Fisser: 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.
Fisser
Largest movements
- Deferred charges and accrued income +€39,912
up €39,912 (+8,820%), from €453 to €40,365
- Receivables within one year +€23,429
up €23,429 (+107%), from €21,840 to €45,269
of which Trade receivables: +€21,924
- Cash -€22,112
down €22,112 (-31.4%), from €70,525 to €48,413
mainly Deferred charges and accrued income (-€39,912) and Receivables within one year (-€23,429)
- Trade debts +€38,012
up €38,012 (+534%), from €7,124 to €45,136
- Other debts +€8,239
up €8,239 (+21.1%), from €39,040 to €47,279
- Tax, wage and social debts -€5,947
down €5,947 (-29.1%), from €20,422 to €14,475
- Advances received +€2,263
new in 2022: €2,263
- Gross operating margin -€23,045
down €23,045 (-57.0%), from €40,434 to €17,389
- Taxes -€8,646
down €8,646 (-85.6%), from €10,104 to €1,458
- Depreciation +€4,712
up €4,712 (+57.8%), from €8,151 to €12,863
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,522 | €165,053 | +€43,531 | +35.8% |
| Fixed assets | 21/28 | €28,705 | €31,006 | +€2,301 | +8.0% |
| Intangible fixed assets | 21 | - | €1,266 | +€1,266 | |
| Tangible fixed assets | 22/27 | €28,705 | €29,740 | +€1,035 | +3.6% |
| Plant, machinery and equipment | 23 | €15,569 | €20,656 | +€5,087 | +32.7% |
| Furniture and vehicles | 24 | €13,136 | €9,084 | -€4,052 | -30.8% |
| Current assets | 29/58 | €92,817 | €134,047 | +€41,229 | +44.4% |
| Amounts receivable within one year | 40/41 | €21,840 | €45,269 | +€23,429 | +107% |
| Trade receivables | 40 | €21,632 | €43,556 | +€21,924 | +101% |
| Other amounts receivable | 41 | €208 | €1,713 | +€1,505 | +723% |
| Cash at bank and in hand | 54/58 | €70,525 | €48,413 | -€22,112 | -31.4% |
| Deferred charges and accrued income | 490/1 | €453 | €40,365 | +€39,912 | +8,820% |
| Total equity and liabilities | 10/49 | €121,522 | €165,053 | +€43,531 | +35.8% |
| Equity | 10/15 | €54,937 | €55,900 | +€964 | +1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €37,860 | €37,860 | = | 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% |
| Distributable reserves | 133 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,677 | €5,640 | +€964 | +20.6% |
| Amounts payable | 17/49 | €66,586 | €109,153 | +€42,567 | +63.9% |
| Amounts payable within one year | 42/48 | €66,586 | €109,153 | +€42,567 | +63.9% |
| Trade debts | 44 | €7,124 | €45,136 | +€38,012 | +534% |
| Suppliers | 440/4 | €7,124 | €45,136 | +€38,012 | +534% |
| Advances received on contracts in progress | 46 | - | €2,263 | +€2,263 | |
| Taxes, remuneration and social security | 45 | €20,422 | €14,475 | -€5,947 | -29.1% |
| Taxes | 450/3 | €20,422 | €14,475 | -€5,947 | -29.1% |
| Other amounts payable | 47/48 | €39,040 | €47,279 | +€8,239 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,151 | €12,863 | +€4,712 | +57.8% |
| Other operating charges | 640/8 | €1,205 | €1,505 | +€300 | +24.9% |
| Gross operating margin | 9900 | €40,434 | €17,389 | -€23,045 | -57.0% |
| Operating profit (loss) | 9901 | €31,078 | €3,021 | -€28,057 | -90.3% |
| Financial income | 75/76B | €2 | €1 | -€1 | -65.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -65.0% |
| Financial charges | 65/66B | €254 | €600 | +€346 | +136% |
| Recurring financial charges | 65 | €254 | €600 | +€346 | +136% |
| Profit (loss) for the period before taxes | 9903 | €30,826 | €2,422 | -€28,404 | -92.1% |
| Income taxes | 67/77 | €10,104 | €1,458 | -€8,646 | -85.6% |
| Profit (loss) for the period | 9904 | €20,721 | €964 | -€19,758 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,721 | €964 | -€19,758 | -95.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.