Fiscom: what changed
Fiscom
Largest movements
- Receivables within one year -€73,529
down €73,529 (-37.4%), from €196,665 to €123,135
of which Trade receivables: -€62,426
- Cash +€12,837
up €12,837 (+31.0%), from €41,451 to €54,288
mainly Receivables within one year (+€73,529) and Tax, wage and social debts (+€37,156)
- Advances received -€46,561
down €46,561 (-97.3%), from €47,834 to €1,273
- Tax, wage and social debts +€37,156
up €37,156 (+1,556%), from €2,388 to €39,543
of which Taxes: +€29,112
- Trade debts -€35,954
down €35,954 (-58.4%), from €61,567 to €25,614
- Other debts -€21,758
down €21,758 (-10.3%), from €211,153 to €189,394
- Profit (loss) carried forward +€18,776
up €18,776 (+4.9%), from -€383,984 to -€365,209
- Gross operating margin +€119,964
up €119,964 (+330%), from €36,382 to €156,346
- Staff costs +€55,599
up €55,599 (+765%), from €7,265 to €62,864
- Write-downs +€46,118
up €46,118 (+625%), from €7,380 to €53,498
- Taxes +€14,026
new in 2025: €14,026
- Other operating charges +€3,262
up €3,262 (+179%), from €1,822 to €5,084
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €242,050 | €179,475 | -€62,575 | -25.9% |
| Fixed assets | 21/28 | €3,935 | €2,052 | -€1,883 | -47.9% |
| Tangible fixed assets | 22/27 | €3,935 | €2,052 | -€1,883 | -47.9% |
| Furniture and vehicles | 24 | €3,935 | €2,052 | -€1,883 | -47.9% |
| Current assets | 29/58 | €238,115 | €177,423 | -€60,692 | -25.5% |
| Amounts receivable within one year | 40/41 | €196,665 | €123,135 | -€73,529 | -37.4% |
| Trade receivables | 40 | €185,561 | €123,135 | -€62,426 | -33.6% |
| Other amounts receivable | 41 | €11,103 | - | -€11,103 | |
| Cash at bank and in hand | 54/58 | €41,451 | €54,288 | +€12,837 | +31.0% |
| Total equity and liabilities | 10/49 | €242,050 | €179,475 | -€62,575 | -25.9% |
| Equity | 10/15 | -€95,125 | -€76,349 | +€18,776 | +19.7% |
| Contributions | 10/11 | €254,933 | €254,933 | = | 0.0% |
| Capital | 10 | €254,933 | €254,933 | = | 0.0% |
| Issued capital | 100 | €254,933 | €254,933 | = | 0.0% |
| Reserves | 13 | €33,926 | €33,926 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €30,827 | €30,827 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€383,984 | -€365,209 | +€18,776 | +4.9% |
| Amounts payable | 17/49 | €337,175 | €255,825 | -€81,351 | -24.1% |
| Amounts payable within one year | 42/48 | €322,942 | €255,825 | -€67,117 | -20.8% |
| Trade debts | 44 | €61,567 | €25,614 | -€35,954 | -58.4% |
| Suppliers | 440/4 | €61,567 | €25,614 | -€35,954 | -58.4% |
| Advances received on contracts in progress | 46 | €47,834 | €1,273 | -€46,561 | -97.3% |
| Taxes, remuneration and social security | 45 | €2,388 | €39,543 | +€37,156 | +1,556% |
| Taxes | 450/3 | €93 | €29,206 | +€29,112 | +31,183% |
| Remuneration and social security | 454/9 | €2,294 | €10,338 | +€8,043 | +351% |
| Other amounts payable | 47/48 | €211,153 | €189,394 | -€21,758 | -10.3% |
| Accrued charges and deferred income | 492/3 | €14,234 | - | -€14,234 | |
| Remuneration, social security and pensions | 62 | €7,265 | €62,864 | +€55,599 | +765% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,715 | €1,883 | +€168 | +9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,380 | €53,498 | +€46,118 | +625% |
| Other operating charges | 640/8 | €1,822 | €5,084 | +€3,262 | +179% |
| Gross operating margin | 9900 | €36,382 | €156,346 | +€119,964 | +330% |
| Operating profit (loss) | 9901 | €18,200 | €33,016 | +€14,816 | +81.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €185 | €215 | +€30 | +16.3% |
| Recurring financial charges | 65 | €185 | €215 | +€30 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €18,016 | €32,802 | +€14,785 | +82.1% |
| Income taxes | 67/77 | - | €14,026 | +€14,026 | |
| Profit (loss) for the period | 9904 | €18,016 | €18,776 | +€759 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,016 | €18,776 | +€759 | +4.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.