FISNADIBO: 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.
What changed
FISNADIBO
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€25,405
2024 · €13,701-€39,106
Equity
€66,739
2024 · €92,144-€25,405
Cash
€26,227
2024 · €23,608+€2,619
Balance sheet total
€471,445
2024 · €465,929+€5,515
Largest movements
Assets
- Receivables within one year +€23,379
up €23,379 (+222.7%), from €10,496 to €33,875
- Tangible fixed assets -€20,540
down €20,540 (-5.3%), from €387,360 to €366,821
of which Furniture and vehicles: -€15,044
Equity and liabilities
- Debts after one year -€40,628
down €40,628 (-18.4%), from €220,601 to €179,973
- Provisions +€27,174
new in 2025: €27,174
- Profit (loss) carried forward -€25,405
down €25,405 (-35.4%), from €71,684 to €46,279
- Other debts +€22,022
up €22,022 (+23.0%), from €95,946 to €117,968
- Trade debts +€17,548
up €17,548 (+29004.4%), from €61 to €17,608
Income statement
- Turnover -€105,756
no longer reported in 2025 (was €105,756)
- Purchases and services -€64,825
no longer reported in 2025 (was €64,825)
- Provisions +€27,174
new in 2025: €27,174
- Gross operating margin -€12,756
down €12,756 (-22.1%), from €57,804 to €45,048
- Taxes +€6,628
up €6,628 (+102.3%), from €6,480 to €13,108
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.
Result 2024
€13,701
Gross operating margin
-€12,756
Depreciation
+€4,674
Provisions
-€27,174
Other operating charges
-€1,734
Other operating items
+€4,674
Financial income
-€526
Financial charges
+€363
Taxes
-€6,628
Result 2025
-€25,405
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.
From operations
+€45,469
Investment
-€4,674
Financing
-€38,175
Cash 2024
€23,608
From operations (derived)
+€45,469
Net result for the year
-€25,405
Depreciation
+€25,214
Receivables within one year
-€23,379
Deferred charges and accrued income
-€57
Provisions
+€27,174
Trade debts
+€17,548
Tax, wage and social debts
+€177
Other debts
+€22,022
Accrued charges and deferred income
+€2,175
Investment (derived)
-€4,674
Investment in fixed assets (net)
-€4,674
Financing
-€38,175
Debts after one year
-€40,628
Current portion of long-term debt
+€2,453
Cash 2025
€26,227
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €465,929 | €471,445 | +€5,515 | +1.2% |
| Fixed assets | 21/28 | €430,860 | €410,321 | -€20,540 | -4.8% |
| Tangible fixed assets | 22/27 | €387,360 | €366,821 | -€20,540 | -5.3% |
| Land and buildings | 22 | €325,453 | €322,936 | -€2,517 | -0.8% |
| Furniture and vehicles | 24 | €54,547 | €39,503 | -€15,044 | -27.6% |
| Other tangible fixed assets | 26 | €7,360 | €4,381 | -€2,979 | -40.5% |
| Financial fixed assets | 28 | €43,500 | €43,500 | = | 0.0% |
| Current assets | 29/58 | €35,069 | €61,124 | +€26,055 | +74.3% |
| Amounts receivable within one year | 40/41 | €10,496 | €33,875 | +€23,379 | +222.7% |
| Trade receivables | 40 | €10,496 | €33,875 | +€23,379 | +222.7% |
| Cash at bank and in hand | 54/58 | €23,608 | €26,227 | +€2,619 | +11.1% |
| Deferred charges and accrued income | 490/1 | €966 | €1,022 | +€57 | +5.9% |
| Total equity and liabilities | 10/49 | €465,929 | €471,445 | +€5,515 | +1.2% |
| Equity | 10/15 | €92,144 | €66,739 | -€25,405 | -27.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,684 | €46,279 | -€25,405 | -35.4% |
| Provisions and deferred taxes | 16 | - | €27,174 | +€27,174 | |
| Provisions for liabilities and charges | 160/5 | - | €27,174 | +€27,174 | |
| Pensions and similar obligations | 160 | - | €27,174 | +€27,174 | |
| Amounts payable | 17/49 | €373,786 | €377,532 | +€3,747 | +1.0% |
| Amounts payable after more than one year | 17 | €220,601 | €179,973 | -€40,628 | -18.4% |
| Financial debts | 170/4 | €220,601 | €179,973 | -€40,628 | -18.4% |
| Amounts payable within one year | 42/48 | €142,381 | €184,581 | +€42,200 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €38,175 | €40,628 | +€2,453 | +6.4% |
| Trade debts | 44 | €61 | €17,608 | +€17,548 | +29004.4% |
| Suppliers | 440/4 | €61 | €17,608 | +€17,548 | +29004.4% |
| Taxes, remuneration and social security | 45 | €8,199 | €8,376 | +€177 | +2.2% |
| Taxes | 450/3 | €8,199 | €8,376 | +€177 | +2.2% |
| Other amounts payable | 47/48 | €95,946 | €117,968 | +€22,022 | +23.0% |
| Accrued charges and deferred income | 492/3 | €10,803 | €12,978 | +€2,175 | +20.1% |
| Turnover | 70 | €105,756 | - | -€105,756 | |
| Non-recurring operating income | 76A | - | €4,674 | +€4,674 | |
| Goods, raw materials, services and sundry goods | 60/61 | €64,825 | - | -€64,825 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,889 | €25,214 | -€4,674 | -15.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €27,174 | +€27,174 | |
| Other operating charges | 640/8 | €1,638 | €3,372 | +€1,734 | +105.9% |
| Non-recurring operating charges | 66A | - | -€4,674 | -€4,674 | |
| Gross operating margin | 9900 | €57,804 | €45,048 | -€12,756 | -22.1% |
| Operating profit (loss) | 9901 | €26,278 | -€6,037 | -€32,315 | |
| Financial income | 75/76B | €530 | €4 | -€526 | -99.2% |
| Recurring financial income | 75 | €530 | €4 | -€526 | -99.2% |
| Financial charges | 65/66B | €6,627 | €6,264 | -€363 | -5.5% |
| Recurring financial charges | 65 | €6,627 | €6,264 | -€363 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €20,181 | -€12,297 | -€32,478 | |
| Income taxes | 67/77 | €6,480 | €13,108 | +€6,628 | +102.3% |
| Profit (loss) for the period | 9904 | €13,701 | -€25,405 | -€39,106 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,701 | -€25,405 | -€39,106 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.