FISCOPLUS: 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.
FISCOPLUS
Largest movements
- Current investments -€6,775
down €6,775 (-4.6%), from €146,775 to €140,000
- Receivables within one year -€5,489
down €5,489 (-38.8%), from €14,136 to €8,647
of which Other amounts receivable: -€6,576
- Cash +€3,823
up €3,823 (+18.4%), from €20,755 to €24,578
mainly Net result for the year (+€7,082) and Current investments (+€6,775)
- Reserves -€12,818
down €12,818 (-8.1%), from €158,598 to €145,779
of which Distributable reserves: -€12,818
- Tax, wage and social debts +€2,458
up €2,458 (+112.9%), from €2,178 to €4,637
- Gross operating margin -€6,247
down €6,247 (-26.1%), from €23,899 to €17,652
- Taxes -€4,314
down €4,314 (-38.4%), from €11,233 to €6,919
- Financial income -€1,240
down €1,240 (-30.0%), from €4,130 to €2,890
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 | €183,410 | €174,614 | -€8,796 | -4.8% |
| Fixed assets | 21/28 | €478 | €45 | -€433 | -90.5% |
| Tangible fixed assets | 22/27 | €478 | €45 | -€433 | -90.5% |
| Furniture and vehicles | 24 | €478 | €45 | -€433 | -90.5% |
| Current assets | 29/58 | €182,931 | €174,569 | -€8,363 | -4.6% |
| Amounts receivable within one year | 40/41 | €14,136 | €8,647 | -€5,489 | -38.8% |
| Trade receivables | 40 | €4,249 | €5,336 | +€1,087 | +25.6% |
| Other amounts receivable | 41 | €9,887 | €3,311 | -€6,576 | -66.5% |
| Current investments | 50/53 | €146,775 | €140,000 | -€6,775 | -4.6% |
| Cash at bank and in hand | 54/58 | €20,755 | €24,578 | +€3,823 | +18.4% |
| Deferred charges and accrued income | 490/1 | €1,265 | €1,344 | +€78 | +6.2% |
| Total equity and liabilities | 10/49 | €183,410 | €174,614 | -€8,796 | -4.8% |
| Equity | 10/15 | €181,231 | €168,413 | -€12,818 | -7.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €158,598 | €145,779 | -€12,818 | -8.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €156,739 | €143,920 | -€12,818 | -8.2% |
| Profit (loss) carried forward | 14 | €4,042 | €4,042 | = | 0.0% |
| Amounts payable | 17/49 | €2,178 | €6,201 | +€4,023 | +184.7% |
| Amounts payable within one year | 42/48 | €2,178 | €6,201 | +€4,023 | +184.7% |
| Trade debts | 44 | - | €1,564 | +€1,564 | |
| Suppliers | 440/4 | - | €1,564 | +€1,564 | |
| Taxes, remuneration and social security | 45 | €2,178 | €4,637 | +€2,458 | +112.9% |
| Taxes | 450/3 | €2,178 | €4,637 | +€2,458 | +112.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €425 | €433 | +€8 | +1.8% |
| Other operating charges | 640/8 | €1,088 | €1,251 | +€163 | +15.0% |
| Non-recurring operating charges | 66A | - | €4,275 | +€4,275 | |
| Gross operating margin | 9900 | €23,899 | €17,652 | -€6,247 | -26.1% |
| Operating profit (loss) | 9901 | €22,386 | €11,693 | -€10,693 | -47.8% |
| Financial income | 75/76B | €4,130 | €2,890 | -€1,240 | -30.0% |
| Recurring financial income | 75 | €4,130 | €2,890 | -€1,240 | -30.0% |
| Financial charges | 65/66B | €585 | €582 | -€3 | -0.5% |
| Recurring financial charges | 65 | €585 | €582 | -€3 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €25,930 | €14,001 | -€11,930 | -46.0% |
| Income taxes | 67/77 | €11,233 | €6,919 | -€4,314 | -38.4% |
| Profit (loss) for the period | 9904 | €14,698 | €7,082 | -€7,616 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,698 | €7,082 | -€7,616 | -51.8% |
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 11 October 2026 via checked.be.