Fiskodata: 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.
Fiskodata
Largest movements
- Current investments +€550,000
up €550,000 (+550.0%), from €100,000 to €650,000
- Receivables within one year -€161,599
down €161,599 (-77.3%), from €209,126 to €47,528
of which Other amounts receivable: -€143,780
- Receivables after one year -€122,099
no longer reported in 2025 (was €122,099)
- Tangible fixed assets -€13,172
down €13,172 (-9.5%), from €138,812 to €125,640
of which Furniture and vehicles: -€29,830
- Reserves +€309,884
up €309,884 (+66.0%), from €469,331 to €779,215
of which Distributable reserves: +€309,884
- Debts after one year -€37,059
down €37,059 (-86.5%), from €42,829 to €5,770
- Trade debts -€19,466
no longer reported in 2025 (was €19,466)
- Gross operating margin +€102,747
up €102,747 (+26.4%), from €389,409 to €492,156
- Taxes +€51,701
up €51,701 (+51.3%), from €100,828 to €152,530
- Financial income +€25,520
up €25,520 (+320.9%), from €7,953 to €33,474
- Depreciation +€17,428
up €17,428 (+47.0%), from €37,102 to €54,530
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €592,004 | €838,997 | +€246,994 | +41.7% |
| Fixed assets | 21/28 | €138,812 | €125,640 | -€13,172 | -9.5% |
| Tangible fixed assets | 22/27 | €138,812 | €125,640 | -€13,172 | -9.5% |
| Land and buildings | 22 | €48,736 | €42,838 | -€5,899 | -12.1% |
| Plant, machinery and equipment | 23 | €5,072 | €29,076 | +€24,003 | +473.2% |
| Furniture and vehicles | 24 | €77,320 | €47,489 | -€29,830 | -38.6% |
| Other tangible fixed assets | 26 | €7,684 | €6,238 | -€1,446 | -18.8% |
| Current assets | 29/58 | €453,192 | €713,357 | +€260,165 | +57.4% |
| Amounts receivable after more than one year | 29 | €122,099 | - | -€122,099 | |
| Other amounts receivable | 291 | €122,099 | - | -€122,099 | |
| Amounts receivable within one year | 40/41 | €209,126 | €47,528 | -€161,599 | -77.3% |
| Trade receivables | 40 | €38,146 | €20,328 | -€17,818 | -46.7% |
| Other amounts receivable | 41 | €170,980 | €27,200 | -€143,780 | -84.1% |
| Current investments | 50/53 | €100,000 | €650,000 | +€550,000 | +550.0% |
| Cash at bank and in hand | 54/58 | €17,156 | €13,114 | -€4,041 | -23.6% |
| Deferred charges and accrued income | 490/1 | €4,812 | €2,716 | -€2,096 | -43.6% |
| Total equity and liabilities | 10/49 | €592,004 | €838,997 | +€246,994 | +41.7% |
| Equity | 10/15 | €487,931 | €797,815 | +€309,884 | +63.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €469,331 | €779,215 | +€309,884 | +66.0% |
| Tax-exempt reserves | 132 | €126,300 | €126,300 | = | 0.0% |
| Distributable reserves | 133 | €343,031 | €652,915 | +€309,884 | +90.3% |
| Profit (loss) carried forward | 14 | €0 | - | -€0 | |
| Amounts payable | 17/49 | €104,073 | €41,183 | -€62,890 | -60.4% |
| Amounts payable after more than one year | 17 | €42,829 | €5,770 | -€37,059 | -86.5% |
| Financial debts | 170/4 | €42,829 | €5,770 | -€37,059 | -86.5% |
| Amounts payable within one year | 42/48 | €61,244 | €35,413 | -€25,832 | -42.2% |
| Current portion of amounts payable after more than one year | 42 | €24,229 | €24,849 | +€621 | +2.6% |
| Financial debts | 43 | €1,350 | €419 | -€931 | -69.0% |
| Credit institutions | 430/8 | €1,350 | €419 | -€931 | -69.0% |
| Trade debts | 44 | €19,466 | - | -€19,466 | |
| Suppliers | 440/4 | €19,466 | - | -€19,466 | |
| Taxes, remuneration and social security | 45 | €16,200 | €10,144 | -€6,056 | -37.4% |
| Taxes | 450/3 | €16,200 | €10,144 | -€6,056 | -37.4% |
| Remuneration, social security and pensions | 62 | €399 | €56 | -€343 | -85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,102 | €54,530 | +€17,428 | +47.0% |
| Other operating charges | 640/8 | €2,796 | €3,099 | +€303 | +10.8% |
| Non-recurring operating charges | 66A | €957 | €2,396 | +€1,439 | +150.3% |
| Gross operating margin | 9900 | €389,409 | €492,156 | +€102,747 | +26.4% |
| Operating profit (loss) | 9901 | €348,155 | €432,075 | +€83,920 | +24.1% |
| Financial income | 75/76B | €7,953 | €33,474 | +€25,520 | +320.9% |
| Recurring financial income | 75 | €7,953 | €33,474 | +€25,520 | +320.9% |
| Financial charges | 65/66B | €2,061 | €3,135 | +€1,074 | +52.1% |
| Recurring financial charges | 65 | €2,061 | €3,135 | +€1,074 | +52.1% |
| Profit (loss) for the period before taxes | 9903 | €354,047 | €462,413 | +€108,366 | +30.6% |
| Income taxes | 67/77 | €100,828 | €152,530 | +€51,701 | +51.3% |
| Profit (loss) for the period | 9904 | €253,219 | €309,884 | +€56,665 | +22.4% |
| Transfer to tax-exempt reserves | 689 | €126,300 | - | -€126,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €126,919 | €309,884 | +€182,965 | +144.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.