FISKOREP: what changed
Two fiscal 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.
FISKOREP
Largest movements
- Receivables within one year -€3,485
down €3,485 (-22.0%), from €15,854 to €12,369
of which Trade receivables: -€3,485
- Reserves +€14,443
up €14,443 (+13.1%), from €110,472 to €124,916
of which Distributable reserves: +€14,443
- Other debts -€12,453
down €12,453 (-66.2%), from €18,808 to €6,355
- Tax, wage and social debts -€3,850
down €3,850 (-79.9%), from €4,820 to €970
- Taxes -€2,329
down €2,329 (-31.4%), from €7,409 to €5,080
- Gross operating margin -€1,496
down €1,496 (-6.6%), from €22,508 to €21,012
- Financial income -€591
no longer reported in 2025 (was €591)
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.
Cash bridge derived
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 | €127,567 | €125,687 | -€1,881 | -1.5% |
| Current assets | 29/58 | €127,567 | €125,687 | -€1,881 | -1.5% |
| Amounts receivable within one year | 40/41 | €15,854 | €12,369 | -€3,485 | -22.0% |
| Trade receivables | 40 | €15,786 | €12,301 | -€3,485 | -22.1% |
| Other amounts receivable | 41 | €68 | €68 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €111,713 | €112,672 | +€959 | +0.9% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €127,567 | €125,687 | -€1,881 | -1.5% |
| Equity | 10/15 | €103,872 | €118,315 | +€14,443 | +13.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €110,472 | €124,916 | +€14,443 | +13.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €108,613 | €123,057 | +€14,443 | +13.3% |
| Profit (loss) carried forward | 14 | -€12,798 | -€12,798 | = | 0.0% |
| Amounts payable | 17/49 | €23,696 | €7,372 | -€16,324 | -68.9% |
| Amounts payable within one year | 42/48 | €23,696 | €7,372 | -€16,324 | -68.9% |
| Trade debts | 44 | €67 | €46 | -€20 | -30.4% |
| Suppliers | 440/4 | €67 | €46 | -€20 | -30.4% |
| Taxes, remuneration and social security | 45 | €4,820 | €970 | -€3,850 | -79.9% |
| Taxes | 450/3 | €4,820 | €970 | -€3,850 | -79.9% |
| Other amounts payable | 47/48 | €18,808 | €6,355 | -€12,453 | -66.2% |
| Gross operating margin | 9900 | €22,508 | €21,012 | -€1,496 | -6.6% |
| Operating profit (loss) | 9901 | €22,508 | €21,012 | -€1,496 | -6.6% |
| Financial income | 75/76B | €591 | - | -€591 | |
| Recurring financial income | 75 | €591 | - | -€591 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €23,055 | €20,967 | -€2,087 | -9.1% |
| Income taxes | 67/77 | €7,409 | €5,080 | -€2,329 | -31.4% |
| Profit (loss) for the period | 9904 | €15,646 | €15,888 | +€242 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,646 | €15,888 | +€242 | +1.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.