AG Compta Fisc: what changed
AG Compta Fisc
Largest movements
- Cash +€12,237
up €12,237 (+22.9%), from €53,374 to €65,610
mainly Net result for the year (+€20,478) and Depreciation (+€9,366)
- Tangible fixed assets -€4,058
down €4,058 (-17.5%), from €23,237 to €19,179
of which Other tangible fixed assets: -€2,717
- Receivables within one year +€3,800
up €3,800 (+14.5%), from €26,293 to €30,092
of which Trade receivables: +€3,791
- Intangible fixed assets -€1,640
down €1,640 (-39.7%), from €4,129 to €2,489
- Reserves +€19,012
up €19,012 (+46.6%), from €40,794 to €59,805
- Trade debts -€6,751
down €6,751 (-82.8%), from €8,148 to €1,398
- Tax, wage and social debts -€4,213
down €4,213 (-20.0%), from €21,078 to €16,865
of which Taxes: -€4,265
- Debts after one year +€2,000
up €2,000 (+5.7%), from €35,000 to €37,000
- Gross operating margin -€10,849
down €10,849 (-15.4%), from €70,404 to €59,555
- Taxes -€2,739
down €2,739 (-22.3%), from €12,296 to €9,557
- Depreciation +€1,316
up €1,316 (+16.4%), from €8,050 to €9,366
- Financial income +€1,027
up €1,027 (+2,921%), from €35 to €1,062
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,332 | €119,458 | +€10,125 | +9.3% |
| Fixed assets | 21/28 | €27,595 | €21,897 | -€5,698 | -20.6% |
| Intangible fixed assets | 21 | €4,129 | €2,489 | -€1,640 | -39.7% |
| Tangible fixed assets | 22/27 | €23,237 | €19,179 | -€4,058 | -17.5% |
| Furniture and vehicles | 24 | €5,386 | €4,045 | -€1,341 | -24.9% |
| Other tangible fixed assets | 26 | €17,851 | €15,134 | -€2,717 | -15.2% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €81,737 | €97,560 | +€15,824 | +19.4% |
| Amounts receivable within one year | 40/41 | €26,293 | €30,092 | +€3,800 | +14.5% |
| Trade receivables | 40 | €26,260 | €30,051 | +€3,791 | +14.4% |
| Other amounts receivable | 41 | €33 | €42 | +€9 | +25.8% |
| Cash at bank and in hand | 54/58 | €53,374 | €65,610 | +€12,237 | +22.9% |
| Deferred charges and accrued income | 490/1 | €2,071 | €1,858 | -€213 | -10.3% |
| Total equity and liabilities | 10/49 | €109,332 | €119,458 | +€10,125 | +9.3% |
| Equity | 10/15 | €43,294 | €62,305 | +€19,012 | +43.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €40,794 | €59,805 | +€19,012 | +46.6% |
| Distributable reserves | 133 | €40,794 | €59,805 | +€19,012 | +46.6% |
| Amounts payable | 17/49 | €66,039 | €57,152 | -€8,886 | -13.5% |
| Amounts payable after more than one year | 17 | €35,000 | €37,000 | +€2,000 | +5.7% |
| Other amounts payable | 178/9 | €35,000 | €37,000 | +€2,000 | +5.7% |
| Amounts payable within one year | 42/48 | €31,039 | €20,152 | -€10,886 | -35.1% |
| Trade debts | 44 | €8,148 | €1,398 | -€6,751 | -82.8% |
| Suppliers | 440/4 | €8,148 | €1,398 | -€6,751 | -82.8% |
| Taxes, remuneration and social security | 45 | €21,078 | €16,865 | -€4,213 | -20.0% |
| Taxes | 450/3 | €18,786 | €14,521 | -€4,265 | -22.7% |
| Remuneration and social security | 454/9 | €2,292 | €2,344 | +€52 | +2.2% |
| Other amounts payable | 47/48 | €1,812 | €1,889 | +€77 | +4.3% |
| Remuneration, social security and pensions | 62 | €20,065 | €20,436 | +€371 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,050 | €9,366 | +€1,316 | +16.4% |
| Other operating charges | 640/8 | €391 | €653 | +€262 | +67.1% |
| Gross operating margin | 9900 | €70,404 | €59,555 | -€10,849 | -15.4% |
| Operating profit (loss) | 9901 | €41,899 | €29,100 | -€12,798 | -30.5% |
| Financial income | 75/76B | €35 | €1,062 | +€1,027 | +2,921% |
| Recurring financial income | 75 | €35 | €1,062 | +€1,027 | +2,921% |
| Financial charges | 65/66B | €146 | €127 | -€19 | -12.7% |
| Recurring financial charges | 65 | €146 | €127 | -€19 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €41,788 | €30,035 | -€11,753 | -28.1% |
| Income taxes | 67/77 | €12,296 | €9,557 | -€2,739 | -22.3% |
| Profit (loss) for the period | 9904 | €29,492 | €20,478 | -€9,014 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,492 | €20,478 | -€9,014 | -30.6% |
Next steps
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.