TP 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.
TP FISCA
Largest movements
- Receivables within one year +€22,824
up €22,824 (+43.7%), from €52,238 to €75,062
of which Other amounts receivable: +€11,721
- Tangible fixed assets -€9,059
down €9,059 (-32.8%), from €27,595 to €18,536
- Cash -€4,280
down €4,280 (-6.4%), from €66,819 to €62,539
mainly Receivables within one year (-€22,824) and Debts after one year (-€12,914)
- Reserves +€28,000
up €28,000 (+31.5%), from €88,860 to €116,860
of which Distributable reserves: +€28,000
- Debts after one year -€12,914
no longer reported in 2025 (was €12,914)
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts -€4,383
down €4,383 (-82.2%), from €5,333 to €950
- Current portion of long-term debt +€3,012
up €3,012 (+30.4%), from €9,902 to €12,914
- Staff costs +€16,810
up €16,810 (+155.8%), from €10,793 to €27,603
- Gross operating margin +€6,745
up €6,745 (+8.7%), from €77,743 to €84,488
- Depreciation +€1,772
up €1,772 (+24.3%), from €7,287 to €9,059
- Taxes +€1,402
up €1,402 (+8.8%), from €15,855 to €17,256
- Other operating charges -€965
down €965 (-44.1%), from €2,187 to €1,222
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.
Cash bridge derived
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 | €146,652 | €156,137 | +€9,485 | +6.5% |
| Fixed assets | 21/28 | €27,595 | €18,536 | -€9,059 | -32.8% |
| Tangible fixed assets | 22/27 | €27,595 | €18,536 | -€9,059 | -32.8% |
| Furniture and vehicles | 24 | €27,595 | €18,536 | -€9,059 | -32.8% |
| Current assets | 29/58 | €119,057 | €137,601 | +€18,544 | +15.6% |
| Amounts receivable within one year | 40/41 | €52,238 | €75,062 | +€22,824 | +43.7% |
| Trade receivables | 40 | €52,238 | €63,341 | +€11,103 | +21.3% |
| Other amounts receivable | 41 | - | €11,721 | +€11,721 | |
| Cash at bank and in hand | 54/58 | €66,819 | €62,539 | -€4,280 | -6.4% |
| Total equity and liabilities | 10/49 | €146,652 | €156,137 | +€9,485 | +6.5% |
| Equity | 10/15 | €95,704 | €123,971 | +€28,267 | +29.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,860 | €116,860 | +€28,000 | +31.5% |
| 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 | €87,000 | €115,000 | +€28,000 | +32.2% |
| Profit (loss) carried forward | 14 | €644 | €911 | +€267 | +41.6% |
| Amounts payable | 17/49 | €50,948 | €32,166 | -€18,782 | -36.9% |
| Amounts payable after more than one year | 17 | €12,914 | - | -€12,914 | |
| Financial debts | 170/4 | €12,914 | - | -€12,914 | |
| Amounts payable within one year | 42/48 | €36,534 | €32,166 | -€4,368 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €9,902 | €12,914 | +€3,012 | +30.4% |
| Trade debts | 44 | €5,333 | €950 | -€4,383 | -82.2% |
| Suppliers | 440/4 | €5,333 | €950 | -€4,383 | -82.2% |
| Taxes, remuneration and social security | 45 | €16,299 | €18,302 | +€2,003 | +12.3% |
| Taxes | 450/3 | €16,153 | €16,432 | +€279 | +1.7% |
| Remuneration and social security | 454/9 | €146 | €1,870 | +€1,724 | +1177.5% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €10,793 | €27,603 | +€16,810 | +155.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,287 | €9,059 | +€1,772 | +24.3% |
| Other operating charges | 640/8 | €2,187 | €1,222 | -€965 | -44.1% |
| Gross operating margin | 9900 | €77,743 | €84,488 | +€6,745 | +8.7% |
| Operating profit (loss) | 9901 | €57,477 | €46,605 | -€10,872 | -18.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +620.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +620.0% |
| Financial charges | 65/66B | €1,250 | €1,081 | -€169 | -13.5% |
| Recurring financial charges | 65 | €1,250 | €1,074 | -€176 | -14.1% |
| Non-recurring financial charges | 66B | - | €7 | +€7 | |
| Profit (loss) for the period before taxes | 9903 | €56,227 | €45,524 | -€10,703 | -19.0% |
| Income taxes | 67/77 | €15,855 | €17,256 | +€1,402 | +8.8% |
| Profit (loss) for the period | 9904 | €40,372 | €28,267 | -€12,105 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,372 | €28,267 | -€12,105 | -30.0% |
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 10 October 2026 via checked.be.