FISCONSULT-ACCOUNT: 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.
FISCONSULT-ACCOUNT
Largest movements
- Receivables within one year -€29,502
down €29,502 (-41.3%), from €71,468 to €41,967
of which Other amounts receivable: -€26,017
- Current investments -€27,065
down €27,065 (-1.9%), from €1.4m to €1.4m
- Profit (loss) carried forward -€123,686
down €123,686 (-37.0%), from -€334,331 to -€458,017
- Other debts +€50,413
up €50,413 (+43.8%), from €115,194 to €165,607
- Gross operating margin -€437,894
down €437,894, from €420,215 to -€17,680
- Financial income -€28,459
no longer reported in 2025 (was €28,459)
- Staff costs -€14,360
down €14,360 (-16.6%), from €86,300 to €71,940
- Financial charges +€11,761
up €11,761 (+71.3%), from €16,495 to €28,256
of which Non-recurring financial charges: +€12,337
- Depreciation -€11,154
no longer reported in 2025 (was €11,154)
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 | €1,528,534 | €1,466,728 | -€61,806 | -4.0% |
| Fixed assets | 21/28 | €33,695 | €33,695 | = | 0.0% |
| Tangible fixed assets | 22/27 | €33,695 | €33,695 | = | 0.0% |
| Land and buildings | 22 | €33,695 | €33,695 | = | 0.0% |
| Current assets | 29/58 | €1,494,839 | €1,433,033 | -€61,806 | -4.1% |
| Amounts receivable within one year | 40/41 | €71,468 | €41,967 | -€29,502 | -41.3% |
| Trade receivables | 40 | €3,630 | €145 | -€3,485 | -96.0% |
| Other amounts receivable | 41 | €67,838 | €41,821 | -€26,017 | -38.4% |
| Current investments | 50/53 | €1,418,132 | €1,391,067 | -€27,065 | -1.9% |
| Cash at bank and in hand | 54/58 | €5,239 | - | -€5,239 | |
| Total equity and liabilities | 10/49 | €1,528,534 | €1,466,728 | -€61,806 | -4.0% |
| Equity | 10/15 | €1,401,364 | €1,277,677 | -€123,686 | -8.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Contributions outside capital | 11 | €61,500 | €61,500 | = | 0.0% |
| Share premium | 1100/10 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,674,194 | €1,674,194 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €1,667,997 | €1,667,997 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€334,331 | -€458,017 | -€123,686 | -37.0% |
| Amounts payable | 17/49 | €127,171 | €189,051 | +€61,880 | +48.7% |
| Amounts payable within one year | 42/48 | €126,675 | €189,051 | +€62,376 | +49.2% |
| Financial debts | 43 | - | €5,343 | +€5,343 | |
| Credit institutions | 430/8 | - | €5,343 | +€5,343 | |
| Trade debts | 44 | €1,187 | €751 | -€435 | -36.7% |
| Suppliers | 440/4 | €1,187 | €751 | -€435 | -36.7% |
| Taxes, remuneration and social security | 45 | €10,294 | €17,350 | +€7,056 | +68.5% |
| Remuneration and social security | 454/9 | €10,294 | €17,350 | +€7,056 | +68.5% |
| Other amounts payable | 47/48 | €115,194 | €165,607 | +€50,413 | +43.8% |
| Accrued charges and deferred income | 492/3 | €496 | - | -€496 | |
| Remuneration, social security and pensions | 62 | €86,300 | €71,940 | -€14,360 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,154 | - | -€11,154 | |
| Other operating charges | 640/8 | €10,204 | €5,005 | -€5,199 | -51.0% |
| Gross operating margin | 9900 | €420,215 | -€17,680 | -€437,894 | |
| Operating profit (loss) | 9901 | €312,555 | -€94,625 | -€407,180 | |
| Financial income | 75/76B | €28,459 | - | -€28,459 | |
| Recurring financial income | 75 | €28,459 | - | -€28,459 | |
| Financial charges | 65/66B | €16,495 | €28,256 | +€11,761 | +71.3% |
| Recurring financial charges | 65 | €1,767 | €1,191 | -€576 | -32.6% |
| Non-recurring financial charges | 66B | €14,728 | €27,065 | +€12,337 | +83.8% |
| Profit (loss) for the period before taxes | 9903 | €324,520 | -€122,881 | -€447,400 | |
| Income taxes | 67/77 | €4,850 | €806 | -€4,045 | -83.4% |
| Profit (loss) for the period | 9904 | €319,669 | -€123,686 | -€443,356 | |
| Profit (loss) for the period to be appropriated | 9905 | €319,669 | -€123,686 | -€443,356 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.