Fiscoplan: 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.
Fiscoplan
Largest movements
- Cash +€56,791
up €56,791 (+21.8%), from €260,816 to €317,607
mainly Net result for the year (+€189,099) and Other debts (+€45,829)
- Receivables within one year +€38,625
up €38,625 (+6.4%), from €599,150 to €637,775
of which Trade receivables: +€34,804
- Deferred charges and accrued income +€25,774
up €25,774 (+55.4%), from €46,495 to €72,269
- Reserves +€84,099
up €84,099 (+38.2%), from €220,052 to €304,151
- Other debts +€45,829
up €45,829 (+12.1%), from €378,548 to €424,377
- Trade debts -€33,108
down €33,108 (-26.2%), from €126,589 to €93,481
- Short-term financial debts +€16,152
up €16,152 (+69.9%), from €23,100 to €39,252
- Tax, wage and social debts +€15,192
up €15,192 (+8.3%), from €183,881 to €199,073
of which Remuneration and social security: +€12,506
- Staff costs +€86,390
up €86,390 (+7.0%), from €1.2m to €1.3m
- Gross operating margin +€56,989
up €56,989 (+3.6%), from €1.6m to €1.6m
- Financial charges +€16,601
up €16,601 (+266.3%), from €6,235 to €22,835
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 | €989,400 | €1,108,914 | +€119,514 | +12.1% |
| Fixed assets | 21/28 | €82,938 | €81,263 | -€1,675 | -2.0% |
| Tangible fixed assets | 22/27 | €80,138 | €78,463 | -€1,675 | -2.1% |
| Plant, machinery and equipment | 23 | €18,192 | €29,794 | +€11,603 | +63.8% |
| Furniture and vehicles | 24 | €48,375 | €38,203 | -€10,172 | -21.0% |
| Other tangible fixed assets | 26 | €13,571 | €10,466 | -€3,105 | -22.9% |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €906,462 | €1,027,651 | +€121,190 | +13.4% |
| Amounts receivable within one year | 40/41 | €599,150 | €637,775 | +€38,625 | +6.4% |
| Trade receivables | 40 | €594,667 | €629,471 | +€34,804 | +5.9% |
| Other amounts receivable | 41 | €4,483 | €8,304 | +€3,821 | +85.2% |
| Cash at bank and in hand | 54/58 | €260,816 | €317,607 | +€56,791 | +21.8% |
| Deferred charges and accrued income | 490/1 | €46,495 | €72,269 | +€25,774 | +55.4% |
| Total equity and liabilities | 10/49 | €989,400 | €1,108,914 | +€119,514 | +12.1% |
| Equity | 10/15 | €238,652 | €322,751 | +€84,099 | +35.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €220,052 | €304,151 | +€84,099 | +38.2% |
| Distributable reserves | 133 | €220,052 | €304,151 | +€84,099 | +38.2% |
| Amounts payable | 17/49 | €750,748 | €786,163 | +€35,416 | +4.7% |
| Amounts payable after more than one year | 17 | €29,971 | €21,425 | -€8,546 | -28.5% |
| Financial debts | 170/4 | €29,971 | €21,425 | -€8,546 | -28.5% |
| Amounts payable within one year | 42/48 | €720,322 | €764,730 | +€44,408 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €8,205 | €8,546 | +€342 | +4.2% |
| Financial debts | 43 | €23,100 | €39,252 | +€16,152 | +69.9% |
| Credit institutions | 430/8 | €23,100 | €39,252 | +€16,152 | +69.9% |
| Trade debts | 44 | €126,589 | €93,481 | -€33,108 | -26.2% |
| Suppliers | 440/4 | €126,589 | €93,481 | -€33,108 | -26.2% |
| Taxes, remuneration and social security | 45 | €183,881 | €199,073 | +€15,192 | +8.3% |
| Taxes | 450/3 | €32,979 | €35,666 | +€2,687 | +8.1% |
| Remuneration and social security | 454/9 | €150,902 | €163,407 | +€12,506 | +8.3% |
| Other amounts payable | 47/48 | €378,548 | €424,377 | +€45,829 | +12.1% |
| Accrued charges and deferred income | 492/3 | €454 | €8 | -€446 | -98.2% |
| Non-recurring operating income | 76A | €450 | - | -€450 | |
| Remuneration, social security and pensions | 62 | €1,228,800 | €1,315,190 | +€86,390 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,721 | €31,149 | +€4,428 | +16.6% |
| Other operating charges | 640/8 | €21,172 | €31,395 | +€10,223 | +48.3% |
| Non-recurring operating charges | 66A | - | €60 | +€60 | |
| Gross operating margin | 9900 | €1,590,513 | €1,647,502 | +€56,989 | +3.6% |
| Operating profit (loss) | 9901 | €313,820 | €269,708 | -€44,111 | -14.1% |
| Financial income | 75/76B | €1,289 | €1,038 | -€251 | -19.5% |
| Recurring financial income | 75 | €1,289 | €1,038 | -€251 | -19.5% |
| Financial charges | 65/66B | €6,235 | €22,835 | +€16,601 | +266.3% |
| Recurring financial charges | 65 | €6,235 | €22,835 | +€16,601 | +266.3% |
| Profit (loss) for the period before taxes | 9903 | €308,874 | €247,911 | -€60,963 | -19.7% |
| Income taxes | 67/77 | €68,143 | €58,813 | -€9,330 | -13.7% |
| Profit (loss) for the period | 9904 | €240,731 | €189,099 | -€51,633 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €240,731 | €189,099 | -€51,633 | -21.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.