FISCAUBUD: 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.
FISCAUBUD
Largest movements
- Current investments +€59,000
up €59,000 (+29.4%), from €201,000 to €260,000
- Receivables within one year -€10,982
down €10,982 (-30.7%), from €35,779 to €24,797
- Tangible fixed assets -€8,926
down €8,926 (-36.1%), from €24,748 to €15,822
of which Furniture and vehicles: -€9,826
- Cash +€8,278
up €8,278 (+8.5%), from €97,926 to €106,204
mainly Net result for the year (+€52,173) and Receivables within one year (+€10,982)
- Reserves +€52,173
up €52,173 (+21.5%), from €242,592 to €294,765
- Tax, wage and social debts -€4,496
down €4,496 (-25.2%), from €17,828 to €13,332
- Gross operating margin -€15,583
down €15,583 (-16.2%), from €96,129 to €80,546
- Financial income +€8,279
up €8,279 (+262%), from €3,165 to €11,444
- Taxes -€2,559
down €2,559 (-8.7%), from €29,461 to €26,902
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 | €360,791 | €407,469 | +€46,678 | +12.9% |
| Fixed assets | 21/28 | €24,748 | €15,822 | -€8,926 | -36.1% |
| Tangible fixed assets | 22/27 | €24,748 | €15,822 | -€8,926 | -36.1% |
| Plant, machinery and equipment | 23 | €1,001 | €1,901 | +€900 | +89.9% |
| Furniture and vehicles | 24 | €23,747 | €13,921 | -€9,826 | -41.4% |
| Current assets | 29/58 | €336,043 | €391,647 | +€55,604 | +16.5% |
| Amounts receivable within one year | 40/41 | €35,779 | €24,797 | -€10,982 | -30.7% |
| Trade receivables | 40 | €35,779 | €24,797 | -€10,982 | -30.7% |
| Current investments | 50/53 | €201,000 | €260,000 | +€59,000 | +29.4% |
| Cash at bank and in hand | 54/58 | €97,926 | €106,204 | +€8,278 | +8.5% |
| Deferred charges and accrued income | 490/1 | €1,338 | €646 | -€692 | -51.7% |
| Total equity and liabilities | 10/49 | €360,791 | €407,469 | +€46,678 | +12.9% |
| Equity | 10/15 | €341,800 | €393,973 | +€52,173 | +15.3% |
| Contributions | 10/11 | €99,208 | €99,208 | = | 0.0% |
| Reserves | 13 | €242,592 | €294,765 | +€52,173 | +21.5% |
| Distributable reserves | 133 | €242,592 | €294,765 | +€52,173 | +21.5% |
| Amounts payable | 17/49 | €18,991 | €13,496 | -€5,495 | -28.9% |
| Amounts payable within one year | 42/48 | €18,866 | €13,496 | -€5,370 | -28.5% |
| Trade debts | 44 | €127 | €125 | -€2 | -1.6% |
| Suppliers | 440/4 | €127 | €125 | -€2 | -1.6% |
| Taxes, remuneration and social security | 45 | €17,828 | €13,332 | -€4,496 | -25.2% |
| Taxes | 450/3 | €17,828 | €13,332 | -€4,496 | -25.2% |
| Other amounts payable | 47/48 | €911 | €39 | -€872 | -95.7% |
| Accrued charges and deferred income | 492/3 | €125 | - | -€125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,190 | €10,586 | -€604 | -5.4% |
| Other operating charges | 640/8 | €944 | €860 | -€84 | -8.9% |
| Non-recurring operating charges | 66A | - | €921 | +€921 | |
| Gross operating margin | 9900 | €96,129 | €80,546 | -€15,583 | -16.2% |
| Operating profit (loss) | 9901 | €83,995 | €68,179 | -€15,816 | -18.8% |
| Financial income | 75/76B | €3,165 | €11,444 | +€8,279 | +262% |
| Recurring financial income | 75 | €3,165 | €11,444 | +€8,279 | +262% |
| Financial charges | 65/66B | €109 | €548 | +€439 | +403% |
| Recurring financial charges | 65 | €109 | €548 | +€439 | +403% |
| Profit (loss) for the period before taxes | 9903 | €87,051 | €79,075 | -€7,976 | -9.2% |
| Income taxes | 67/77 | €29,461 | €26,902 | -€2,559 | -8.7% |
| Profit (loss) for the period | 9904 | €57,590 | €52,173 | -€5,417 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,590 | €52,173 | -€5,417 | -9.4% |
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 20 October 2026 via checked.be.