FISKABO: 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.
FISKABO
Largest movements
- Tangible fixed assets +€17,116
up €17,116 (+2,783%), from €615 to €17,731
- Cash -€15,747
down €15,747 (-58.2%), from €27,035 to €11,288
mainly Investment in fixed assets (net) (-€23,095) and Other debts (-€283)
- Reserves +€1,300
up €1,300 (+14.1%), from €9,248 to €10,548
- Gross operating margin +€7,709
up €7,709, from -€619 to €7,090
- Depreciation +€5,774
up €5,774 (+2,817%), from €205 to €5,979
- Other operating charges +€401
up €401 (+54.4%), from €737 to €1,138
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 | €57,172 | €58,177 | +€1,005 | +1.8% |
| Fixed assets | 21/28 | €19,332 | €36,448 | +€17,116 | +88.5% |
| Tangible fixed assets | 22/27 | €615 | €17,731 | +€17,116 | +2,783% |
| Furniture and vehicles | 24 | €615 | €17,731 | +€17,116 | +2,783% |
| Financial fixed assets | 28 | €18,717 | €18,717 | = | 0.0% |
| Current assets | 29/58 | €37,840 | €21,729 | -€16,111 | -42.6% |
| Amounts receivable within one year | 40/41 | €10,805 | €10,441 | -€364 | -3.4% |
| Trade receivables | 40 | €10,805 | €10,441 | -€364 | -3.4% |
| Cash at bank and in hand | 54/58 | €27,035 | €11,288 | -€15,747 | -58.2% |
| Total equity and liabilities | 10/49 | €57,172 | €58,177 | +€1,005 | +1.8% |
| Equity | 10/15 | €55,621 | €56,889 | +€1,268 | +2.3% |
| Contributions | 10/11 | €545 | €545 | = | 0.0% |
| Reserves | 13 | €9,248 | €10,548 | +€1,300 | +14.1% |
| Non-distributable reserves | 130/1 | €9,248 | €10,548 | +€1,300 | +14.1% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Financial assistance | 1313 | €9,000 | €10,300 | +€1,300 | +14.4% |
| Profit (loss) carried forward | 14 | €45,828 | €45,796 | -€32 | -0.1% |
| Amounts payable | 17/49 | €1,551 | €1,288 | -€263 | -17.0% |
| Amounts payable within one year | 42/48 | €1,551 | €1,288 | -€263 | -17.0% |
| Trade debts | 44 | €34 | €54 | +€20 | +58.8% |
| Suppliers | 440/4 | €34 | €54 | +€20 | +58.8% |
| Other amounts payable | 47/48 | €1,517 | €1,234 | -€283 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205 | €5,979 | +€5,774 | +2,817% |
| Other operating charges | 640/8 | €737 | €1,138 | +€401 | +54.4% |
| Gross operating margin | 9900 | -€619 | €7,090 | +€7,709 | |
| Operating profit (loss) | 9901 | -€1,561 | -€27 | +€1,534 | +98.3% |
| Financial income | 75/76B | €32 | €40 | +€8 | +25.0% |
| Recurring financial income | 75 | €32 | €40 | +€8 | +25.0% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +2.3% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,573 | -€32 | +€1,541 | +98.0% |
| Profit (loss) for the period | 9904 | -€1,573 | -€32 | +€1,541 | +98.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,573 | -€32 | +€1,541 | +98.0% |
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 30 October 2026 via checked.be.