FISCONA
ActiveSummary
FISCONA has been active since 1992 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €48,663 and a net result of -€1,451. Equity has been growing by about 2.6% per year since 2018. Its solvency ranks better than 45% of 15,759 sector peers (NACE 69, financial year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Overview
Overview
Official details
Source: KBO- Status
- Active since 10-02-1992 Normal situation
- Activity
- Certified accountants and tax accountants NACE 69201
- Joint committee
- 336 Paritair Comité voor de vrije beroepen · annual accounts 2025
- Establishment unit
- 2.056.293.892 2650 Edegem, since 19-02-1992
- Financial year end
- 31 December
- Peppol
- Reachable since 05-01-2025
Financial position
- Bankruptcy probabilitywithin 12 months
- 0.1%
- Gross margin
- €37,449
- ▲ 15.0%
- Turnover
- ≈ €92,000
- estimated
- Loss
- €1,451
- ▼ 29.6%
- Equity
- €48,663
- ▼ 2.9%
- Total assets
- €92,546
- ▲ 13.5%
- Employees on 31-12-2025
- 1
- =
Score breakdownraises riskLiquidity: current ratio 1.21lowers riskSize: total assets €92,546Founded in 1992Sector: Legal and accounting activities (NACE 69)Show the evidence
Checked score
About 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
Calculation
The band follows from the bankruptcy probability. 10 more points roughly halve it.
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 69, micro). It does better than 49% of them on solvency, 40% on liquidity, 16% on profitability and 30% on growth.
The bankruptcy probability was computed on 01-11-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
Some facts cap the score, however low the probability. With negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late, the score is Fair at most (59). With two missing filings, it is Weak at most (44). During a judicial reorganisation or at the company's end (bankruptcy, dissolution, liquidation), it is Critical at most (24).
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The scores and ratios are Checked's own calculations, not a credit decision.
Signals
The company filed its last 7 accounts on average 3 days before the deadline. In the sector (NACE 69), the median for financial year 2024 was 9 days before the deadline, and 32% of those companies filed late.
Searched, nothing found (2)
Financials
Financials · financial year 2025, micro format
Annual accounts 2025 filed on 03-06-2026 PDF all 20 filings
2021 to 2025, 5 financial years 2018 to 2025, 8 financial years
The operating result for 2025 is 90% higher than in 2024. It is a recovery after the fall in 2024.
Turnover is what the company sold, the result is what was left of it. A loss stands below the zero line.
Assets, equity and debt per financial year.
Above zero, the company can pay its short-term debts with what it holds in the short term.
The EBIT margin is the share of each euro of turnover left from operations. The return on assets is what the assets earn.
The higher the solvency, the better the company absorbs a setback.
A ratio above 1 means the short-term assets cover the short-term debts.
Average staff per financial year, in full-time equivalents (FTE).
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, return on assets (ROA) and staff (FTE).
Staff
| Item | 31-12-2023 | 31-12-2024 | 31-12-2025 |
|---|---|---|---|
| Employees at the balance-sheet date | 1 | 1 | 1 |
| part-time | 1 | 1 | 1 |
| in full-time equivalents | 0.5 | 0.5 | 0.5 |
| Average over the year, in full-time equivalents | 0.5 | 0.5 | 0.5 |
| On a permanent contract | 1 | 1 | 1 |
Source: social balance sheet in the 2023 to 2025 annual accounts
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | - | - | €12,354 | €3,506 | €34,560 |
| Depreciation and write-downs of the year | - | - | €7,396 | €10,140 | €14,631 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Subsidies and aid
Flemish government
2022 to 2024 · 3 entries · €2,676 awarded · €2,676 paid| Year | Entries | Awarded | Paid |
|---|---|---|---|
| 2024 | 1 | €126 | €126 |
| 2023 | 1 | €1,800 | €2,550 |
| 2022 | 1 | €750 | €0 |
Comparable companies
These companies have the same main activity as FISCONA: certified accountants and tax accountants (NACE 69201). They are comparable in size and age: total assets between €86,300 and €106,000, founded between 1987 and 1995.
| Company | Founded | Total assets | Equity | Gross margin | Turnover | Net result | Financial year |
|---|---|---|---|---|---|---|---|
| FISCONA Edegem | 1992 | €92,546 | €48,663 | €37,449 | - | -€1,451 | 2025 |
| STOOPS Merksplas | 1988 | €105,714 | €39,232 | €42,093 | - | €34,534 | 2024 |
| VICOMPTA Braine-l'Alleud | 1993 | €87,409 | -€16,287 | €39,192 | - | -€26,487 | 2025 |
| Comptabilité Alexandra SWINNEN Liège | 1994 | €92,641 | €83,239 | €41,027 | €136,497 | -€7,278 | 2025 |
| BUREAU COMPTABLE ET FISCAL CONSEIL Grez-Doiceau | 1987 | €89,039 | €64,885 | €37,322 | - | €7,278 | 2025 |
| FRANS DE WOLF & Co Erpe-Mere | 1995 | €97,096 | €77,382 | €33,980 | - | €23,323 | 2025 |
| FIDUCIAIRE VAN DEYNZE Wommelgem | 1989 | €86,291 | €74,534 | €30,316 | - | €20,280 | 2025 |
They were chosen from the 7,241 other active companies with that main activity and annual accounts from the past two years. All companies with this main activity
Companies with the same profile, two years later
Historical observationIn July 2024, 12,322 companies had the same profile as FISCONA has now. Two years later, 0.7% had gone bankrupt and 90.3% were still going.
- Micro
- 20 years or older
- solvency 30% or more
- a small loss
Another 0.5% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of FISCONA itself: 0.1% within 12 months.
Test of the method
The method was tested on the 497,445 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 12,322 companies, not a prediction for FISCONA. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | - | - | €6,169 | €2,283 | ▼ 63.0% |
| Remuneration, social security and pensions62 | - | - | - | - | - | €16,222 | €20,031 | €18,621 | ▼ 7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €11,293 | €11,940 | €10,164 | - | - | €7,396 | €10,140 | €14,631 | ▲ 44.3% |
| Other operating charges640/8 | - | - | - | - | - | €625 | €681 | €797 | ▲ 17.1% |
| Non-recurring operating charges66A | - | - | - | - | - | - | €75 | €300 | ▲ 299% |
| Gross operating margin9900 | €24,625 | €13,362 | €24,084 | - | - | €40,934 | €32,562 | €37,449 | ▲ 15.0% |
| Operating profit (loss)9901 | €11,539 | €977 | €13,473 | - | - | €16,691 | €1,635 | €3,101 | ▲ 89.6% |
| Financial income75/76B | - | - | - | - | - | €218 | €122 | €15 | ▼ 87.9% |
| Recurring financial income75 | €0 | €5 | €82 | - | - | €218 | €122 | €15 | ▼ 87.9% |
| Financial charges65/66B | - | - | - | - | - | €1,910 | €1,373 | €1,601 | ▲ 16.5% |
| Recurring financial charges65 | €2,879 | €1,241 | €2,042 | - | - | €1,910 | €1,373 | €1,601 | ▲ 16.5% |
| Profit (loss) for the period before taxes9903 | €7,900 | -€603 | €11,313 | - | - | €14,999 | €384 | €1,515 | ▲ 295% |
| Income taxes67/77 | €986 | €2,488 | €4,869 | - | - | €6,817 | €2,446 | €2,966 | ▲ 21.3% |
| Profit (loss) for the period9904 | €6,914 | -€3,090 | €6,443 | - | - | €8,182 | -€2,062 | -€1,451 | ▲ 29.6% |
| Profit (loss) for the period to be appropriated9905 | €6,914 | -€3,090 | €6,443 | - | - | €8,182 | -€2,062 | -€1,451 | ▲ 29.6% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €78,626 | €85,738 | €76,811 | €76,811 | €75,792 | €96,996 | €81,551 | €92,546 | ▲ 13.5% |
| Fixed assets21/28 | €23,120 | €26,181 | €19,773 | €19,773 | €14,384 | €39,894 | €26,591 | €41,592 | ▲ 56.4% |
| Intangible fixed assets21 | - | €13,125 | €11,250 | €11,250 | €9,375 | €5,625 | €3,750 | €1,875 | ▼ 50.0% |
| Tangible fixed assets22/27 | €23,120 | €13,056 | €8,523 | €8,523 | €5,009 | €34,269 | €22,841 | €39,717 | ▲ 73.9% |
| Land and buildings22 | - | - | - | - | €400 | €6,458 | €4,690 | €2,922 | ▼ 37.7% |
| Plant, machinery and equipment23 | - | - | - | €1,946 | €719 | €2,111 | €4,854 | €9,094 | ▲ 87.4% |
| Furniture and vehicles24 | - | - | - | €6,577 | €3,890 | €25,699 | €13,298 | €27,701 | ▲ 108% |
| Current assets29/58 | €55,505 | €59,558 | €57,038 | €57,038 | €61,408 | €57,102 | €54,960 | €50,954 | ▼ 7.3% |
| Amounts receivable within one year40/41 | €48,741 | €57,779 | €56,739 | €56,739 | €53,995 | €50,693 | €50,254 | €42,010 | ▼ 16.4% |
| Trade receivables40 | - | - | - | €38,430 | €29,988 | €35,077 | €35,278 | €37,198 | ▲ 5.4% |
| Other amounts receivable41 | - | - | - | €18,310 | €24,007 | €15,616 | €14,976 | €4,812 | ▼ 67.9% |
| Current investments50/53 | - | - | - | - | - | €1,084 | €1,340 | €2,644 | ▲ 97.3% |
| Cash at bank and in hand54/58 | €5,354 | €174 | €72 | €72 | €5,932 | €1,900 | - | - | - |
| Deferred charges and accrued income490/1 | - | - | - | €227 | €1,481 | €3,425 | €3,366 | €6,300 | ▲ 87.2% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €78,626 | €85,738 | €76,811 | €76,811 | €75,792 | €96,996 | €81,551 | €92,546 | ▲ 13.5% |
| Equity10/15 | €42,886 | €39,796 | €46,439 | €46,439 | €47,902 | €52,177 | €50,115 | €48,663 | ▼ 2.9% |
| Contributions10/11 | €8,697 | €8,697 | €8,697 | €8,697 | €8,697 | €8,697 | €8,697 | €8,697 | = |
| Reserves13 | €21,686 | €21,686 | €28,329 | €28,329 | €29,792 | €37,174 | €37,174 | €37,174 | = |
| Non-distributable reserves130/1 | - | - | - | - | €1,859 | €1,859 | €1,859 | €1,859 | = |
| Reserves not available under the articles1311 | - | - | - | - | €1,859 | €1,859 | €1,859 | €1,859 | = |
| Tax-exempt reserves132 | - | - | - | €8,890 | €8,890 | €8,890 | €8,890 | €8,890 | = |
| Distributable reserves133 | - | - | - | €19,439 | €19,042 | €26,425 | €26,425 | €26,425 | = |
| Profit (loss) carried forward14 | €12,503 | €9,413 | €9,413 | €9,413 | €9,413 | €6,305 | €4,243 | €2,792 | ▼ 34.2% |
| Amounts payable17/49 | €35,739 | €45,942 | €30,372 | €30,372 | €27,890 | €44,819 | €31,437 | €43,883 | ▲ 39.6% |
| Amounts payable after more than one year17 | €16,212 | €21,032 | €10,740 | €10,740 | €3,538 | €9,790 | €1,296 | €1,679 | ▲ 29.6% |
| Financial debts170/4 | - | - | - | €10,740 | €3,538 | €9,790 | €1,296 | €1,679 | ▲ 29.6% |
| Amounts payable within one year42/48 | €19,527 | €24,910 | €19,632 | €19,632 | €24,352 | €35,029 | €30,141 | €42,204 | ▲ 40.0% |
| Current portion of amounts payable after more than one year42 | - | - | - | €11,291 | €8,205 | €9,285 | €9,626 | €5,346 | ▼ 44.5% |
| Financial debts43 | - | - | - | - | €267 | - | - | €10,481 | - |
| Credit institutions430/8 | - | - | - | - | €267 | - | - | €10,481 | - |
| Trade debts44 | €2,687 | €1,003 | €1,254 | €1,254 | €4,356 | €5,083 | €2,996 | €6,556 | ▲ 119% |
| Suppliers440/4 | - | - | - | €1,254 | €4,356 | €5,083 | €2,996 | €6,556 | ▲ 119% |
| Taxes, remuneration and social security45 | - | - | - | €6,193 | €10,249 | €19,861 | €17,520 | €13,968 | ▼ 20.3% |
| Taxes450/3 | - | - | - | €6,193 | €10,249 | €11,378 | €11,452 | €11,644 | ▲ 1.7% |
| Remuneration and social security454/9 | - | - | - | - | - | €8,483 | €6,067 | €2,324 | ▼ 61.7% |
| Other amounts payable47/48 | - | - | - | €893 | €1,275 | €800 | - | €5,852 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €6,914 | -€3,090 | €6,443 | - | - | €8,182 | -€2,062 | -€1,451 | ▲ 29.6% |
| + Depreciation and write-downs630 | €11,293 | €11,940 | €10,164 | - | - | €7,396 | €10,140 | €14,631 | ▲ 44.3% |
| Operating cash flow (approximation) | €18,207 | €8,849 | €16,607 | - | - | €15,579 | €8,078 | €13,180 | ▲ 63.2% |
| Investment in fixed assets (approximation) | - | -€15,000 | -€3,756 | €0 | €5,389 | -€32,906 | €3,162 | -€29,632 | - |
| Change in cash | - | -€5,181 | -€102 | €0 | €5,860 | -€4,032 | - | - | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 20 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | micro format | 03-06-2026 | 2026-00134526 | |
| 31-12-2024 | micro format | 01-07-2025 | 2025-00207354 | |
| 31-12-2023 | micro format | 08-02-2024 | 2024-00028070 | |
| 31-12-2022 | micro format | 01-09-2023 | 2023-00408851 | |
| 31-12-2021 | micro format | 31-08-2022 | 2022-20372298 | |
| 31-12-2020 | micro format | 27-10-2021 | 2021-74400417 | |
| 31-12-2019 | micro format | 01-11-2020 | 2020-67600386 | |
| 31-12-2018 | abbreviated format | 26-08-2019 | 2019-52400036 | |
| 31-12-2017 | abbreviated format | 31-08-2018 | 2018-60600440 | |
| 31-12-2016 | abbreviated format | 23-08-2017 | 2017-47400224 |
Board & ownership
Directors
Owners and capital
Shareholders
- LEMMEN Erwin enige aandeelhouder · all shares
Capital transactions
- 10-09-2024 Converted to unavailable equity
Mandate history
- Board
- began earlier
| Name | Functions and periods |
|---|---|
| LEMMEN Erwin |
|
Network & group
FISCONA shares no director with another company.
Connections & network
1 current directorThe network starts from the directors of FISCONA. Every other company they run is a node.
Timeline
Acts, filings and financial milestones
10-09
Gazette deed
Company renamed from BOEKHOUDKANTOOR FISCONA to FISCONAChange of role: LEMMEN Erwin, from manager to director · Legal-form conversion · Amendment of the articles14 points ▸
- General meeting, 24-07-2024
- Legal-form conversion, “besloten vennootschap” (deed in Dutch)
- Amendment of the articles
- Name change, FISCONA
- Other provision, 22-07-2024
- Purpose change
- Capital conversion, EUR, “omvorming statutair onbeschikbare eigen vermogensrekening in beschikbare eigen vermogensrekening” (deed in Dutch)
- LEMMEN Erwin holds all the shares
- Other provision, “ITAA-inschrijving als erkend rechtspersoon, erkend rechtspersoon” (deed in Dutch)
- Capital
- Director resignation, LEMMEN Erwin (manager)
- Director appointment, LEMMEN Erwin (director (not named in the articles))
- The act holds 2 more points.
Sources:Publications in the Belgian Official GazetteFilings with the National Bank
History
Company details
Register details
Identity
KBO recordRegistered office and establishments
Activities
NACEBEL 2025Codes under NACEBEL 2008
Codes under NACEBEL 2003
Invoicing and payment
Financial year and general meeting
Accounts at the NBBSites & property
Buildings and parcels at the address
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 11472B0118/00K002 | Flanders | 709 m² | 1 · 150 m² | 8.7 m · 2 |