FISO CONSULT: 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.
FISO CONSULT
Largest movements
- Cash +€64,313
up €64,313 (+93.3%), from €68,968 to €133,282
mainly Other debts (+€205,974) and Net result for the year (+€127,673)
- Tangible fixed assets +€35,686
up €35,686 (+132%), from €27,009 to €62,695
of which Furniture and vehicles: +€33,887
- Intangible fixed assets -€17,500
down €17,500 (-11.9%), from €147,432 to €129,932
- Current investments +€14,594
up €14,594 (+268%), from €5,456 to €20,050
- Receivables after one year +€13,500
up €13,500 (+9.0%), from €150,000 to €163,500
- Other debts +€205,974
up €205,974 (+1,316%), from €15,651 to €221,625
- Profit (loss) carried forward -€95,923
no longer reported in 2025 (was €95,923)
- Tax, wage and social debts +€8,324
up €8,324 (+37.0%), from €22,473 to €30,797
- Gross operating margin +€62,123
up €62,123 (+49.7%), from €124,939 to €187,062
- Financial charges -€19,454
down €19,454, from €7,717 to -€11,737
- Taxes +€13,268
up €13,268 (+64.9%), from €20,433 to €33,701
- Depreciation +€6,874
up €6,874 (+21.5%), from €31,909 to €38,783
- Financial income +€2,579
up €2,579 (+1,144%), from €226 to €2,805
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
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 | €424,896 | €538,605 | +€113,709 | +26.8% |
| Fixed assets | 21/28 | €174,441 | €192,626 | +€18,186 | +10.4% |
| Intangible fixed assets | 21 | €147,432 | €129,932 | -€17,500 | -11.9% |
| Tangible fixed assets | 22/27 | €27,009 | €62,695 | +€35,686 | +132% |
| Plant, machinery and equipment | 23 | €4,909 | €5,842 | +€933 | +19.0% |
| Furniture and vehicles | 24 | €15,453 | €49,340 | +€33,887 | +219% |
| Other tangible fixed assets | 26 | €6,647 | €7,513 | +€866 | +13.0% |
| Current assets | 29/58 | €250,456 | €345,979 | +€95,523 | +38.1% |
| Amounts receivable after more than one year | 29 | €150,000 | €163,500 | +€13,500 | +9.0% |
| Other amounts receivable | 291 | €150,000 | €163,500 | +€13,500 | +9.0% |
| Amounts receivable within one year | 40/41 | €22,322 | €23,887 | +€1,564 | +7.0% |
| Trade receivables | 40 | €22,322 | €23,887 | +€1,564 | +7.0% |
| Current investments | 50/53 | €5,456 | €20,050 | +€14,594 | +268% |
| Cash at bank and in hand | 54/58 | €68,968 | €133,282 | +€64,313 | +93.3% |
| Deferred charges and accrued income | 490/1 | €3,709 | €5,261 | +€1,552 | +41.8% |
| Total equity and liabilities | 10/49 | €424,896 | €538,605 | +€113,709 | +26.8% |
| Equity | 10/15 | €176,153 | €80,826 | -€95,327 | -54.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,630 | €62,226 | +€596 | +1.0% |
| Distributable reserves | 133 | €61,630 | €62,226 | +€596 | +1.0% |
| Profit (loss) carried forward | 14 | €95,923 | - | -€95,923 | |
| Amounts payable | 17/49 | €248,744 | €457,780 | +€209,036 | +84.0% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €48,692 | €257,727 | +€209,035 | +429% |
| Current portion of amounts payable after more than one year | 42 | €5,092 | - | -€5,092 | |
| Financial debts | 43 | €3,418 | €3,407 | -€11 | -0.3% |
| Credit institutions | 430/8 | €3,418 | €3,407 | -€11 | -0.3% |
| Trade debts | 44 | €2,059 | €1,898 | -€161 | -7.8% |
| Suppliers | 440/4 | €2,059 | €1,898 | -€161 | -7.8% |
| Taxes, remuneration and social security | 45 | €22,473 | €30,797 | +€8,324 | +37.0% |
| Taxes | 450/3 | €22,473 | €30,797 | +€8,324 | +37.0% |
| Other amounts payable | 47/48 | €15,651 | €221,625 | +€205,974 | +1,316% |
| Accrued charges and deferred income | 492/3 | €52 | €53 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,909 | €38,783 | +€6,874 | +21.5% |
| Other operating charges | 640/8 | €3,060 | €1,446 | -€1,614 | -52.8% |
| Gross operating margin | 9900 | €124,939 | €187,062 | +€62,123 | +49.7% |
| Operating profit (loss) | 9901 | €89,969 | €146,833 | +€56,864 | +63.2% |
| Financial income | 75/76B | €226 | €2,805 | +€2,579 | +1,144% |
| Recurring financial income | 75 | €226 | €2,805 | +€2,579 | +1,144% |
| Financial charges | 65/66B | €7,717 | -€11,737 | -€19,454 | |
| Recurring financial charges | 65 | €7,717 | -€11,737 | -€19,454 | |
| Profit (loss) for the period before taxes | 9903 | €82,478 | €161,374 | +€78,897 | +95.7% |
| Income taxes | 67/77 | €20,433 | €33,701 | +€13,268 | +64.9% |
| Profit (loss) for the period | 9904 | €62,045 | €127,673 | +€65,629 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €62,045 | €127,673 | +€65,629 | +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 17 October 2026 via checked.be.