FISO TRANS: 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 TRANS
Largest movements
- Tangible fixed assets +€87,781
up €87,781 (+77.3%), from €113,592 to €201,374
of which Furniture and vehicles: +€88,617
- Receivables within one year +€17,031
up €17,031 (+4.4%), from €389,767 to €406,798
of which Trade receivables: +€140,386
- Cash +€10,376
up €10,376 (+7.3%), from €141,899 to €152,275
mainly Net result for the year (+€199,676) and Depreciation (+€52,719)
- Reserves +€64,176
up €64,176 (+11.1%), from €576,074 to €640,250
of which Distributable reserves: +€64,176
- Tax, wage and social debts +€37,497
up €37,497 (+126%), from €29,686 to €67,184
of which Taxes: +€37,449
- Gross operating margin +€198,122
up €198,122 (+47.1%), from €420,454 to €618,576
- Staff costs +€48,780
up €48,780 (+36.0%), from €135,542 to €184,322
- Taxes +€35,816
up €35,816 (+64.5%), from €55,555 to €91,371
- Depreciation +€22,472
up €22,472 (+74.3%), from €30,247 to €52,719
- Other operating charges +€15,215
up €15,215 (+19.4%), from €78,371 to €93,585
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 | €657,726 | €772,952 | +€115,226 | +17.5% |
| Fixed assets | 21/28 | €122,592 | €210,509 | +€87,916 | +71.7% |
| Tangible fixed assets | 22/27 | €113,592 | €201,374 | +€87,781 | +77.3% |
| Plant, machinery and equipment | 23 | €1,766 | €931 | -€836 | -47.3% |
| Furniture and vehicles | 24 | €111,826 | €200,443 | +€88,617 | +79.2% |
| Financial fixed assets | 28 | €9,000 | €9,135 | +€135 | +1.5% |
| Current assets | 29/58 | €535,134 | €562,443 | +€27,310 | +5.1% |
| Amounts receivable within one year | 40/41 | €389,767 | €406,798 | +€17,031 | +4.4% |
| Trade receivables | 40 | €182,174 | €322,560 | +€140,386 | +77.1% |
| Other amounts receivable | 41 | €207,593 | €84,238 | -€123,355 | -59.4% |
| Cash at bank and in hand | 54/58 | €141,899 | €152,275 | +€10,376 | +7.3% |
| Deferred charges and accrued income | 490/1 | €3,468 | €3,370 | -€98 | -2.8% |
| Total equity and liabilities | 10/49 | €657,726 | €772,952 | +€115,226 | +17.5% |
| Equity | 10/15 | €594,674 | €658,850 | +€64,176 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €576,074 | €640,250 | +€64,176 | +11.1% |
| Tax-exempt reserves | 132 | €28,242 | €28,242 | = | 0.0% |
| Distributable reserves | 133 | €547,832 | €612,008 | +€64,176 | +11.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,052 | €114,102 | +€51,050 | +81.0% |
| Amounts payable within one year | 42/48 | €62,822 | €110,948 | +€48,126 | +76.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,740 | +€6,740 | |
| Financial debts | 43 | €9,000 | €9,000 | = | 0.0% |
| Credit institutions | 430/8 | €9,000 | €9,000 | = | 0.0% |
| Trade debts | 44 | €24,135 | €28,025 | +€3,889 | +16.1% |
| Suppliers | 440/4 | €24,135 | €28,025 | +€3,889 | +16.1% |
| Taxes, remuneration and social security | 45 | €29,686 | €67,184 | +€37,497 | +126% |
| Taxes | 450/3 | €19,827 | €57,277 | +€37,449 | +189% |
| Remuneration and social security | 454/9 | €9,859 | €9,907 | +€48 | +0.5% |
| Accrued charges and deferred income | 492/3 | €230 | €3,154 | +€2,924 | +1,270% |
| Remuneration, social security and pensions | 62 | €135,542 | €184,322 | +€48,780 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,247 | €52,719 | +€22,472 | +74.3% |
| Other operating charges | 640/8 | €78,371 | €93,585 | +€15,215 | +19.4% |
| Gross operating margin | 9900 | €420,454 | €618,576 | +€198,122 | +47.1% |
| Operating profit (loss) | 9901 | €176,295 | €287,950 | +€111,655 | +63.3% |
| Financial income | 75/76B | €11,672 | €4,507 | -€7,166 | -61.4% |
| Recurring financial income | 75 | €11,672 | €4,507 | -€7,166 | -61.4% |
| Financial charges | 65/66B | €2,382 | €1,409 | -€973 | -40.8% |
| Recurring financial charges | 65 | €2,382 | €1,409 | -€973 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €185,585 | €291,047 | +€105,462 | +56.8% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €55,555 | €91,371 | +€35,816 | +64.5% |
| Profit (loss) for the period | 9904 | €130,030 | €199,676 | +€69,646 | +53.6% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €130,030 | €199,676 | +€69,646 | +53.6% |
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 14 October 2026 via checked.be.