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DELFISC

Active
Private limited companyfounded 2014active for 12 yearsDe Leege Kouter 9, 8980 Zonnebeke, BelgiumKBO/BCE: BE 0544.319.557

Financials · financial year 2025, micro format

Annual accounts 2025 filed on 30-07-2026 at the NBB all 12 filings

Turnover
≈ €270,000
Estimated: probably between €220,000 and €330,000
Total assets
€824,897▲ 22.0%
2024 · €676,205
Net result
€103,966▲ 3.9%
2024 · €100,086
Working capital
€186,013▲ 27.8%
2024 · €145,509
Trend over the years

2021 to 2025, 5 financial years 2018 to 2025, 8 financial years

The operating result for 2025 is 5% higher than in 2024 and the highest since 2021. It is a recovery after the fall in 2024.

Operating result€141,452 2025 Net result€103,966 2025

Turnover is what the company sold, the result is what was left of it. A loss stands below the zero line.

Use the arrow keys on the chart for the figures per year.

The sector band is the middle half of the companies in Legal and accounting activities (NACE 69). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30. The dashed line is the median. There is a sector band for net result, equity, total assets, working capital, solvency, current ratio and return on assets (ROA).

Every figure with its change against the financial year before
favourable unfavourable
Line20182019202020212022202320242025
Operating result€61,292-€56,550▼ 7.7%€51,133▼ 9.6%€104,124▲ 104%€114,160▲ 9.6%€135,325▲ 18.5%€134,194▼ 0.8%€141,452▲ 5.4%
Net result€40,965-€37,457▼ 8.6%€35,712within the sector's middle half▼ 4.7%€74,736above the sector's middle half▲ 109%€81,899above the sector's middle half▲ 9.6%€100,644above the sector's middle half▲ 22.9%€100,086above the sector's middle half▼ 0.6%€103,966above the sector's middle half▲ 3.9%
Equity€142,790-€180,248▲ 26.2%€215,160within the sector's middle half▲ 19.4%€289,096above the sector's middle half▲ 34.4%€370,195above the sector's middle half▲ 28.1%€470,006above the sector's middle half▲ 27.0%€562,092above the sector's middle half▲ 19.6%€656,058above the sector's middle half▲ 16.7%
Total assets€241,905-€277,887▲ 14.9%€483,272within the sector's middle half▲ 73.9%€505,772above the sector's middle half▲ 4.7%€553,531above the sector's middle half▲ 9.4%€621,471above the sector's middle half▲ 12.3%€676,205above the sector's middle half▲ 8.8%€824,897above the sector's middle half▲ 22.0%
Debt€99,114-€97,639▼ 1.5%€268,112▲ 175%€216,676▼ 19.2%€183,335▼ 15.4%€151,465▼ 17.4%€114,113▼ 24.7%€168,839▲ 48.0%
Working capital-€16,843-€30,163€20,304within the sector's middle half▼ 32.7%€57,254within the sector's middle half▲ 182%€11,255within the sector's middle half▼ 80.3%€82,177within the sector's middle half▲ 630%€145,509within the sector's middle half▲ 77.1%€186,013above the sector's middle half▲ 27.8%
Solvency59.0%-64.9%▲ 5.8pp44.5%within the sector's middle half▼ 20.3pp57.2%within the sector's middle half▲ 12.6pp66.9%within the sector's middle half▲ 9.7pp75.6%within the sector's middle half▲ 8.7pp83.1%above the sector's middle half▲ 7.5pp79.5%above the sector's middle half▼ 3.6pp
Current ratio0.68-1.60▲ 0.911.28within the sector's middle half▼ 0.321.88within the sector's middle half▲ 0.611.17below the sector's middle half▼ 0.712.30within the sector's middle half▲ 1.133.67within the sector's middle half▲ 1.373.32within the sector's middle half▼ 0.34
Return on assets (ROA)16.9%-13.5%▼ 3.5pp7.4%within the sector's middle half▼ 6.1pp14.8%within the sector's middle half▲ 7.4pp14.8%within the sector's middle half=16.2%within the sector's middle half▲ 1.4pp14.8%within the sector's middle half▼ 1.4pp12.6%within the sector's middle half▼ 2.2pp
above within below The sector band is the middle half of the companies in Legal and accounting activities (NACE 69). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €824,897
Fixed assets €558,854 ▲ 17.4%
Current assets €266,043 ▲ 33.0%
Equity and liabilities €824,897
Equity €656,058 ▲ 16.7%
Debt €168,839 ▲ 48.0%
Debt's share of the balance-sheet total rises from 16.9% to 20.5%. Equity and debt are higher.
Key figures and ratios
2025 value · change against 2024
Debt to equity
0.26▲
2024 · 0.20
ROE
15.8%▼
2024 · 17.8%
Debt ≤ 1 year
€80,030▲
2024 · €54,573
Debt > 1 year
€88,757▲
2024 · €59,524
Income taxes
€41,639▲
2024 · €35,745
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.

Investments

fixed assets acquired
Item20212022202320242025
Financial fixed assets€1,971---€82,731
Depreciation and write-downs of the year€7,652€6,758€0--

Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)

Subsidies and aid

Flemish government

2024 to 2025 · 2 entries · €1,243 awarded · €1,202 paid
Year Entries AwardedPaid
2025 1 €227€227
2024 1 €1,016€975
Schemes
2 entries · €1,243 · €1,202 paid · Fonds voor Innoveren en Ondernemen

Comparable companies

These companies have the same main activity as DELFISC: certified accountants and tax accountants (NACE 69201). They are comparable in size and age: total assets between €723,000 and €914,000, founded between 2011 and 2014.

CompanyFoundedTotal assetsEquityGross marginNet resultFinancial year
DELFISC Zonnebeke2014€824,897€656,058€144,259€103,9662025
TAXCOACH Pittem2014€723,336€235,882€153,057€79,2232025
QR CONSULT Jette2014€778,569€283,600€133,898€86,0622025
HLADKI YORICK La Louvière2014€914,189€267,112€144,227€137,1242025
N.E.W. ATCO Assesse2014€893,080€822,144€161,200€116,8722025
GEERT COLLARD Riemst2013€755,355€611,848€155,742€87,8812025
ALLIANCE ACCOUNTANTS Evere2011€792,496€440,923€135,269€70,5362025

They were chosen from the 7,240 other active companies with that main activity and annual accounts from the past two years. All companies with this main activity

Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 52 lines

Source: Annual accounts 2025 at the NBB, filed on 30-07-2026.

Balance sheet Code20242025
Assets
Total assets20/58€676,205€824,897▲
Fixed assets21/28€476,123€558,854▲
Financial fixed assets28€476,123€558,854▲
Current assets29/58€200,082€266,043▲
Amounts receivable within one year40/41€20,090€26,045▲
Trade receivables40€19,965€25,881▲
Other amounts receivable41€125€164▲
Current investments50/53€100,000€200,000▲
Cash at bank and in hand54/58€79,015€35,761▼
Deferred charges and accrued income490/1€977€4,237▲
Equity and liabilities
Total equity and liabilities10/49€676,205€824,897▲
Equity10/15€562,092€656,058▲
Contributions10/11€18,600€18,600=
Reserves13€542,860€636,826▲
Non-distributable reserves130/1€1,860€1,860=
Reserves not available under the articles1311€1,860€1,860=
Tax-exempt reserves132-€63,150
Distributable reserves133€541,000€571,816▲
Profit (loss) carried forward14€632€632=
Amounts payable17/49€114,113€168,839▲
Amounts payable after more than one year17€59,524€88,757▲
Financial debts170/4€59,524€88,757▲
Amounts payable within one year42/48€54,573€80,030▲
Current portion of amounts payable after more than one year42€28,571€44,428▲
Financial debts43€6,694€6,750▲
Credit institutions430/8€6,694€6,750▲
Trade debts44€405€730▲
Suppliers440/4€405€730▲
Taxes, remuneration and social security45€18,877€27,521▲
Taxes450/3€18,877€27,521▲
Remuneration and social security454/9€0-
Other amounts payable47/48€25€600▲
Accrued charges and deferred income492/3€16€52▲
Income statement Code20242025
Other operating charges640/8€2,111€2,806▲
Gross operating margin9900€136,305€144,259▲
Operating profit (loss)9901€134,194€141,452▲
Financial income75/76B€3,534€7,543▲
Recurring financial income75€3,534€7,543▲
Financial charges65/66B€1,898€3,390▲
Recurring financial charges65€1,898€3,390▲
Profit (loss) for the period before taxes9903€135,830€145,605▲
Income taxes67/77€35,745€41,639▲
Profit (loss) for the period9904€100,086€103,966▲
Transfer to tax-exempt reserves689-€63,150
Profit (loss) for the period to be appropriated9905€100,086€40,816▼
Appropriation of the result
Profit (loss) to be appropriated9906€100,632€41,448▼
Profit (loss) brought forward from the previous period14P€546€632▲
Transfer from equity791/2€8,000€10,000▲
Transfer to equity691/2€100,000€40,816▼
To other reserves6921€100,000€40,816▼
Profit to be distributed694/7€8,000€10,000▲
Return on contributions (dividend)694€8,000€10,000▲

The notes to these accounts have 7 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.

Line20182019202020212022202320242025Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€8,703€8,703€7,652€7,652€6,758€0---
Other operating charges640/8---€1,120€1,456€1,214€2,111€2,806▲ 32.9%
Gross operating margin9900€71,264€66,880€60,137€112,896€122,374€136,538€136,305€144,259▲ 5.8%
Operating profit (loss)9901€61,292€56,550€51,133€104,124€114,160€135,325€134,194€141,452▲ 5.4%
Financial income75/76B---€0€2,030€3,000€3,534€7,543▲ 113%
Recurring financial income75-€0€0€0€2,030€3,000€3,534€7,543▲ 113%
Financial charges65/66B---€2,635€2,882€2,310€1,898€3,390▲ 78.7%
Recurring financial charges65€1,221€1,236€959€2,635€2,882€2,310€1,898€3,390▲ 78.7%
Profit (loss) for the period before taxes9903€60,071€55,314€50,173€101,489€113,308€136,015€135,830€145,605▲ 7.2%
Income taxes67/77€19,106€17,857€14,462€26,753€31,409€35,372€35,745€41,639▲ 16.5%
Profit (loss) for the period9904€40,965€37,457€35,712€74,736€81,899€100,644€100,086€103,966▲ 3.9%
Transfer to tax-exempt reserves689-------€63,150-
Profit (loss) for the period to be appropriated9905€40,965€37,457€35,712€74,736€81,899€100,644€100,086€40,816▼ 59.2%
Line20182019202020212022202320242025Change
Assets
Total assets20/58€241,905€277,887€483,272€505,772€553,531€621,471€676,205€824,897▲ 22.0%
Fixed assets21/28€205,764€197,061€389,410€383,729€476,123€476,123€476,123€558,854▲ 17.4%
Tangible fixed assets22/27€30,764€22,061€14,410€6,758€0----
Furniture and vehicles24---€6,758€0----
Financial fixed assets28€175,000€175,000€375,000€376,971€476,123€476,123€476,123€558,854▲ 17.4%
Current assets29/58€36,140€80,826€93,863€122,043€77,408€145,348€200,082€266,043▲ 33.0%
Amounts receivable within one year40/41€29,830€24,689€31,669€24,084€31,473€20,002€20,090€26,045▲ 29.6%
Trade receivables40---€18,150€31,472€19,965€19,965€25,881▲ 29.6%
Other amounts receivable41---€5,934€1€37€125€164▲ 31.8%
Current investments50/53------€100,000€200,000▲ 100%
Cash at bank and in hand54/58€6,311€55,570€62,194€97,959€45,459€124,861€79,015€35,761▼ 54.7%
Deferred charges and accrued income490/1----€476€485€977€4,237▲ 334%
Equity and liabilities
Total equity and liabilities10/49€241,905€277,887€483,272€505,772€553,531€621,471€676,205€824,897▲ 22.0%
Equity10/15€142,790€180,248€215,160€289,096€370,195€470,006€562,092€656,058▲ 16.7%
Contributions10/11€18,600€18,600-€18,600€18,600€18,600€18,600€18,600=
Reserves13€121,860€156,860€195,860€269,860€350,860€450,860€542,860€636,826▲ 17.3%
Non-distributable reserves130/1---€1,860€1,860€1,860€1,860€1,860=
Reserves not available under the articles1311---€1,860€1,860€1,860€1,860€1,860=
Tax-exempt reserves132-------€63,150-
Distributable reserves133---€268,000€349,000€449,000€541,000€571,816▲ 5.7%
Profit (loss) carried forward14€2,330€4,788€700€636€735€546€632€632=
Amounts payable17/49€99,114€97,639€268,112€216,676€183,335€151,465€114,113€168,839▲ 48.0%
Amounts payable after more than one year17€46,131€46,976€194,554€151,887€117,183€88,095€59,524€88,757▲ 49.1%
Financial debts170/4---€151,887€117,183€88,095€59,524€88,757▲ 49.1%
Amounts payable within one year42/48€52,984€50,663€73,558€64,789€66,152€63,171€54,573€80,030▲ 46.6%
Current portion of amounts payable after more than one year42---€45,048€34,704€29,088€28,571€44,428▲ 55.5%
Financial debts43---€6,635€6,746€6,810€6,694€6,750▲ 0.8%
Credit institutions430/8---€6,635€6,746€6,810€6,694€6,750▲ 0.8%
Trade debts44€320€1,580€2,385€3,901€2,305€2,714€405€730▲ 80.1%
Suppliers440/4---€3,901€2,305€2,714€405€730▲ 80.1%
Taxes, remuneration and social security45---€7,579€21,572€23,701€18,877€27,521▲ 45.8%
Taxes450/3---€6,866€21,488€23,177€18,877€27,521▲ 45.8%
Remuneration and social security454/9---€713€84€524€0--
Other amounts payable47/48---€1,625€825€858€25€600▲ 24×
Accrued charges and deferred income492/3-----€199€16€52▲ 218%
Line20182019202020212022202320242025Change
Profit (loss) for the period9904€40,965€37,457€35,712€74,736€81,899€100,644€100,086€103,966▲ 3.9%
+ Depreciation and write-downs630€8,703€8,703€7,652€7,652€6,758€0---
Operating cash flow (approximation)€49,668€46,161€43,363€82,388€88,657€100,644€100,086€103,966▲ 3.9%
Investment in fixed assets (approximation)-€0-€200,000-€1,971-€99,152€0€0-€82,731-
Change in cash-€49,259€6,624€35,766-€52,500€79,402-€45,846-€43,254▲ 5.7%

A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.

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Latest 10 of 12 filings with the National Bank
Financial year Type Filed Reference Document
31-12-2025 micro format 30-07-2026 2026-00383570 NBB
31-12-2024 micro format 24-07-2025 2025-00302066 PDF
31-12-2023 micro format 19-07-2024 2024-00261858 PDF
31-12-2022 micro format 17-08-2023 2023-00331167 PDF
31-12-2021 micro format 08-08-2022 2022-20274749 PDF
31-12-2020 micro format 29-07-2021 2021-41600016 PDF
31-12-2019 micro format 30-07-2020 2020-36400294 PDF
31-12-2018 micro format 30-07-2019 2019-40500201 PDF
31-12-2017 micro format 25-07-2018 2018-37400275 PDF
31-12-2016 micro format 28-08-2017 2017-57300295 PDF

Show all 12 filings

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