FISCORRENTI: 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.
FISCORRENTI
Largest movements
- Cash +€11,333
up €11,333 (+24.4%), from €46,367 to €57,701
mainly Net result for the year (+€99,246) and Depreciation (+€10,181)
- Tangible fixed assets -€10,181
down €10,181 (-12.6%), from €80,499 to €70,318
of which Furniture and vehicles: -€8,084
- Profit (loss) carried forward +€19,246
up €19,246 (+33.4%), from €57,595 to €76,841
- Current portion of long-term debt -€18,626
down €18,626 (-50.9%), from €36,606 to €17,980
- Debts after one year -€17,980
down €17,980 (-8.8%), from €204,005 to €186,025
of which Financial debts: -€17,980
- Other debts +€9,281
up €9,281 (+10.5%), from €88,123 to €97,404
- Provisions +€5,669
up €5,669 (+29.5%), from €19,222 to €24,891
- Gross operating margin +€47,757
up €47,757 (+35.8%), from €133,251 to €181,008
- Staff costs -€18,650
down €18,650 (-81.0%), from €23,035 to €4,385
- Financial income -€14,406
no longer reported in 2025 (was €14,406)
- Taxes +€14,328
up €14,328 (+57.0%), from €25,116 to €39,444
- Provisions +€5,893
up €5,893, from -€224 to €5,669
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 | €432,471 | €431,899 | -€572 | -0.1% |
| Fixed assets | 21/28 | €377,379 | €367,198 | -€10,181 | -2.7% |
| Tangible fixed assets | 22/27 | €80,499 | €70,318 | -€10,181 | -12.6% |
| Land and buildings | 22 | €72,230 | €70,133 | -€2,097 | -2.9% |
| Furniture and vehicles | 24 | €8,269 | €185 | -€8,084 | -97.8% |
| Financial fixed assets | 28 | €296,880 | €296,880 | = | 0.0% |
| Current assets | 29/58 | €55,092 | €64,701 | +€9,609 | +17.4% |
| Amounts receivable within one year | 40/41 | €7,642 | €7,000 | -€642 | -8.4% |
| Trade receivables | 40 | €7,261 | €7,000 | -€261 | -3.6% |
| Other amounts receivable | 41 | €380 | - | -€380 | |
| Cash at bank and in hand | 54/58 | €46,367 | €57,701 | +€11,333 | +24.4% |
| Deferred charges and accrued income | 490/1 | €1,083 | - | -€1,083 | |
| Total equity and liabilities | 10/49 | €432,471 | €431,899 | -€572 | -0.1% |
| Equity | 10/15 | €59,555 | €78,801 | +€19,246 | +32.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,595 | €76,841 | +€19,246 | +33.4% |
| Provisions and deferred taxes | 16 | €19,222 | €24,891 | +€5,669 | +29.5% |
| Provisions for liabilities and charges | 160/5 | €19,222 | €24,891 | +€5,669 | +29.5% |
| Other liabilities and charges | 164/5 | €19,222 | €24,891 | +€5,669 | +29.5% |
| Amounts payable | 17/49 | €353,694 | €328,207 | -€25,487 | -7.2% |
| Amounts payable after more than one year | 17 | €204,005 | €186,025 | -€17,980 | -8.8% |
| Financial debts | 170/4 | €71,378 | €53,397 | -€17,980 | -25.2% |
| Other amounts payable | 178/9 | €132,628 | €132,628 | = | 0.0% |
| Amounts payable within one year | 42/48 | €149,689 | €141,779 | -€7,910 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €36,606 | €17,980 | -€18,626 | -50.9% |
| Trade debts | 44 | €147 | - | -€147 | |
| Suppliers | 440/4 | €147 | - | -€147 | |
| Taxes, remuneration and social security | 45 | €24,814 | €26,394 | +€1,580 | +6.4% |
| Taxes | 450/3 | €21,924 | €26,394 | +€4,471 | +20.4% |
| Remuneration and social security | 454/9 | €2,890 | - | -€2,890 | |
| Other amounts payable | 47/48 | €88,123 | €97,404 | +€9,281 | +10.5% |
| Accrued charges and deferred income | 492/3 | - | €404 | +€404 | |
| Remuneration, social security and pensions | 62 | €23,035 | €4,385 | -€18,650 | -81.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,441 | €10,181 | -€1,260 | -11.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€224 | €5,669 | +€5,893 | |
| Other operating charges | 640/8 | €1,363 | €2,021 | +€658 | +48.3% |
| Gross operating margin | 9900 | €133,251 | €181,008 | +€47,757 | +35.8% |
| Operating profit (loss) | 9901 | €97,636 | €158,752 | +€61,116 | +62.6% |
| Financial income | 75/76B | €14,406 | - | -€14,406 | |
| Recurring financial income | 75 | €14,406 | - | -€14,406 | |
| Financial charges | 65/66B | €24,410 | €20,062 | -€4,347 | -17.8% |
| Recurring financial charges | 65 | €24,410 | €20,062 | -€4,347 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €87,632 | €138,690 | +€51,058 | +58.3% |
| Income taxes | 67/77 | €25,116 | €39,444 | +€14,328 | +57.0% |
| Profit (loss) for the period | 9904 | €62,516 | €99,246 | +€36,730 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,516 | €99,246 | +€36,730 | +58.8% |
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 27 October 2026 via checked.be.