SC-FISC: 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.
SC-FISC
Largest movements
- Cash -€237
down €237 (-57.2%), from €414 to €177
mainly Net result for the year (-€638) and Trade debts (-€126)
- Profit (loss) carried forward -€638
down €638 (-363%), from -€176 to -€814
- Accrued charges and deferred income +€528
new in 2025: €528
- Gross operating margin +€178
up €178 (+73.1%), from -€244 to -€66
- Financial charges -€77
down €77 (-63.2%), from €122 to €45
- Other operating charges +€14
up €14 (+2.8%), from €513 to €528
- Taxes -€4
no longer reported in 2025 (was €4)
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 | €14,452 | €14,215 | -€237 | -1.6% |
| Current assets | 29/58 | €14,452 | €14,215 | -€237 | -1.6% |
| Amounts receivable within one year | 40/41 | €14,038 | €14,038 | = | 0.0% |
| Trade receivables | 40 | €14,025 | €14,025 | = | 0.0% |
| Other amounts receivable | 41 | €13 | €13 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €414 | €177 | -€237 | -57.2% |
| Total equity and liabilities | 10/49 | €14,452 | €14,215 | -€237 | -1.6% |
| Equity | 10/15 | €6,124 | €5,486 | -€638 | -10.4% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Contributions outside capital | 11 | €6,300 | €6,300 | = | 0.0% |
| Other | 1109/19 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176 | -€814 | -€638 | -363% |
| Amounts payable | 17/49 | €8,328 | €8,729 | +€402 | +4.8% |
| Amounts payable within one year | 42/48 | €8,328 | €8,202 | -€126 | -1.5% |
| Trade debts | 44 | €8,328 | €8,202 | -€126 | -1.5% |
| Suppliers | 440/4 | €8,328 | €8,202 | -€126 | -1.5% |
| Accrued charges and deferred income | 492/3 | - | €528 | +€528 | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€244 | -€66 | +€178 | +73.1% |
| Operating profit (loss) | 9901 | -€757 | -€593 | +€164 | +21.6% |
| Financial charges | 65/66B | €122 | €45 | -€77 | -63.2% |
| Recurring financial charges | 65 | €122 | €45 | -€77 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | -€880 | -€638 | +€241 | +27.4% |
| Income taxes | 67/77 | €4 | - | -€4 | |
| Profit (loss) for the period | 9904 | -€883 | -€638 | +€245 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€883 | -€638 | +€245 | +27.7% |
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 24 October 2026 via checked.be.