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 -€52,266
down €52,266 (-86.1%), from €60,725 to €8,459
of which Trade receivables: -€52,911
- Cash +€48,497
up €48,497 (+21.5%), from €225,288 to €273,785
mainly Receivables within one year (+€52,266)
- Profit (loss) carried forward -€3,769
down €3,769 (-17.2%), from €21,852 to €18,084
- Other operating charges +€4,006
up €4,006 (+793%), from €505 to €4,511
- Staff costs -€2,122
no longer reported in 2025 (was €2,122)
- Write-downs -€1,013
no longer reported in 2025 (was €1,013)
- Gross operating margin -€959
down €959, from €108 to -€851
- Taxes -€306
no longer reported in 2025 (was €306)
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 | €292,012 | €288,244 | -€3,769 | -1.3% |
| Fixed assets | 21/28 | €6,000 | €6,000 | = | 0.0% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €286,012 | €282,244 | -€3,769 | -1.3% |
| Amounts receivable within one year | 40/41 | €60,725 | €8,459 | -€52,266 | -86.1% |
| Trade receivables | 40 | €59,995 | €7,085 | -€52,911 | -88.2% |
| Other amounts receivable | 41 | €729 | €1,374 | +€645 | +88.4% |
| Cash at bank and in hand | 54/58 | €225,288 | €273,785 | +€48,497 | +21.5% |
| Total equity and liabilities | 10/49 | €292,012 | €288,244 | -€3,769 | -1.3% |
| Equity | 10/15 | €291,852 | €288,084 | -€3,769 | -1.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €250,000 | €250,000 | = | 0.0% |
| Distributable reserves | 133 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,852 | €18,084 | -€3,769 | -17.2% |
| Amounts payable | 17/49 | €160 | €160 | = | 0.0% |
| Amounts payable within one year | 42/48 | €160 | €160 | = | 0.0% |
| Other amounts payable | 47/48 | €160 | €160 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,122 | - | -€2,122 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,013 | - | -€1,013 | |
| Other operating charges | 640/8 | €505 | €4,511 | +€4,006 | +793% |
| Gross operating margin | 9900 | €108 | -€851 | -€959 | |
| Operating profit (loss) | 9901 | -€3,531 | -€5,362 | -€1,830 | -51.8% |
| Financial income | 75/76B | €1,507 | €1,703 | +€196 | +13.0% |
| Recurring financial income | 75 | €1,507 | €1,703 | +€196 | +13.0% |
| Financial charges | 65/66B | €142 | €110 | -€32 | -22.7% |
| Recurring financial charges | 65 | €142 | €110 | -€32 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,167 | -€3,769 | -€1,602 | -73.9% |
| Income taxes | 67/77 | €306 | - | -€306 | |
| Profit (loss) for the period | 9904 | -€2,473 | -€3,769 | -€1,296 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,473 | -€3,769 | -€1,296 | -52.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.