FISKOPHIL IMMO: 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.
FISKOPHIL IMMO
Largest movements
- Tangible fixed assets -€6,528
down €6,528 (-1.5%), from €427,801 to €421,273
of which Land and buildings: -€18,976
- Receivables within one year -€5,769
down €5,769 (-6.5%), from €89,220 to €83,451
of which Trade receivables: -€6,921
- Debts after one year -€40,006
down €40,006 (-12.2%), from €326,767 to €286,761
- Trade debts +€32,429
new in 2024: €32,429
- Profit (loss) carried forward -€14,882
down €14,882 (-13.2%), from €112,479 to €97,597
- Other debts +€12,391
up €12,391 (+211.9%), from €5,848 to €18,239
- Tax, wage and social debts -€5,338
down €5,338 (-47.3%), from €11,277 to €5,939
- Gross operating margin -€55,267
down €55,267 (-66.2%), from €83,515 to €28,248
- Taxes -€11,277
no longer reported in 2024 (was €11,277)
- Other operating charges -€3,609
down €3,609 (-23.0%), from €15,701 to €12,092
- Financial charges -€1,071
down €1,071 (-13.2%), from €8,133 to €7,062
- Depreciation +€836
up €836 (+3.6%), from €23,140 to €23,976
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 | €520,524 | €506,179 | -€14,345 | -2.8% |
| Fixed assets | 21/28 | €427,801 | €421,273 | -€6,528 | -1.5% |
| Tangible fixed assets | 22/27 | €427,801 | €421,273 | -€6,528 | -1.5% |
| Land and buildings | 22 | €406,965 | €387,989 | -€18,976 | -4.7% |
| Furniture and vehicles | 24 | €20,836 | €15,835 | -€5,001 | -24.0% |
| Assets under construction and advance payments | 27 | - | €17,449 | +€17,449 | |
| Current assets | 29/58 | €92,723 | €84,906 | -€7,817 | -8.4% |
| Amounts receivable within one year | 40/41 | €89,220 | €83,451 | -€5,769 | -6.5% |
| Trade receivables | 40 | €25,820 | €18,899 | -€6,921 | -26.8% |
| Other amounts receivable | 41 | €63,400 | €64,552 | +€1,152 | +1.8% |
| Cash at bank and in hand | 54/58 | €3,503 | €1,455 | -€2,048 | -58.5% |
| Total equity and liabilities | 10/49 | €520,524 | €506,179 | -€14,345 | -2.8% |
| Equity | 10/15 | €131,233 | €116,351 | -€14,882 | -11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €154 | €154 | = | 0.0% |
| Non-distributable reserves | 130/1 | €154 | €154 | = | 0.0% |
| Legal reserve | 130 | €154 | - | -€154 | |
| Reserves not available under the articles | 1311 | - | €154 | +€154 | |
| Profit (loss) carried forward | 14 | €112,479 | €97,597 | -€14,882 | -13.2% |
| Amounts payable | 17/49 | €389,291 | €389,828 | +€537 | +0.1% |
| Amounts payable after more than one year | 17 | €326,767 | €286,761 | -€40,006 | -12.2% |
| Financial debts | 170/4 | €326,767 | €286,761 | -€40,006 | -12.2% |
| Amounts payable within one year | 42/48 | €62,524 | €103,067 | +€40,543 | +64.8% |
| Current portion of amounts payable after more than one year | 42 | €45,399 | €46,460 | +€1,061 | +2.3% |
| Trade debts | 44 | - | €32,429 | +€32,429 | |
| Suppliers | 440/4 | - | €32,429 | +€32,429 | |
| Taxes, remuneration and social security | 45 | €11,277 | €5,939 | -€5,338 | -47.3% |
| Taxes | 450/3 | €11,277 | €5,939 | -€5,338 | -47.3% |
| Other amounts payable | 47/48 | €5,848 | €18,239 | +€12,391 | +211.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,140 | €23,976 | +€836 | +3.6% |
| Other operating charges | 640/8 | €15,701 | €12,092 | -€3,609 | -23.0% |
| Gross operating margin | 9900 | €83,515 | €28,248 | -€55,267 | -66.2% |
| Operating profit (loss) | 9901 | €44,674 | -€7,820 | -€52,494 | |
| Financial charges | 65/66B | €8,133 | €7,062 | -€1,071 | -13.2% |
| Recurring financial charges | 65 | €8,133 | €7,062 | -€1,071 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €36,541 | -€14,882 | -€51,423 | |
| Income taxes | 67/77 | €11,277 | - | -€11,277 | |
| Profit (loss) for the period | 9904 | €25,264 | -€14,882 | -€40,146 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,264 | -€14,882 | -€40,146 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.