FISKAPLUS: 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.
FISKAPLUS
Largest movements
- Tangible fixed assets +€262,678
up €262,678 (+15.9%), from €1.6m to €1.9m
of which Land and buildings: +€267,245
- Receivables within one year -€110,794
down €110,794 (-34.7%), from €319,105 to €208,311
of which Other amounts receivable: -€66,495
- Cash +€90,184
up €90,184 (+23.6%), from €381,526 to €471,710
mainly Net result for the year (+€211,808) and Depreciation (+€124,736)
- Current investments -€79,260
down €79,260 (-30.3%), from €261,860 to €182,600
- Profit (loss) carried forward +€163,733
up €163,733 (+15.7%), from €1.0m to €1.2m
- Tax, wage and social debts -€89,956
down €89,956 (-36.6%), from €245,671 to €155,715
of which Taxes: -€80,804
- Reserves +€48,075
up €48,075 (+11.0%), from €436,637 to €484,712
of which Distributable reserves: +€52,758
- Write-downs +€263,903
up €263,903, from -€262,561 to €1,342
- Gross operating margin +€248,233
up €248,233 (+34.6%), from €718,227 to €966,461
- Staff costs -€46,712
down €46,712 (-8.5%), from €552,731 to €506,020
- Depreciation +€36,066
up €36,066 (+40.7%), from €88,669 to €124,736
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,616,969 | €2,772,898 | +€155,929 | +6.0% |
| Fixed assets | 21/28 | €1,647,599 | €1,910,277 | +€262,678 | +15.9% |
| Tangible fixed assets | 22/27 | €1,647,599 | €1,910,277 | +€262,678 | +15.9% |
| Land and buildings | 22 | €1,638,725 | €1,905,970 | +€267,245 | +16.3% |
| Plant, machinery and equipment | 23 | €1,583 | €845 | -€738 | -46.6% |
| Furniture and vehicles | 24 | €7,291 | €3,462 | -€3,829 | -52.5% |
| Current assets | 29/58 | €969,370 | €862,621 | -€106,750 | -11.0% |
| Amounts receivable within one year | 40/41 | €319,105 | €208,311 | -€110,794 | -34.7% |
| Trade receivables | 40 | €240,184 | €195,884 | -€44,300 | -18.4% |
| Other amounts receivable | 41 | €78,922 | €12,427 | -€66,495 | -84.3% |
| Current investments | 50/53 | €261,860 | €182,600 | -€79,260 | -30.3% |
| Cash at bank and in hand | 54/58 | €381,526 | €471,710 | +€90,184 | +23.6% |
| Deferred charges and accrued income | 490/1 | €6,879 | - | -€6,879 | |
| Total equity and liabilities | 10/49 | €2,616,969 | €2,772,898 | +€155,929 | +6.0% |
| Equity | 10/15 | €1,509,264 | €1,721,072 | +€211,808 | +14.0% |
| Contributions | 10/11 | €27,582 | €27,582 | = | 0.0% |
| Reserves | 13 | €436,637 | €484,712 | +€48,075 | +11.0% |
| Non-distributable reserves | 130/1 | €2,758 | - | -€2,758 | |
| Reserves not available under the articles | 1311 | €2,758 | - | -€2,758 | |
| Tax-exempt reserves | 132 | €198,879 | €196,954 | -€1,925 | -1.0% |
| Distributable reserves | 133 | €235,000 | €287,758 | +€52,758 | +22.5% |
| Profit (loss) carried forward | 14 | €1,045,045 | €1,208,778 | +€163,733 | +15.7% |
| Provisions and deferred taxes | 16 | €6,943 | €5,952 | -€991 | -14.3% |
| Deferred taxes | 168 | €6,943 | €5,952 | -€991 | -14.3% |
| Amounts payable | 17/49 | €1,100,761 | €1,045,874 | -€54,888 | -5.0% |
| Amounts payable after more than one year | 17 | €630,435 | €620,369 | -€10,066 | -1.6% |
| Financial debts | 170/4 | €630,435 | €620,369 | -€10,066 | -1.6% |
| Amounts payable within one year | 42/48 | €470,327 | €425,505 | -€44,822 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €138,732 | €161,865 | +€23,133 | +16.7% |
| Trade debts | 44 | €85,514 | €106,526 | +€21,012 | +24.6% |
| Suppliers | 440/4 | €85,514 | €106,526 | +€21,012 | +24.6% |
| Advances received on contracts in progress | 46 | €410 | €410 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €245,671 | €155,715 | -€89,956 | -36.6% |
| Taxes | 450/3 | €153,853 | €73,049 | -€80,804 | -52.5% |
| Remuneration and social security | 454/9 | €91,818 | €82,666 | -€9,152 | -10.0% |
| Other amounts payable | 47/48 | - | €989 | +€989 | |
| Remuneration, social security and pensions | 62 | €552,731 | €506,020 | -€46,712 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,669 | €124,736 | +€36,066 | +40.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€262,561 | €1,342 | +€263,903 | |
| Other operating charges | 640/8 | €18,721 | €10,840 | -€7,880 | -42.1% |
| Gross operating margin | 9900 | €718,227 | €966,461 | +€248,233 | +34.6% |
| Operating profit (loss) | 9901 | €320,668 | €323,524 | +€2,856 | +0.9% |
| Financial income | 75/76B | €15,815 | €11,032 | -€4,783 | -30.2% |
| Recurring financial income | 75 | €15,815 | €11,032 | -€4,783 | -30.2% |
| Financial charges | 65/66B | €31,760 | €39,954 | +€8,194 | +25.8% |
| Recurring financial charges | 65 | €31,760 | €39,954 | +€8,194 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €304,722 | €294,601 | -€10,121 | -3.3% |
| Transfer from deferred taxes | 780 | €991 | €991 | = | 0.0% |
| Income taxes | 67/77 | €81,915 | €83,785 | +€1,870 | +2.3% |
| Profit (loss) for the period | 9904 | €223,799 | €211,808 | -€11,991 | -5.4% |
| Transfer from tax-exempt reserves | 789 | €1,925 | €1,925 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €225,724 | €213,733 | -€11,991 | -5.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.