ABC FISCALITEIT: what changed
What changed
ABC FISCALITEIT
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€29,566
2024 · €3,323+€26,243
Equity
€60,902
2024 · €31,336+€29,566
Cash
€225
2024 · €62+€162
Balance sheet total
€265,601
2024 · €262,724+€2,877
Largest movements
Assets
- Receivables within one year +€18,958
up €18,958 (+16.0%), from €118,494 to €137,452
of which Other amounts receivable: +€10,794
- Tangible fixed assets -€14,068
down €14,068 (-12.0%), from €117,094 to €103,026
of which Furniture and vehicles: -€12,146
- Intangible fixed assets -€4,000
down €4,000 (-23.3%), from €17,173 to €13,173
Equity and liabilities
- Profit (loss) carried forward +€29,566
up €29,566 (+272%), from €10,876 to €40,442
- Debts after one year -€18,705
down €18,705 (-45.6%), from €41,050 to €22,346
- Short-term financial debts -€10,746
down €10,746 (-67.8%), from €15,839 to €5,092
- Trade debts -€9,831
down €9,831 (-10.6%), from €92,697 to €82,866
- Tax, wage and social debts +€7,703
up €7,703 (+61.8%), from €12,470 to €20,173
of which Taxes: +€5,175
Income statement
- Staff costs -€48,963
down €48,963 (-42.8%), from €114,397 to €65,435
- Write-downs +€25,820
up €25,820, from -€14,471 to €11,349
- Other operating charges -€14,251
down €14,251 (-62.3%), from €22,859 to €8,608
- Taxes +€11,039
up €11,039 (+1,323%), from €834 to €11,873
- Gross operating margin +€9,100
up €9,100 (+6.3%), from €144,535 to €153,635
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.
Result 2024
€3,323
Gross operating margin
+€9,100
Staff costs
+€48,963
Depreciation
-€5,227
Write-downs
-€25,820
Other operating charges
+€14,251
Other operating items
-€450
Financial income
-€798
Financial charges
-€2,736
Taxes
-€11,039
Result 2025
€29,566
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€30,646
Investment
-€1,758
Financing
-€28,726
Cash 2024
€62
From operations (derived)
+€30,646
Net result for the year
+€29,566
Depreciation
+€19,826
Receivables within one year
-€18,958
Deferred charges and accrued income
-€1,824
Trade debts
-€9,831
Tax, wage and social debts
+€7,703
Other debts
+€4,045
Accrued charges and deferred income
+€120
Investment (derived)
-€1,758
Investment in fixed assets (net)
-€1,758
Financing
-€28,726
Debts after one year
-€18,705
Current portion of long-term debt
+€725
Short-term financial debts
-€10,746
Cash 2025
€225
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,724 | €265,601 | +€2,877 | +1.1% |
| Fixed assets | 21/28 | €134,522 | €116,454 | -€18,068 | -13.4% |
| Intangible fixed assets | 21 | €17,173 | €13,173 | -€4,000 | -23.3% |
| Tangible fixed assets | 22/27 | €117,094 | €103,026 | -€14,068 | -12.0% |
| Land and buildings | 22 | €77,612 | €73,997 | -€3,614 | -4.7% |
| Plant, machinery and equipment | 23 | €901 | €2,593 | +€1,692 | +188% |
| Furniture and vehicles | 24 | €38,582 | €26,436 | -€12,146 | -31.5% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €128,202 | €149,147 | +€20,945 | +16.3% |
| Amounts receivable within one year | 40/41 | €118,494 | €137,452 | +€18,958 | +16.0% |
| Trade receivables | 40 | €75,939 | €84,103 | +€8,164 | +10.8% |
| Other amounts receivable | 41 | €42,555 | €53,349 | +€10,794 | +25.4% |
| Cash at bank and in hand | 54/58 | €62 | €225 | +€162 | +261% |
| Deferred charges and accrued income | 490/1 | €9,646 | €11,470 | +€1,824 | +18.9% |
| Total equity and liabilities | 10/49 | €262,724 | €265,601 | +€2,877 | +1.1% |
| Equity | 10/15 | €31,336 | €60,902 | +€29,566 | +94.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,876 | €40,442 | +€29,566 | +272% |
| Amounts payable | 17/49 | €231,388 | €204,699 | -€26,690 | -11.5% |
| Amounts payable after more than one year | 17 | €41,050 | €22,346 | -€18,705 | -45.6% |
| Financial debts | 170/4 | €41,050 | €22,346 | -€18,705 | -45.6% |
| Amounts payable within one year | 42/48 | €190,338 | €182,232 | -€8,105 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €17,980 | €18,705 | +€725 | +4.0% |
| Financial debts | 43 | €15,839 | €5,092 | -€10,746 | -67.8% |
| Credit institutions | 430/8 | €15,839 | €5,092 | -€10,746 | -67.8% |
| Trade debts | 44 | €92,697 | €82,866 | -€9,831 | -10.6% |
| Suppliers | 440/4 | €92,697 | €82,866 | -€9,831 | -10.6% |
| Taxes, remuneration and social security | 45 | €12,470 | €20,173 | +€7,703 | +61.8% |
| Taxes | 450/3 | €5,778 | €10,953 | +€5,175 | +89.6% |
| Remuneration and social security | 454/9 | €6,692 | €9,220 | +€2,527 | +37.8% |
| Other amounts payable | 47/48 | €51,352 | €55,397 | +€4,045 | +7.9% |
| Accrued charges and deferred income | 492/3 | - | €120 | +€120 | |
| Remuneration, social security and pensions | 62 | €114,397 | €65,435 | -€48,963 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,599 | €19,826 | +€5,227 | +35.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€14,471 | €11,349 | +€25,820 | |
| Other operating charges | 640/8 | €22,859 | €8,608 | -€14,251 | -62.3% |
| Non-recurring operating charges | 66A | - | €450 | +€450 | |
| Gross operating margin | 9900 | €144,535 | €153,635 | +€9,100 | +6.3% |
| Operating profit (loss) | 9901 | €7,151 | €47,967 | +€40,816 | +571% |
| Financial income | 75/76B | €1,377 | €579 | -€798 | -57.9% |
| Recurring financial income | 75 | €1,377 | €579 | -€798 | -57.9% |
| Financial charges | 65/66B | €4,370 | €7,106 | +€2,736 | +62.6% |
| Recurring financial charges | 65 | €4,370 | €7,106 | +€2,736 | +62.6% |
| Profit (loss) for the period before taxes | 9903 | €4,158 | €41,440 | +€37,282 | +897% |
| Income taxes | 67/77 | €834 | €11,873 | +€11,039 | +1,323% |
| Profit (loss) for the period | 9904 | €3,323 | €29,566 | +€26,243 | +790% |
| Profit (loss) for the period to be appropriated | 9905 | €3,323 | €29,566 | +€26,243 | +790% |
Next steps
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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 4 November 2026 via checked.be.