LC FISCA: 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.
LC FISCA
Largest movements
- Cash +€49,279
up €49,279 (+221%), from €22,280 to €71,558
mainly Net result for the year (+€55,638) and Tax, wage and social debts (+€8,171)
- Receivables within one year +€10,032
up €10,032 (+33.7%), from €29,741 to €39,773
of which Trade receivables: +€10,032
- Tangible fixed assets -€3,066
down €3,066 (-20.9%), from €14,639 to €11,573
of which Furniture and vehicles: -€6,543
- Profit (loss) carried forward +€49,638
up €49,638 (+107%), from €46,284 to €95,923
- Tax, wage and social debts +€8,171
up €8,171 (+125%), from €6,519 to €14,690
- Other debts +€5,748
up €5,748 (+669%), from €859 to €6,607
- Debts after one year -€4,003
down €4,003 (-74.3%), from €5,390 to €1,387
- Trade debts -€2,426
down €2,426 (-84.3%), from €2,876 to €450
- Gross operating margin +€37,968
up €37,968 (+86.1%), from €44,123 to €82,091
- Taxes +€7,509
up €7,509 (+78.4%), from €9,577 to €17,086
- Depreciation +€1,694
up €1,694 (+30.6%), from €5,538 to €7,233
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 | €67,659 | €124,605 | +€56,947 | +84.2% |
| Fixed assets | 21/28 | €14,639 | €11,573 | -€3,066 | -20.9% |
| Tangible fixed assets | 22/27 | €14,639 | €11,573 | -€3,066 | -20.9% |
| Furniture and vehicles | 24 | €14,639 | €8,096 | -€6,543 | -44.7% |
| Other tangible fixed assets | 26 | - | €3,477 | +€3,477 | |
| Current assets | 29/58 | €53,019 | €113,032 | +€60,013 | +113% |
| Amounts receivable within one year | 40/41 | €29,741 | €39,773 | +€10,032 | +33.7% |
| Trade receivables | 40 | €17,741 | €27,773 | +€10,032 | +56.5% |
| Other amounts receivable | 41 | €12,000 | €12,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,280 | €71,558 | +€49,279 | +221% |
| Deferred charges and accrued income | 490/1 | €999 | €1,701 | +€702 | +70.2% |
| Total equity and liabilities | 10/49 | €67,659 | €124,605 | +€56,947 | +84.2% |
| Equity | 10/15 | €47,784 | €97,423 | +€49,638 | +104% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,284 | €95,923 | +€49,638 | +107% |
| Amounts payable | 17/49 | €19,874 | €27,183 | +€7,308 | +36.8% |
| Amounts payable after more than one year | 17 | €5,390 | €1,387 | -€4,003 | -74.3% |
| Financial debts | 170/4 | €5,390 | €1,387 | -€4,003 | -74.3% |
| Amounts payable within one year | 42/48 | €14,033 | €25,751 | +€11,718 | +83.5% |
| Current portion of amounts payable after more than one year | 42 | €3,778 | €4,003 | +€225 | +6.0% |
| Trade debts | 44 | €2,876 | €450 | -€2,426 | -84.3% |
| Suppliers | 440/4 | €2,876 | €450 | -€2,426 | -84.3% |
| Taxes, remuneration and social security | 45 | €6,519 | €14,690 | +€8,171 | +125% |
| Taxes | 450/3 | €6,519 | €14,690 | +€8,171 | +125% |
| Other amounts payable | 47/48 | €859 | €6,607 | +€5,748 | +669% |
| Accrued charges and deferred income | 492/3 | €451 | €45 | -€406 | -90.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,538 | €7,233 | +€1,694 | +30.6% |
| Other operating charges | 640/8 | €1,732 | €1,490 | -€243 | -14.0% |
| Gross operating margin | 9900 | €44,123 | €82,091 | +€37,968 | +86.1% |
| Operating profit (loss) | 9901 | €36,852 | €73,369 | +€36,517 | +99.1% |
| Financial charges | 65/66B | €934 | €644 | -€289 | -31.0% |
| Recurring financial charges | 65 | €934 | €644 | -€289 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €35,918 | €72,724 | +€36,806 | +102% |
| Income taxes | 67/77 | €9,577 | €17,086 | +€7,509 | +78.4% |
| Profit (loss) for the period | 9904 | €26,341 | €55,638 | +€29,298 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €26,341 | €55,638 | +€29,298 | +111% |
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 27 October 2026 via checked.be.