Fisconté: 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.
Fisconté
Largest movements
- Receivables within one year +€56,080
up €56,080 (+50.9%), from €110,254 to €166,334
of which Trade receivables: +€52,919
- Tangible fixed assets -€29,112
down €29,112 (-12.3%), from €236,122 to €207,010
of which Furniture and vehicles: -€17,385
- Cash -€23,784
down €23,784 (-25.6%), from €92,903 to €69,119
mainly Receivables within one year (-€56,080) and Contributions, distributions and other (-€31,289)
- Other debts +€20,903
up €20,903 (+1,573%), from €1,329 to €22,232
- Reserves -€15,000
down €15,000 (-5.5%), from €270,400 to €255,400
- Debts after one year -€12,500
down €12,500 (-22.2%), from €56,250 to €43,750
- Trade debts +€7,269
up €7,269 (+12.5%), from €58,209 to €65,478
- Staff costs +€69,912
up €69,912 (+59.0%), from €118,588 to €188,500
- Gross operating margin +€49,686
up €49,686 (+23.5%), from €211,400 to €261,086
- Taxes -€5,083
down €5,083 (-27.7%), from €18,382 to €13,298
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 | €458,366 | €459,854 | +€1,489 | +0.3% |
| Fixed assets | 21/28 | €239,872 | €211,210 | -€28,662 | -11.9% |
| Tangible fixed assets | 22/27 | €236,122 | €207,010 | -€29,112 | -12.3% |
| Land and buildings | 22 | €167,599 | €154,983 | -€12,616 | -7.5% |
| Plant, machinery and equipment | 23 | €14,984 | €15,873 | +€889 | +5.9% |
| Furniture and vehicles | 24 | €53,539 | €36,154 | -€17,385 | -32.5% |
| Financial fixed assets | 28 | €3,750 | €4,200 | +€450 | +12.0% |
| Current assets | 29/58 | €218,494 | €248,645 | +€30,151 | +13.8% |
| Amounts receivable within one year | 40/41 | €110,254 | €166,334 | +€56,080 | +50.9% |
| Trade receivables | 40 | €108,945 | €161,863 | +€52,919 | +48.6% |
| Other amounts receivable | 41 | €1,309 | €4,471 | +€3,162 | +241% |
| Cash at bank and in hand | 54/58 | €92,903 | €69,119 | -€23,784 | -25.6% |
| Deferred charges and accrued income | 490/1 | €15,337 | €13,191 | -€2,146 | -14.0% |
| Total equity and liabilities | 10/49 | €458,366 | €459,854 | +€1,489 | +0.3% |
| Equity | 10/15 | €289,000 | €274,000 | -€15,000 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €270,400 | €255,400 | -€15,000 | -5.5% |
| Distributable reserves | 133 | €270,400 | €255,400 | -€15,000 | -5.5% |
| Amounts payable | 17/49 | €169,365 | €185,854 | +€16,489 | +9.7% |
| Amounts payable after more than one year | 17 | €56,250 | €43,750 | -€12,500 | -22.2% |
| Financial debts | 170/4 | €56,250 | €43,750 | -€12,500 | -22.2% |
| Amounts payable within one year | 42/48 | €113,115 | €142,104 | +€28,989 | +25.6% |
| Current portion of amounts payable after more than one year | 42 | €12,500 | €12,500 | = | 0.0% |
| Trade debts | 44 | €58,209 | €65,478 | +€7,269 | +12.5% |
| Suppliers | 440/4 | €58,209 | €65,478 | +€7,269 | +12.5% |
| Taxes, remuneration and social security | 45 | €41,077 | €41,895 | +€818 | +2.0% |
| Taxes | 450/3 | €30,104 | €30,022 | -€82 | -0.3% |
| Remuneration and social security | 454/9 | €10,973 | €11,873 | +€899 | +8.2% |
| Other amounts payable | 47/48 | €1,329 | €22,232 | +€20,903 | +1,573% |
| Remuneration, social security and pensions | 62 | €118,588 | €188,500 | +€69,912 | +59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,288 | €38,072 | -€216 | -0.6% |
| Other operating charges | 640/8 | €3,288 | €4,000 | +€712 | +21.7% |
| Gross operating margin | 9900 | €211,400 | €261,086 | +€49,686 | +23.5% |
| Operating profit (loss) | 9901 | €51,236 | €30,513 | -€20,723 | -40.4% |
| Financial income | 75/76B | €974 | €785 | -€188 | -19.3% |
| Recurring financial income | 75 | €974 | €785 | -€188 | -19.3% |
| Financial charges | 65/66B | €2,074 | €1,711 | -€363 | -17.5% |
| Recurring financial charges | 65 | €2,074 | €1,711 | -€363 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €50,135 | €29,588 | -€20,548 | -41.0% |
| Income taxes | 67/77 | €18,382 | €13,298 | -€5,083 | -27.7% |
| Profit (loss) for the period | 9904 | €31,754 | €16,289 | -€15,465 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,754 | €16,289 | -€15,465 | -48.7% |
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 27 October 2026 via checked.be.