FISKLAND: 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.
FISKLAND
Largest movements
- Current investments +€60,000
up €60,000 (+40.0%), from €150,000 to €210,000
- Tangible fixed assets -€21,255
down €21,255 (-56.1%), from €37,918 to €16,663
of which Furniture and vehicles: -€15,596
- Cash -€20,798
down €20,798 (-84.0%), from €24,774 to €3,976
mainly Current investments (-€60,000) and Other debts (-€7,706)
- Reserves +€27,140
up €27,140 (+15.2%), from €178,367 to €205,507
of which Distributable reserves: +€27,140
- Other debts -€7,706
down €7,706 (-29.9%), from €25,778 to €18,072
- Financial income +€4,946
up €4,946 (+311%), from €1,590 to €6,536
- Gross operating margin -€1,110
down €1,110 (-1.9%), from €57,949 to €56,840
- Taxes +€985
up €985 (+8.8%), from €11,143 to €12,128
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 | €238,176 | €257,517 | +€19,341 | +8.1% |
| Fixed assets | 21/28 | €37,993 | €16,738 | -€21,255 | -55.9% |
| Tangible fixed assets | 22/27 | €37,918 | €16,663 | -€21,255 | -56.1% |
| Land and buildings | 22 | €15,186 | €9,527 | -€5,659 | -37.3% |
| Furniture and vehicles | 24 | €22,732 | €7,136 | -€15,596 | -68.6% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €200,183 | €240,779 | +€40,596 | +20.3% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,408 | €11,802 | +€1,394 | +13.4% |
| Trade receivables | 40 | €10,408 | €11,802 | +€1,394 | +13.4% |
| Current investments | 50/53 | €150,000 | €210,000 | +€60,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €24,774 | €3,976 | -€20,798 | -84.0% |
| Total equity and liabilities | 10/49 | €238,176 | €257,517 | +€19,341 | +8.1% |
| Equity | 10/15 | €199,607 | €226,747 | +€27,140 | +13.6% |
| Contributions | 10/11 | €21,239 | €21,239 | = | 0.0% |
| Reserves | 13 | €178,367 | €205,507 | +€27,140 | +15.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €28,066 | €28,066 | = | 0.0% |
| Distributable reserves | 133 | €150,301 | €177,441 | +€27,140 | +18.1% |
| Amounts payable | 17/49 | €38,569 | €30,770 | -€7,800 | -20.2% |
| Amounts payable within one year | 42/48 | €38,569 | €30,770 | -€7,800 | -20.2% |
| Trade debts | 44 | €4,438 | €6,166 | +€1,728 | +38.9% |
| Suppliers | 440/4 | €4,438 | €6,166 | +€1,728 | +38.9% |
| Taxes, remuneration and social security | 45 | €8,354 | €6,533 | -€1,821 | -21.8% |
| Taxes | 450/3 | €8,354 | €6,533 | -€1,821 | -21.8% |
| Other amounts payable | 47/48 | €25,778 | €18,072 | -€7,706 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,255 | €21,255 | = | 0.0% |
| Other operating charges | 640/8 | €804 | €931 | +€127 | +15.8% |
| Gross operating margin | 9900 | €57,949 | €56,840 | -€1,110 | -1.9% |
| Operating profit (loss) | 9901 | €35,890 | €34,654 | -€1,236 | -3.4% |
| Financial income | 75/76B | €1,590 | €6,536 | +€4,946 | +311% |
| Recurring financial income | 75 | €1,590 | €6,536 | +€4,946 | +311% |
| Financial charges | 65/66B | €1,448 | €1,922 | +€474 | +32.7% |
| Recurring financial charges | 65 | €1,448 | €1,922 | +€474 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €36,032 | €39,268 | +€3,236 | +9.0% |
| Income taxes | 67/77 | €11,143 | €12,128 | +€985 | +8.8% |
| Profit (loss) for the period | 9904 | €24,889 | €27,140 | +€2,251 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,889 | €27,140 | +€2,251 | +9.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.