Fiscordan: 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.
Fiscordan
Largest movements
- Cash +€812
up €812 (+18.5%), from €4,389 to €5,201
mainly Net result for the year (+€1,032) and Receivables within one year (+€124)
- Profit (loss) carried forward +€1,032
up €1,032 (+7.8%), from -€13,237 to -€12,205
- Gross operating margin +€4,554
up €4,554 (+98.0%), from €4,647 to €9,202
- Purchases and services -€2,627
down €2,627 (-11.0%), from €23,905 to €21,278
- Turnover +€1,928
up €1,928 (+6.8%), from €28,552 to €30,480
- Staff costs -€1,157
down €1,157 (-16.7%), from €6,948 to €5,791
- Taxes -€924
down €924 (-56.2%), from €1,643 to €719
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 | €29,593 | €30,282 | +€689 | +2.3% |
| Fixed assets | 21/28 | €350 | €350 | = | 0.0% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €29,243 | €29,932 | +€689 | +2.4% |
| Amounts receivable within one year | 40/41 | €24,854 | €24,730 | -€124 | -0.5% |
| Trade receivables | 40 | €459 | €694 | +€235 | +51.1% |
| Other amounts receivable | 41 | €24,395 | €24,036 | -€358 | -1.5% |
| Cash at bank and in hand | 54/58 | €4,389 | €5,201 | +€812 | +18.5% |
| Total equity and liabilities | 10/49 | €29,593 | €30,282 | +€689 | +2.3% |
| Equity | 10/15 | €25,990 | €27,022 | +€1,032 | +4.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,635 | €20,635 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €18,776 | €18,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,237 | -€12,205 | +€1,032 | +7.8% |
| Provisions and deferred taxes | 16 | €1,250 | €1,250 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,250 | €1,250 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,250 | €1,250 | = | 0.0% |
| Amounts payable | 17/49 | €2,353 | €2,010 | -€344 | -14.6% |
| Amounts payable within one year | 42/48 | €2,353 | €2,010 | -€344 | -14.6% |
| Trade debts | 44 | €759 | €575 | -€184 | -24.2% |
| Suppliers | 440/4 | €759 | €575 | -€184 | -24.2% |
| Taxes, remuneration and social security | 45 | €1,594 | €1,434 | -€160 | -10.0% |
| Taxes | 450/3 | €1,594 | €1,434 | -€160 | -10.0% |
| Turnover | 70 | €28,552 | €30,480 | +€1,928 | +6.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,905 | €21,278 | -€2,627 | -11.0% |
| Remuneration, social security and pensions | 62 | €6,948 | €5,791 | -€1,157 | -16.7% |
| Other operating charges | 640/8 | €729 | €608 | -€121 | -16.5% |
| Gross operating margin | 9900 | €4,647 | €9,202 | +€4,554 | +98.0% |
| Operating profit (loss) | 9901 | -€3,030 | €2,802 | +€5,832 | |
| Financial income | 75/76B | €121 | €70 | -€51 | -42.5% |
| Recurring financial income | 75 | €121 | €70 | -€51 | -42.5% |
| Financial charges | 65/66B | €1,141 | €1,121 | -€20 | -1.8% |
| Recurring financial charges | 65 | €1,091 | €1,121 | +€30 | +2.7% |
| Non-recurring financial charges | 66B | €50 | - | -€50 | |
| Profit (loss) for the period before taxes | 9903 | -€4,050 | €1,751 | +€5,801 | |
| Income taxes | 67/77 | €1,643 | €719 | -€924 | -56.2% |
| Profit (loss) for the period | 9904 | -€5,692 | €1,032 | +€6,724 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,692 | €1,032 | +€6,724 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.