Intangible fixed assets | 21 | €3,750 | €1,875 | -€1,875 | -50.0% |
| Tangible fixed assets | 22/27 | €22,841 | €39,717 | +€16,876 | +73.9% |
| Land and buildings | 22 | €4,690 | €2,922 | -€1,768 | -37.7% |
| Plant, machinery and equipment | 23 | €4,854 | €9,094 | +€4,240 | +87.4% |
| Furniture and vehicles | 24 | €13,298 | €27,701 | +€14,404 | +108.3% |
| Current assets | 29/58 | €54,960 | €50,954 | -€4,006 | -7.3% |
| Amounts receivable within one year | 40/41 | €50,254 | €42,010 | -€8,244 | -16.4% |
| Trade receivables | 40 | €35,278 | €37,198 | +€1,920 | +5.4% |
| Other amounts receivable | 41 | €14,976 | €4,812 | -€10,165 | -67.9% |
| Current investments | 50/53 | €1,340 | €2,644 | +€1,304 | +97.3% |
| Deferred charges and accrued income | 490/1 | €3,366 | €6,300 | +€2,934 | +87.2% |
| Total equity and liabilities | 10/49 | €81,551 | €92,546 | +€10,995 | +13.5% |
| Equity | 10/15 | €50,115 | €48,663 | -€1,451 | -2.9% |
| Contributions | 10/11 | €8,697 | €8,697 | = | 0.0% |
| Reserves | 13 | €37,174 | €37,174 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,890 | €8,890 | = | 0.0% |
| Distributable reserves | 133 | €26,425 | €26,425 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,243 | €2,792 | -€1,451 | -34.2% |
| Amounts payable | 17/49 | €31,437 | €43,883 | +€12,446 | +39.6% |
| Amounts payable after more than one year | 17 | €1,296 | €1,679 | +€383 | +29.6% |
| Financial debts | 170/4 | €1,296 | €1,679 | +€383 | +29.6% |
| Amounts payable within one year | 42/48 | €30,141 | €42,204 | +€12,063 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €9,626 | €5,346 | -€4,280 | -44.5% |
| Financial debts | 43 | - | €10,481 | +€10,481 | |
| Credit institutions | 430/8 | - | €10,481 | +€10,481 | |
| Trade debts | 44 | €2,996 | €6,556 | +€3,561 | +118.9% |
| Suppliers | 440/4 | €2,996 | €6,556 | +€3,561 | +118.9% |
| Taxes, remuneration and social security | 45 | €17,520 | €13,968 | -€3,551 | -20.3% |
| Taxes | 450/3 | €11,452 | €11,644 | +€192 | +1.7% |
| Remuneration and social security | 454/9 | €6,067 | €2,324 | -€3,743 | -61.7% |
| Other amounts payable | 47/48 | - | €5,852 | +€5,852 | |
| Non-recurring operating income | 76A | €6,169 | €2,283 | -€3,886 | -63.0% |
| Remuneration, social security and pensions | 62 | €20,031 | €18,621 | -€1,411 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,140 | €14,631 | +€4,491 | +44.3% |
| Other operating charges | 640/8 | €681 | €797 | +€116 | +17.1% |
| Non-recurring operating charges | 66A | €75 | €300 | +€225 | +299.4% |
| Gross operating margin | 9900 | €32,562 | €37,449 | +€4,887 | +15.0% |
| Operating profit (loss) | 9901 | €1,635 | €3,101 | +€1,465 | +89.6% |
| Financial income | 75/76B | €122 | €15 | -€107 | -87.9% |
| Recurring financial income | 75 | €122 | €15 | -€107 | -87.9% |
| Financial charges | 65/66B | €1,373 | €1,601 | +€227 | +16.5% |
| Recurring financial charges | 65 | €1,373 | €1,601 | +€227 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €384 | €1,515 | +€1,131 | +294.6% |
| Income taxes | 67/77 | €2,446 | €2,966 | +€520 | +21.3% |
| Profit (loss) for the period | 9904 | -€2,062 | -€1,451 | +€611 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,062 | -€1,451 | +€611 | +29.6% |
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 1 October 2026 via checked.be.