AccFisc Accounting: 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.
AccFisc Accounting
Largest movements
- Cash +€36,409
up €36,409 (+5,122%), from €711 to €37,120
mainly Net result for the year (+€26,606) and Trade debts (+€14,530)
- Tangible fixed assets +€36,212
up €36,212 (+164%), from €22,051 to €58,263
of which Furniture and vehicles: +€24,553
- Receivables within one year -€5,035
down €5,035 (-9.9%), from €50,999 to €45,964
- Reserves +€22,562
up €22,562 (+4,293%), from €526 to €23,087
- Trade debts +€14,530
up €14,530 (+1,423%), from €1,021 to €15,551
- Other debts +€14,478
up €14,478 (+43.3%), from €33,400 to €47,878
- Tax, wage and social debts +€11,971
up €11,971 (+49.3%), from €24,259 to €36,230
- Profit (loss) carried forward +€4,044
no longer reported in 2025 (was -€4,044)
- Taxes +€7,706
up €7,706 (+46.2%), from €16,671 to €24,377
- Depreciation +€2,827
up €2,827 (+31.2%), from €9,075 to €11,903
- Gross operating margin -€2,556
down €2,556 (-3.6%), from €70,502 to €67,946
- Financial charges +€1,910
up €1,910 (+2,970%), from €64 to €1,974
- Other operating charges +€1,883
up €1,883 (+156%), from €1,204 to €3,087
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 | €73,761 | €141,347 | +€67,585 | +91.6% |
| Fixed assets | 21/28 | €22,051 | €58,263 | +€36,212 | +164% |
| Tangible fixed assets | 22/27 | €22,051 | €58,263 | +€36,212 | +164% |
| Plant, machinery and equipment | 23 | - | €13,585 | +€13,585 | |
| Furniture and vehicles | 24 | €12,782 | €37,334 | +€24,553 | +192% |
| Other tangible fixed assets | 26 | €9,269 | €7,343 | -€1,926 | -20.8% |
| Current assets | 29/58 | €51,710 | €83,084 | +€31,374 | +60.7% |
| Amounts receivable within one year | 40/41 | €50,999 | €45,964 | -€5,035 | -9.9% |
| Trade receivables | 40 | €50,999 | €45,964 | -€5,035 | -9.9% |
| Cash at bank and in hand | 54/58 | €711 | €37,120 | +€36,409 | +5,122% |
| Total equity and liabilities | 10/49 | €73,761 | €141,347 | +€67,585 | +91.6% |
| Equity | 10/15 | €15,082 | €41,687 | +€26,606 | +176% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €526 | €23,087 | +€22,562 | +4,293% |
| Distributable reserves | 133 | €526 | €23,087 | +€22,562 | +4,293% |
| Profit (loss) carried forward | 14 | -€4,044 | - | +€4,044 | |
| Amounts payable | 17/49 | €58,680 | €99,659 | +€40,980 | +69.8% |
| Amounts payable within one year | 42/48 | €58,680 | €99,659 | +€40,980 | +69.8% |
| Trade debts | 44 | €1,021 | €15,551 | +€14,530 | +1,423% |
| Suppliers | 440/4 | €1,021 | €15,551 | +€14,530 | +1,423% |
| Taxes, remuneration and social security | 45 | €24,259 | €36,230 | +€11,971 | +49.3% |
| Taxes | 450/3 | €24,259 | €36,230 | +€11,971 | +49.3% |
| Other amounts payable | 47/48 | €33,400 | €47,878 | +€14,478 | +43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,075 | €11,903 | +€2,827 | +31.2% |
| Other operating charges | 640/8 | €1,204 | €3,087 | +€1,883 | +156% |
| Non-recurring operating charges | 66A | €19,380 | - | -€19,380 | |
| Gross operating margin | 9900 | €70,502 | €67,946 | -€2,556 | -3.6% |
| Operating profit (loss) | 9901 | €40,843 | €52,957 | +€12,114 | +29.7% |
| Financial charges | 65/66B | €64 | €1,974 | +€1,910 | +2,970% |
| Recurring financial charges | 65 | €64 | €1,974 | +€1,910 | +2,970% |
| Profit (loss) for the period before taxes | 9903 | €40,779 | €50,983 | +€10,204 | +25.0% |
| Income taxes | 67/77 | €16,671 | €24,377 | +€7,706 | +46.2% |
| Profit (loss) for the period | 9904 | €24,108 | €26,606 | +€2,498 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,108 | €26,606 | +€2,498 | +10.4% |
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 30 October 2026 via checked.be.