FISCOPTI: 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.
FISCOPTI
Largest movements
- Deferred charges and accrued income +€42,067
new in 2025: €42,067
- Receivables within one year +€9,827
up €9,827 (+8.2%), from €120,317 to €130,144
- Tangible fixed assets -€6,191
down €6,191 (-6.4%), from €96,604 to €90,413
of which Other tangible fixed assets: -€20,777
- Trade debts +€74,376
up €74,376 (+150.9%), from €49,276 to €123,652
- Short-term financial debts -€16,717
down €16,717 (-76.6%), from €21,838 to €5,121
- Tax, wage and social debts -€8,120
down €8,120 (-15.1%), from €53,900 to €45,780
of which Remuneration and social security: -€7,233
- Other debts -€5,312
down €5,312 (-21.1%), from €25,222 to €19,910
- Current portion of long-term debt +€2,818
up €2,818 (+20.7%), from €13,644 to €16,462
- Gross operating margin +€23,296
up €23,296 (+6.5%), from €360,802 to €384,098
- Staff costs +€8,291
up €8,291 (+3.1%), from €271,758 to €280,049
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 | €219,638 | €266,386 | +€46,748 | +21.3% |
| Fixed assets | 21/28 | €99,321 | €92,262 | -€7,059 | -7.1% |
| Intangible fixed assets | 21 | €2,642 | €1,774 | -€868 | -32.9% |
| Tangible fixed assets | 22/27 | €96,604 | €90,413 | -€6,191 | -6.4% |
| Furniture and vehicles | 24 | €2,562 | €17,148 | +€14,586 | +569.3% |
| Other tangible fixed assets | 26 | €94,042 | €73,265 | -€20,777 | -22.1% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €120,317 | €174,124 | +€53,807 | +44.7% |
| Amounts receivable within one year | 40/41 | €120,317 | €130,144 | +€9,827 | +8.2% |
| Trade receivables | 40 | €120,317 | €130,144 | +€9,827 | +8.2% |
| Cash at bank and in hand | 54/58 | - | €1,913 | +€1,913 | |
| Deferred charges and accrued income | 490/1 | - | €42,067 | +€42,067 | |
| Total equity and liabilities | 10/49 | €219,638 | €266,386 | +€46,748 | +21.3% |
| Equity | 10/15 | €21,885 | €21,050 | -€835 | -3.8% |
| Reserves | 13 | €21,885 | €21,050 | -€835 | -3.8% |
| Tax-exempt reserves | 132 | €21,050 | €21,050 | = | 0.0% |
| Distributable reserves | 133 | €835 | - | -€835 | |
| Amounts payable | 17/49 | €197,753 | €245,336 | +€47,583 | +24.1% |
| Amounts payable after more than one year | 17 | €32,873 | €34,411 | +€1,538 | +4.7% |
| Financial debts | 170/4 | €32,873 | €34,411 | +€1,538 | +4.7% |
| Amounts payable within one year | 42/48 | €163,880 | €210,925 | +€47,045 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €13,644 | €16,462 | +€2,818 | +20.7% |
| Financial debts | 43 | €21,838 | €5,121 | -€16,717 | -76.6% |
| Credit institutions | 430/8 | €21,838 | €5,121 | -€16,717 | -76.6% |
| Trade debts | 44 | €49,276 | €123,652 | +€74,376 | +150.9% |
| Suppliers | 440/4 | €49,276 | €123,652 | +€74,376 | +150.9% |
| Taxes, remuneration and social security | 45 | €53,900 | €45,780 | -€8,120 | -15.1% |
| Taxes | 450/3 | €43,914 | €43,027 | -€887 | -2.0% |
| Remuneration and social security | 454/9 | €9,986 | €2,753 | -€7,233 | -72.4% |
| Other amounts payable | 47/48 | €25,222 | €19,910 | -€5,312 | -21.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €271,758 | €280,049 | +€8,291 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,041 | €23,513 | -€2,528 | -9.7% |
| Other operating charges | 640/8 | €7,229 | €7,122 | -€107 | -1.5% |
| Gross operating margin | 9900 | €360,802 | €384,098 | +€23,296 | +6.5% |
| Operating profit (loss) | 9901 | €55,774 | €73,414 | +€17,640 | +31.6% |
| Financial income | 75/76B | €5,488 | €5,883 | +€395 | +7.2% |
| Recurring financial income | 75 | €5,488 | €5,883 | +€395 | +7.2% |
| Financial charges | 65/66B | €16,914 | €19,098 | +€2,184 | +12.9% |
| Recurring financial charges | 65 | €16,914 | €19,098 | +€2,184 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €44,348 | €60,199 | +€15,851 | +35.7% |
| Income taxes | 67/77 | €663 | €1,440 | +€777 | +117.2% |
| Profit (loss) for the period | 9904 | €43,685 | €58,759 | +€15,074 | +34.5% |
| Transfer from tax-exempt reserves | 789 | €21,050 | - | -€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,735 | €58,759 | -€5,976 | -9.2% |
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 7 October 2026 via checked.be.