FISKOM: 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.
FISKOM
Largest movements
- Receivables within one year -€8,602
down €8,602 (-8.0%), from €107,840 to €99,238
of which Other amounts receivable: -€62,141
- Other debts -€75,028
down €75,028 (-77.0%), from €97,376 to €22,348
- Tax, wage and social debts +€20,188
up €20,188 (+225%), from €8,965 to €29,153
- Reserves +€16,064
up €16,064 (+8.9%), from €180,530 to €196,594
of which Distributable reserves: +€16,064
- Profit (loss) carried forward +€13,631
no longer reported in 2025 (was -€13,631)
- Short-term financial debts +€7,457
up €7,457 (+99.1%), from €7,527 to €14,984
of which Other loans: +€12,500
- Gross operating margin +€38,645
up €38,645 (+138%), from €28,021 to €66,666
- Taxes +€5,409
up €5,409 (+174%), from €3,113 to €8,522
- Financial charges +€2,252
up €2,252 (+21.8%), from €10,309 to €12,561
of which Financial charges: +€12,252
- Other operating charges +€1,888
new in 2025: €1,888
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,427 | €293,786 | -€6,641 | -2.2% |
| Fixed assets | 21/28 | €192,587 | €194,548 | +€1,961 | +1.0% |
| Tangible fixed assets | 22/27 | €1,487 | €3,448 | +€1,961 | +132% |
| Plant, machinery and equipment | 23 | €1,487 | €3,448 | +€1,961 | +132% |
| Financial fixed assets | 28 | €191,100 | €191,100 | = | 0.0% |
| Current assets | 29/58 | €107,840 | €99,238 | -€8,602 | -8.0% |
| Amounts receivable within one year | 40/41 | €107,840 | €99,238 | -€8,602 | -8.0% |
| Trade receivables | 40 | - | €53,539 | +€53,539 | |
| Other amounts receivable | 41 | €107,840 | €45,699 | -€62,141 | -57.6% |
| Total equity and liabilities | 10/49 | €300,427 | €293,786 | -€6,641 | -2.2% |
| Equity | 10/15 | €185,491 | €215,186 | +€29,695 | +16.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €180,530 | €196,594 | +€16,064 | +8.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €178,671 | €194,735 | +€16,064 | +9.0% |
| Profit (loss) carried forward | 14 | -€13,631 | - | +€13,631 | |
| Amounts payable | 17/49 | €114,936 | €78,600 | -€36,336 | -31.6% |
| Amounts payable after more than one year | 17 | - | €6,500 | +€6,500 | |
| Financial debts | 170/4 | - | €6,500 | +€6,500 | |
| Amounts payable within one year | 42/48 | €114,936 | €72,100 | -€42,836 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | €1,068 | - | -€1,068 | |
| Financial debts | 43 | €7,527 | €14,984 | +€7,457 | +99.1% |
| Credit institutions | 430/8 | €7,527 | €2,484 | -€5,043 | -67.0% |
| Other loans | 439 | - | €12,500 | +€12,500 | |
| Trade debts | 44 | - | €5,615 | +€5,615 | |
| Suppliers | 440/4 | - | €5,615 | +€5,615 | |
| Taxes, remuneration and social security | 45 | €8,965 | €29,153 | +€20,188 | +225% |
| Taxes | 450/3 | €8,965 | €29,153 | +€20,188 | +225% |
| Other amounts payable | 47/48 | €97,376 | €22,348 | -€75,028 | -77.0% |
| Non-recurring operating income | 76A | €5,743 | - | -€5,743 | |
| Other operating charges | 640/8 | - | €1,888 | +€1,888 | |
| Non-recurring operating charges | 66A | - | €14,000 | +€14,000 | |
| Gross operating margin | 9900 | €28,021 | €66,666 | +€38,645 | +138% |
| Operating profit (loss) | 9901 | €28,021 | €50,778 | +€22,757 | +81.2% |
| Financial charges | 65/66B | €10,309 | €12,561 | +€2,252 | +21.8% |
| Recurring financial charges | 65 | €309 | €12,561 | +€12,252 | +3,965% |
| Non-recurring financial charges | 66B | €10,000 | - | -€10,000 | |
| Profit (loss) for the period before taxes | 9903 | €17,712 | €38,217 | +€20,505 | +116% |
| Income taxes | 67/77 | €3,113 | €8,522 | +€5,409 | +174% |
| Profit (loss) for the period | 9904 | €14,599 | €29,695 | +€15,096 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €14,599 | €29,695 | +€15,096 | +103% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.