FISCONOOM: 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.
FISCONOOM
Largest movements
- Receivables within one year -€1,994
down €1,994 (-5.6%), from €35,882 to €33,888
of which Trade receivables: -€1,816
- Debts after one year -€6,142
down €6,142 (-24.8%), from €24,718 to €18,576
- Other debts +€3,337
up €3,337 (+241.8%), from €1,380 to €4,717
- Profit (loss) carried forward +€1,627
up €1,627 (+2.0%), from -€82,726 to -€81,099
- Trade debts -€728
down €728 (-9.1%), from €8,035 to €7,307
- Accrued charges and deferred income -€574
down €574 (-85.8%), from €669 to €95
- Gross operating margin -€926
down €926 (-20.2%), from €4,573 to €3,647
- Financial charges +€664
up €664 (+49.0%), from €1,356 to €2,020
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,943 | €33,949 | -€1,994 | -5.5% |
| Current assets | 29/58 | €35,943 | €33,949 | -€1,994 | -5.5% |
| Amounts receivable within one year | 40/41 | €35,882 | €33,888 | -€1,994 | -5.6% |
| Trade receivables | 40 | €33,375 | €31,559 | -€1,816 | -5.4% |
| Other amounts receivable | 41 | €2,507 | €2,329 | -€178 | -7.1% |
| Cash at bank and in hand | 54/58 | €61 | €61 | = | 0.0% |
| Total equity and liabilities | 10/49 | €35,943 | €33,949 | -€1,994 | -5.5% |
| Equity | 10/15 | -€5,506 | -€3,879 | +€1,627 | +29.5% |
| Contributions | 10/11 | €59,000 | €59,000 | = | 0.0% |
| Capital | 10 | €59,000 | €59,000 | = | 0.0% |
| Issued capital | 100 | €59,000 | €59,000 | = | 0.0% |
| Revaluation surpluses | 12 | €16,601 | €16,601 | = | 0.0% |
| Reserves | 13 | €1,619 | €1,619 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,619 | €1,619 | = | 0.0% |
| Legal reserve | 130 | €1,619 | €1,619 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,726 | -€81,099 | +€1,627 | +2.0% |
| Amounts payable | 17/49 | €41,449 | €37,828 | -€3,621 | -8.7% |
| Amounts payable after more than one year | 17 | €24,718 | €18,576 | -€6,142 | -24.8% |
| Financial debts | 170/4 | €24,718 | €18,576 | -€6,142 | -24.8% |
| Amounts payable within one year | 42/48 | €16,062 | €19,157 | +€3,095 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €5,865 | €6,152 | +€287 | +4.9% |
| Trade debts | 44 | €8,035 | €7,307 | -€728 | -9.1% |
| Suppliers | 440/4 | €8,035 | €7,307 | -€728 | -9.1% |
| Taxes, remuneration and social security | 45 | €782 | €981 | +€199 | +25.4% |
| Taxes | 450/3 | €782 | €981 | +€199 | +25.4% |
| Other amounts payable | 47/48 | €1,380 | €4,717 | +€3,337 | +241.8% |
| Accrued charges and deferred income | 492/3 | €669 | €95 | -€574 | -85.8% |
| Gross operating margin | 9900 | €4,573 | €3,647 | -€926 | -20.2% |
| Operating profit (loss) | 9901 | €4,573 | €3,647 | -€926 | -20.2% |
| Financial charges | 65/66B | €1,356 | €2,020 | +€664 | +49.0% |
| Recurring financial charges | 65 | €1,356 | €2,020 | +€664 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | €3,217 | €1,627 | -€1,590 | -49.4% |
| Profit (loss) for the period | 9904 | €3,217 | €1,627 | -€1,590 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,217 | €1,627 | -€1,590 | -49.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.