FISCOROL: 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.
FISCOROL
Largest movements
- Cash +€24,029
up €24,029 (+23.7%), from €101,505 to €125,533
mainly Net result for the year (+€49,591) and Other debts (+€19,112)
- Tangible fixed assets +€1,495
up €1,495 (+81.1%), from €1,843 to €3,338
of which Other tangible fixed assets: +€1,686
- Other debts +€19,112
up €19,112 (+20.2%), from €94,836 to €113,948
- Tax, wage and social debts +€7,014
up €7,014 (+122.0%), from €5,748 to €12,762
- Gross operating margin -€14,103
down €14,103 (-17.1%), from €82,373 to €68,270
- Depreciation -€3,463
down €3,463 (-85.1%), from €4,068 to €605
- Taxes -€2,771
down €2,771 (-13.7%), from €20,292 to €17,521
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 | €109,293 | €134,941 | +€25,648 | +23.5% |
| Fixed assets | 21/28 | €1,843 | €3,338 | +€1,495 | +81.1% |
| Tangible fixed assets | 22/27 | €1,843 | €3,338 | +€1,495 | +81.1% |
| Furniture and vehicles | 24 | €1,843 | €1,652 | -€191 | -10.4% |
| Other tangible fixed assets | 26 | - | €1,686 | +€1,686 | |
| Current assets | 29/58 | €107,449 | €131,602 | +€24,153 | +22.5% |
| Amounts receivable within one year | 40/41 | €5,760 | €5,501 | -€259 | -4.5% |
| Trade receivables | 40 | €5,760 | €5,501 | -€259 | -4.5% |
| Cash at bank and in hand | 54/58 | €101,505 | €125,533 | +€24,029 | +23.7% |
| Deferred charges and accrued income | 490/1 | €185 | €568 | +€383 | +207.5% |
| Total equity and liabilities | 10/49 | €109,293 | €134,941 | +€25,648 | +23.5% |
| Equity | 10/15 | €6,625 | €6,216 | -€409 | -6.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,625 | €4,216 | -€409 | -8.8% |
| Amounts payable | 17/49 | €102,668 | €128,725 | +€26,056 | +25.4% |
| Amounts payable within one year | 42/48 | €102,668 | €128,725 | +€26,056 | +25.4% |
| Trade debts | 44 | €2,085 | €2,014 | -€70 | -3.4% |
| Suppliers | 440/4 | €2,085 | €2,014 | -€70 | -3.4% |
| Taxes, remuneration and social security | 45 | €5,748 | €12,762 | +€7,014 | +122.0% |
| Taxes | 450/3 | €5,748 | €12,762 | +€7,014 | +122.0% |
| Other amounts payable | 47/48 | €94,836 | €113,948 | +€19,112 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,068 | €605 | -€3,463 | -85.1% |
| Other operating charges | 640/8 | €468 | €504 | +€36 | +7.8% |
| Gross operating margin | 9900 | €82,373 | €68,270 | -€14,103 | -17.1% |
| Operating profit (loss) | 9901 | €77,838 | €67,161 | -€10,676 | -13.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €42 | €49 | +€7 | +16.7% |
| Recurring financial charges | 65 | €42 | €49 | +€7 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €77,796 | €67,113 | -€10,683 | -13.7% |
| Income taxes | 67/77 | €20,292 | €17,521 | -€2,771 | -13.7% |
| Profit (loss) for the period | 9904 | €57,504 | €49,591 | -€7,912 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,504 | €49,591 | -€7,912 | -13.8% |
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 8 October 2026 via checked.be.