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
- Receivables within one year -€81,096
down €81,096 (-67.3%), from €120,585 to €39,488
of which Other amounts receivable: -€84,148
- Cash +€70,776
up €70,776 (+202%), from €35,112 to €105,888
mainly Receivables within one year (+€81,096) and Net result for the year (+€46,703)
- Other debts -€83,524
down €83,524 (-98.5%), from €84,827 to €1,303
- Reserves +€46,703
up €46,703 (+2,512%), from €1,859 to €48,562
of which Distributable reserves: +€46,703
- Trade debts +€20,168
up €20,168 (+716%), from €2,815 to €22,983
- Tax, wage and social debts +€8,624
up €8,624 (+403%), from €2,140 to €10,764
- Current portion of long-term debt -€3,033
no longer reported in 2025 (was €3,033)
- Other operating charges -€14,822
down €14,822 (-98.6%), from €15,026 to €204
- Gross operating margin -€14,385
down €14,385 (-20.5%), from €70,080 to €55,695
- Taxes +€4,759
up €4,759, from -€89 to €4,670
- Write-downs +€3,708
new in 2025: €3,708
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 | €156,068 | €145,755 | -€10,313 | -6.6% |
| Current assets | 29/58 | €156,068 | €145,755 | -€10,313 | -6.6% |
| Amounts receivable within one year | 40/41 | €120,585 | €39,488 | -€81,096 | -67.3% |
| Trade receivables | 40 | €35,112 | €38,163 | +€3,051 | +8.7% |
| Other amounts receivable | 41 | €85,473 | €1,325 | -€84,148 | -98.4% |
| Cash at bank and in hand | 54/58 | €35,112 | €105,888 | +€70,776 | +202% |
| Deferred charges and accrued income | 490/1 | €371 | €379 | +€7 | +2.0% |
| Total equity and liabilities | 10/49 | €156,068 | €145,755 | -€10,313 | -6.6% |
| Equity | 10/15 | €63,253 | €109,956 | +€46,703 | +73.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €48,562 | +€46,703 | +2,512% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | - | €46,703 | +€46,703 | |
| Profit (loss) carried forward | 14 | €42,802 | €42,802 | = | 0.0% |
| Amounts payable | 17/49 | €92,815 | €35,799 | -€57,016 | -61.4% |
| Amounts payable within one year | 42/48 | €92,815 | €35,049 | -€57,766 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €3,033 | - | -€3,033 | |
| Trade debts | 44 | €2,815 | €22,983 | +€20,168 | +716% |
| Suppliers | 440/4 | €2,815 | €22,983 | +€20,168 | +716% |
| Taxes, remuneration and social security | 45 | €2,140 | €10,764 | +€8,624 | +403% |
| Taxes | 450/3 | €2,140 | €10,764 | +€8,624 | +403% |
| Other amounts payable | 47/48 | €84,827 | €1,303 | -€83,524 | -98.5% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,708 | +€3,708 | |
| Other operating charges | 640/8 | €15,026 | €204 | -€14,822 | -98.6% |
| Non-recurring operating charges | 66A | €5,216 | - | -€5,216 | |
| Gross operating margin | 9900 | €70,080 | €55,695 | -€14,385 | -20.5% |
| Operating profit (loss) | 9901 | €49,838 | €51,783 | +€1,945 | +3.9% |
| Financial income | 75/76B | €41 | €41 | -€0 | -0.9% |
| Recurring financial income | 75 | €41 | €41 | -€0 | -0.9% |
| Financial charges | 65/66B | €350 | €451 | +€101 | +28.8% |
| Recurring financial charges | 65 | €350 | €451 | +€101 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €49,529 | €51,373 | +€1,844 | +3.7% |
| Income taxes | 67/77 | -€89 | €4,670 | +€4,759 | |
| Profit (loss) for the period | 9904 | €49,618 | €46,703 | -€2,915 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,618 | €46,703 | -€2,915 | -5.9% |
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 16 October 2026 via checked.be.