FISCONTACT: 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.
FISCONTACT
Largest movements
- Intangible fixed assets -€74,286
down €74,286 (-32.1%), from €231,311 to €157,025
- Cash +€63,045
up €63,045 (+32.4%), from €194,858 to €257,903
mainly Depreciation (+€89,122) and Tax, wage and social debts (+€39,593)
- Receivables within one year -€16,763
down €16,763 (-8.0%), from €209,837 to €193,073
of which Trade receivables: -€26,679
- Deferred charges and accrued income -€6,902
down €6,902 (-36.5%), from €18,908 to €12,006
- Other debts -€63,021
down €63,021 (-100.0%), from €63,041 to €20
- Tax, wage and social debts +€39,593
up €39,593 (+54.2%), from €73,113 to €112,707
of which Remuneration and social security: +€32,087
- Trade debts +€32,855
up €32,855 (+288.0%), from €11,410 to €44,265
- Current portion of long-term debt -€28,469
down €28,469 (-50.4%), from €56,433 to €27,963
- Debts after one year -€26,302
down €26,302 (-21.3%), from €123,474 to €97,172
- Staff costs +€56,036
up €56,036 (+12.4%), from €452,214 to €508,250
- Depreciation +€21,049
up €21,049 (+30.9%), from €68,073 to €89,122
- Gross operating margin +€20,030
up €20,030 (+3.3%), from €605,386 to €625,416
- Write-downs -€8,433
no longer reported in 2025 (was €8,433)
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
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 | €673,140 | €636,467 | -€36,673 | -5.4% |
| Fixed assets | 21/28 | €249,537 | €173,485 | -€76,052 | -30.5% |
| Intangible fixed assets | 21 | €231,311 | €157,025 | -€74,286 | -32.1% |
| Tangible fixed assets | 22/27 | €18,226 | €16,459 | -€1,767 | -9.7% |
| Land and buildings | 22 | €1,663 | €4,192 | +€2,529 | +152.1% |
| Plant, machinery and equipment | 23 | €376 | - | -€376 | |
| Furniture and vehicles | 24 | €16,187 | €12,268 | -€3,919 | -24.2% |
| Current assets | 29/58 | €423,603 | €462,982 | +€39,379 | +9.3% |
| Amounts receivable within one year | 40/41 | €209,837 | €193,073 | -€16,763 | -8.0% |
| Trade receivables | 40 | €192,371 | €165,692 | -€26,679 | -13.9% |
| Other amounts receivable | 41 | €17,466 | €27,381 | +€9,915 | +56.8% |
| Cash at bank and in hand | 54/58 | €194,858 | €257,903 | +€63,045 | +32.4% |
| Deferred charges and accrued income | 490/1 | €18,908 | €12,006 | -€6,902 | -36.5% |
| Total equity and liabilities | 10/49 | €673,140 | €636,467 | -€36,673 | -5.4% |
| Equity | 10/15 | €345,668 | €354,339 | +€8,671 | +2.5% |
| Reserves | 13 | €286,098 | €286,098 | = | 0.0% |
| Distributable reserves | 133 | €286,098 | €286,098 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,571 | €68,242 | +€8,671 | +14.6% |
| Amounts payable | 17/49 | €327,471 | €282,127 | -€45,344 | -13.8% |
| Amounts payable after more than one year | 17 | €123,474 | €97,172 | -€26,302 | -21.3% |
| Financial debts | 170/4 | €123,474 | €97,172 | -€26,302 | -21.3% |
| Amounts payable within one year | 42/48 | €203,997 | €184,955 | -€19,042 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €56,433 | €27,963 | -€28,469 | -50.4% |
| Trade debts | 44 | €11,410 | €44,265 | +€32,855 | +288.0% |
| Suppliers | 440/4 | €11,410 | €44,265 | +€32,855 | +288.0% |
| Taxes, remuneration and social security | 45 | €73,113 | €112,707 | +€39,593 | +54.2% |
| Taxes | 450/3 | €28,771 | €36,277 | +€7,506 | +26.1% |
| Remuneration and social security | 454/9 | €44,342 | €76,429 | +€32,087 | +72.4% |
| Other amounts payable | 47/48 | €63,041 | €20 | -€63,021 | -100.0% |
| Remuneration, social security and pensions | 62 | €452,214 | €508,250 | +€56,036 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,073 | €89,122 | +€21,049 | +30.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,433 | - | -€8,433 | |
| Other operating charges | 640/8 | €11,666 | €5,423 | -€6,243 | -53.5% |
| Gross operating margin | 9900 | €605,386 | €625,416 | +€20,030 | +3.3% |
| Operating profit (loss) | 9901 | €65,001 | €22,622 | -€42,379 | -65.2% |
| Financial income | 75/76B | €251 | €73 | -€178 | -71.1% |
| Recurring financial income | 75 | €251 | €73 | -€178 | -71.1% |
| Financial charges | 65/66B | €4,546 | €7,300 | +€2,754 | +60.6% |
| Recurring financial charges | 65 | €4,546 | €7,300 | +€2,754 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €60,706 | €15,395 | -€45,311 | -74.6% |
| Income taxes | 67/77 | €9,614 | €6,724 | -€2,891 | -30.1% |
| Profit (loss) for the period | 9904 | €51,091 | €8,671 | -€42,420 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,091 | €8,671 | -€42,420 | -83.0% |
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 10 October 2026 via checked.be.