FISKIMMO: 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.
FISKIMMO
Largest movements
- Receivables within one year +€236,898
up €236,898 (+35.6%), from €666,009 to €902,907
of which Other amounts receivable: +€225,885
- Tangible fixed assets -€32,627
down €32,627 (-9.5%), from €342,120 to €309,492
of which Land and buildings: -€23,706
- Cash +€24,986
up €24,986 (+571%), from €4,377 to €29,362
mainly Debts after one year (+€120,517) and Net result for the year (+€72,321)
- Receivables after one year -€13,920
down €13,920 (-11.6%), from €119,612 to €105,691
- Debts after one year +€120,517
up €120,517 (+27.9%), from €432,218 to €552,735
- Reserves +€72,321
up €72,321 (+33.4%), from €216,274 to €288,595
of which Distributable reserves: +€72,321
- Gross operating margin +€23,556
up €23,556 (+17.8%), from €131,979 to €155,535
- Other operating charges -€12,543
down €12,543 (-74.3%), from €16,879 to €4,336
- Taxes +€12,117
up €12,117 (+60.3%), from €20,089 to €32,206
- Financial income +€11,869
up €11,869 (+38.9%), from €30,546 to €42,415
- Staff costs +€6,399
up €6,399 (+32.5%), from €19,715 to €26,114
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 | €1,135,625 | €1,351,076 | +€215,450 | +19.0% |
| Fixed assets | 21/28 | €342,120 | €309,492 | -€32,627 | -9.5% |
| Tangible fixed assets | 22/27 | €342,120 | €309,492 | -€32,627 | -9.5% |
| Land and buildings | 22 | €322,333 | €298,627 | -€23,706 | -7.4% |
| Plant, machinery and equipment | 23 | €6,009 | €2,219 | -€3,790 | -63.1% |
| Furniture and vehicles | 24 | €13,777 | €8,646 | -€5,131 | -37.2% |
| Current assets | 29/58 | €793,506 | €1,041,583 | +€248,078 | +31.3% |
| Amounts receivable after more than one year | 29 | €119,612 | €105,691 | -€13,920 | -11.6% |
| Other amounts receivable | 291 | €119,612 | €105,691 | -€13,920 | -11.6% |
| Amounts receivable within one year | 40/41 | €666,009 | €902,907 | +€236,898 | +35.6% |
| Trade receivables | 40 | €10,718 | €21,731 | +€11,014 | +103% |
| Other amounts receivable | 41 | €655,291 | €881,175 | +€225,885 | +34.5% |
| Cash at bank and in hand | 54/58 | €4,377 | €29,362 | +€24,986 | +571% |
| Deferred charges and accrued income | 490/1 | €3,509 | €3,623 | +€114 | +3.2% |
| Total equity and liabilities | 10/49 | €1,135,625 | €1,351,076 | +€215,450 | +19.0% |
| Equity | 10/15 | €603,248 | €675,568 | +€72,321 | +12.0% |
| Contributions | 10/11 | €386,973 | €386,973 | = | 0.0% |
| Capital | 10 | €386,973 | €386,973 | = | 0.0% |
| Issued capital | 100 | €386,973 | €386,973 | = | 0.0% |
| Reserves | 13 | €216,274 | €288,595 | +€72,321 | +33.4% |
| Non-distributable reserves | 130/1 | €38,697 | €38,697 | = | 0.0% |
| Legal reserve | 130 | €38,697 | €38,697 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,800 | €2,800 | = | 0.0% |
| Distributable reserves | 133 | €174,777 | €247,098 | +€72,321 | +41.4% |
| Amounts payable | 17/49 | €532,378 | €675,507 | +€143,130 | +26.9% |
| Amounts payable after more than one year | 17 | €432,218 | €552,735 | +€120,517 | +27.9% |
| Financial debts | 170/4 | €432,218 | €552,735 | +€120,517 | +27.9% |
| Amounts payable within one year | 42/48 | €100,160 | €122,773 | +€22,613 | +22.6% |
| Financial debts | 43 | €80,842 | €87,529 | +€6,687 | +8.3% |
| Other loans | 439 | €80,842 | €87,529 | +€6,687 | +8.3% |
| Trade debts | 44 | €160 | €6,824 | +€6,664 | +4,162% |
| Suppliers | 440/4 | €160 | €6,824 | +€6,664 | +4,162% |
| Taxes, remuneration and social security | 45 | €19,158 | €28,420 | +€9,262 | +48.3% |
| Taxes | 450/3 | €17,006 | €22,144 | +€5,138 | +30.2% |
| Remuneration and social security | 454/9 | €2,152 | €6,276 | +€4,124 | +192% |
| Remuneration, social security and pensions | 62 | €19,715 | €26,114 | +€6,399 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,760 | €29,705 | -€6,055 | -16.9% |
| Other operating charges | 640/8 | €16,879 | €4,336 | -€12,543 | -74.3% |
| Non-recurring operating charges | 66A | - | €3,861 | +€3,861 | |
| Gross operating margin | 9900 | €131,979 | €155,535 | +€23,556 | +17.8% |
| Operating profit (loss) | 9901 | €59,625 | €91,518 | +€31,893 | +53.5% |
| Financial income | 75/76B | €30,546 | €42,415 | +€11,869 | +38.9% |
| Recurring financial income | 75 | €30,546 | €42,415 | +€11,869 | +38.9% |
| Financial charges | 65/66B | €24,648 | €29,407 | +€4,758 | +19.3% |
| Recurring financial charges | 65 | €24,648 | €29,407 | +€4,758 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €65,523 | €104,527 | +€39,004 | +59.5% |
| Income taxes | 67/77 | €20,089 | €32,206 | +€12,117 | +60.3% |
| Profit (loss) for the period | 9904 | €45,433 | €72,321 | +€26,887 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,433 | €72,321 | +€26,887 | +59.2% |
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 14 October 2026 via checked.be.