AC Fisca: 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.
AC Fisca
Largest movements
- Cash +€22,780
up €22,780 (+38.8%), from €58,682 to €81,463
mainly Net result for the year (+€42,940) and Other debts (+€24,903)
- Tangible fixed assets -€4,306
down €4,306 (-7.5%), from €57,240 to €52,934
of which Land and buildings: -€5,751
- Receivables within one year +€3,322
up €3,322 (+3.6%), from €92,540 to €95,862
of which Other amounts receivable: +€2,251
- Other debts +€24,903
up €24,903 (+99.5%), from €25,034 to €49,938
- Trade debts -€4,426
down €4,426 (-51.2%), from €8,646 to €4,220
- Debts after one year -€4,224
down €4,224 (-8.3%), from €51,147 to €46,923
- Tax, wage and social debts +€3,643
up €3,643 (+16.3%), from €22,408 to €26,051
of which Taxes: +€6,003
- Profit (loss) carried forward +€2,940
up €2,940 (+3.7%), from €79,483 to €82,423
- Gross operating margin +€28,187
up €28,187 (+30.3%), from €93,001 to €121,188
- Turnover +€10,866
up €10,866 (+4.7%), from €230,560 to €241,426
- Purchases and services -€10,508
down €10,508 (-7.2%), from €146,082 to €135,574
- Write-downs +€6,984
no longer reported in 2025 (was -€6,984)
- Taxes +€5,107
up €5,107 (+64.8%), from €7,886 to €12,993
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 | €209,457 | €232,379 | +€22,922 | +10.9% |
| Fixed assets | 21/28 | €57,300 | €52,994 | -€4,306 | -7.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €57,240 | €52,934 | -€4,306 | -7.5% |
| Land and buildings | 22 | €49,209 | €43,458 | -€5,751 | -11.7% |
| Furniture and vehicles | 24 | €3,434 | €6,123 | +€2,689 | +78.3% |
| Other tangible fixed assets | 26 | €4,597 | €3,353 | -€1,244 | -27.1% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €152,157 | €179,384 | +€27,228 | +17.9% |
| Amounts receivable within one year | 40/41 | €92,540 | €95,862 | +€3,322 | +3.6% |
| Trade receivables | 40 | €82,434 | €83,504 | +€1,071 | +1.3% |
| Other amounts receivable | 41 | €10,106 | €12,357 | +€2,251 | +22.3% |
| Cash at bank and in hand | 54/58 | €58,682 | €81,463 | +€22,780 | +38.8% |
| Deferred charges and accrued income | 490/1 | €934 | €2,060 | +€1,126 | +121% |
| Total equity and liabilities | 10/49 | €209,457 | €232,379 | +€22,922 | +10.9% |
| Equity | 10/15 | €98,083 | €101,023 | +€2,940 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,483 | €82,423 | +€2,940 | +3.7% |
| Amounts payable | 17/49 | €111,374 | €131,356 | +€19,982 | +17.9% |
| Amounts payable after more than one year | 17 | €51,147 | €46,923 | -€4,224 | -8.3% |
| Financial debts | 170/4 | €51,147 | €46,923 | -€4,224 | -8.3% |
| Amounts payable within one year | 42/48 | €60,227 | €84,433 | +€24,206 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | €4,138 | €4,224 | +€86 | +2.1% |
| Trade debts | 44 | €8,646 | €4,220 | -€4,426 | -51.2% |
| Suppliers | 440/4 | €8,646 | €4,220 | -€4,426 | -51.2% |
| Taxes, remuneration and social security | 45 | €22,408 | €26,051 | +€3,643 | +16.3% |
| Taxes | 450/3 | €13,615 | €19,618 | +€6,003 | +44.1% |
| Remuneration and social security | 454/9 | €8,793 | €6,433 | -€2,360 | -26.8% |
| Other amounts payable | 47/48 | €25,034 | €49,938 | +€24,903 | +99.5% |
| Turnover | 70 | €230,560 | €241,426 | +€10,866 | +4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €146,082 | €135,574 | -€10,508 | -7.2% |
| Remuneration, social security and pensions | 62 | €51,918 | €49,646 | -€2,272 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,084 | €9,191 | +€1,107 | +13.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,984 | - | +€6,984 | |
| Other operating charges | 640/8 | €8,852 | €4,217 | -€4,635 | -52.4% |
| Non-recurring operating charges | 66A | €485 | €898 | +€413 | +85.0% |
| Gross operating margin | 9900 | €93,001 | €121,188 | +€28,187 | +30.3% |
| Operating profit (loss) | 9901 | €30,646 | €57,236 | +€26,590 | +86.8% |
| Financial income | 75/76B | €354 | €417 | +€63 | +17.8% |
| Recurring financial income | 75 | €354 | €417 | +€63 | +17.8% |
| Financial charges | 65/66B | €2,142 | €1,721 | -€422 | -19.7% |
| Recurring financial charges | 65 | €2,142 | €1,632 | -€511 | -23.8% |
| Non-recurring financial charges | 66B | - | €89 | +€89 | |
| Profit (loss) for the period before taxes | 9903 | €28,858 | €55,932 | +€27,074 | +93.8% |
| Income taxes | 67/77 | €7,886 | €12,993 | +€5,107 | +64.8% |
| Profit (loss) for the period | 9904 | €20,972 | €42,940 | +€21,967 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €20,972 | €42,940 | +€21,967 | +105% |
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 27 October 2026 via checked.be.