FISCOPUNT: 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.
FISCOPUNT
Largest movements
- Cash -€26,066
down €26,066 (-23.8%), from €109,667 to €83,601
mainly Debts after one year (-€107,500) and Stocks and contracts (-€11,363)
- Receivables within one year -€22,906
down €22,906 (-32.7%), from €70,058 to €47,152
of which Trade receivables: -€18,422
- Stocks and contracts +€11,363
up €11,363 (+82.2%), from €13,824 to €25,187
- Tangible fixed assets -€10,202
down €10,202 (-26.4%), from €38,630 to €28,428
of which Furniture and vehicles: -€11,018
- Debts after one year -€107,500
down €107,500 (-89.1%), from €120,625 to €13,125
of which Other amounts payable: -€100,000
- Reserves +€60,259
up €60,259 (+136%), from €44,250 to €104,509
- Trade debts -€7,076
down €7,076 (-25.8%), from €27,463 to €20,387
- Other debts +€6,248
up €6,248 (+176%), from €3,543 to €9,792
- Tax, wage and social debts -€4,012
down €4,012 (-15.2%), from €26,324 to €22,312
of which Taxes: -€4,263
- Gross operating margin +€36,186
up €36,186 (+30.2%), from €119,690 to €155,875
- Taxes +€10,974
up €10,974 (+102%), from €10,743 to €21,717
- Staff costs +€6,439
up €6,439 (+12.8%), from €50,302 to €56,742
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 | €234,706 | €186,342 | -€48,363 | -20.6% |
| Fixed assets | 21/28 | €38,630 | €28,428 | -€10,202 | -26.4% |
| Tangible fixed assets | 22/27 | €38,630 | €28,428 | -€10,202 | -26.4% |
| Plant, machinery and equipment | 23 | €2,501 | €1,169 | -€1,333 | -53.3% |
| Furniture and vehicles | 24 | €36,129 | €25,110 | -€11,018 | -30.5% |
| Other tangible fixed assets | 26 | - | €2,149 | +€2,149 | |
| Current assets | 29/58 | €196,076 | €157,915 | -€38,161 | -19.5% |
| Stocks and contracts in progress | 3 | €13,824 | €25,187 | +€11,363 | +82.2% |
| Contracts in progress | 37 | €13,824 | €25,187 | +€11,363 | +82.2% |
| Amounts receivable within one year | 40/41 | €70,058 | €47,152 | -€22,906 | -32.7% |
| Trade receivables | 40 | €65,574 | €47,152 | -€18,422 | -28.1% |
| Other amounts receivable | 41 | €4,484 | - | -€4,484 | |
| Cash at bank and in hand | 54/58 | €109,667 | €83,601 | -€26,066 | -23.8% |
| Deferred charges and accrued income | 490/1 | €2,527 | €1,975 | -€552 | -21.9% |
| Total equity and liabilities | 10/49 | €234,706 | €186,342 | -€48,363 | -20.6% |
| Equity | 10/15 | €49,250 | €109,509 | +€60,259 | +122% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,250 | €104,509 | +€60,259 | +136% |
| Distributable reserves | 133 | €44,250 | €104,509 | +€60,259 | +136% |
| Amounts payable | 17/49 | €185,456 | €76,833 | -€108,622 | -58.6% |
| Amounts payable after more than one year | 17 | €120,625 | €13,125 | -€107,500 | -89.1% |
| Financial debts | 170/4 | €20,625 | €13,125 | -€7,500 | -36.4% |
| Other amounts payable | 178/9 | €100,000 | - | -€100,000 | |
| Amounts payable within one year | 42/48 | €64,831 | €60,232 | -€4,599 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €7,500 | = | 0.0% |
| Trade debts | 44 | €27,463 | €20,387 | -€7,076 | -25.8% |
| Suppliers | 440/4 | €27,463 | €20,387 | -€7,076 | -25.8% |
| Advances received on contracts in progress | 46 | - | €241 | +€241 | |
| Taxes, remuneration and social security | 45 | €26,324 | €22,312 | -€4,012 | -15.2% |
| Taxes | 450/3 | €19,322 | €15,060 | -€4,263 | -22.1% |
| Remuneration and social security | 454/9 | €7,002 | €7,252 | +€251 | +3.6% |
| Other amounts payable | 47/48 | €3,543 | €9,792 | +€6,248 | +176% |
| Accrued charges and deferred income | 492/3 | - | €3,477 | +€3,477 | |
| Remuneration, social security and pensions | 62 | €50,302 | €56,742 | +€6,439 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,847 | €12,520 | +€673 | +5.7% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €119,690 | €155,875 | +€36,186 | +30.2% |
| Operating profit (loss) | 9901 | €57,027 | €86,086 | +€29,059 | +51.0% |
| Financial income | 75/76B | €854 | €889 | +€35 | +4.1% |
| Recurring financial income | 75 | €854 | €889 | +€35 | +4.1% |
| Financial charges | 65/66B | €5,942 | €4,999 | -€942 | -15.9% |
| Recurring financial charges | 65 | €5,942 | €4,999 | -€942 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €51,939 | €81,976 | +€30,036 | +57.8% |
| Income taxes | 67/77 | €10,743 | €21,717 | +€10,974 | +102% |
| Profit (loss) for the period | 9904 | €41,197 | €60,259 | +€19,062 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,197 | €60,259 | +€19,062 | +46.3% |
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 17 October 2026 via checked.be.