ALL - FISC: 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.
What changed
ALL - FISC
NACE 69.209, Other tax advisory services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€17,453
2024 · -€5,250+€22,702
Equity
€677,399
2024 · €659,946+€17,453
Cash
€246,831
2024 · €230,409+€16,421
Balance sheet total
€1.9m
2024 · €1.9m+€1,630
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€30,000
down €30,000 (-7.5%), from €398,257 to €368,257
- Profit (loss) carried forward +€25,573
up €25,573 (+13.4%), from €191,001 to €216,574
Income statement
- Gross operating margin +€44,262
up €44,262, from €0 to €44,262
- Depreciation +€17,791
new in 2025: €17,791
- Taxes +€5,438
up €5,438, from €0 to €5,438
- Financial charges +€945
up €945 (+22.7%), from €4,167 to €5,113
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.
Result 2024
-€5,250
Gross operating margin
+€44,262
Depreciation
-€17,791
Other operating charges
-€92
Financial charges
-€945
Taxes
-€5,438
Deferred taxes and other
+€2,707
Result 2025
€17,453
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€45,088
Investment
€0
Financing
-€28,667
Cash 2024
€230,409
From operations (derived)
+€45,088
Net result for the year
+€17,453
Depreciation
+€17,791
Receivables within one year
-€3,000
Provisions
-€2,707
Trade debts
+€242
Tax, wage and social debts
+€15,466
Other debts
-€157
Financing
-€28,667
Debts after one year
-€30,000
Current portion of long-term debt
+€1,333
Cash 2025
€246,831
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,882,203 | €1,883,834 | +€1,630 | +0.1% |
| Fixed assets | 21/28 | €920,928 | €903,137 | -€17,791 | -1.9% |
| Tangible fixed assets | 22/27 | €719,102 | €701,311 | -€17,791 | -2.5% |
| Land and buildings | 22 | €719,102 | €701,311 | -€17,791 | -2.5% |
| Financial fixed assets | 28 | €201,826 | €201,826 | = | 0.0% |
| Current assets | 29/58 | €961,275 | €980,697 | +€19,421 | +2.0% |
| Amounts receivable within one year | 40/41 | €730,866 | €733,866 | +€3,000 | +0.4% |
| Trade receivables | 40 | €65,334 | €65,334 | = | 0.0% |
| Other amounts receivable | 41 | €665,532 | €668,532 | +€3,000 | +0.5% |
| Cash at bank and in hand | 54/58 | €230,409 | €246,831 | +€16,421 | +7.1% |
| Total equity and liabilities | 10/49 | €1,882,203 | €1,883,834 | +€1,630 | +0.1% |
| Equity | 10/15 | €659,946 | €677,399 | +€17,453 | +2.6% |
| Contributions | 10/11 | €149,976 | €149,976 | = | 0.0% |
| Reserves | 13 | €318,970 | €310,849 | -€8,120 | -2.5% |
| Non-distributable reserves | 130/1 | €14,998 | €14,998 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,998 | €0 | -€14,998 | -100% |
| Other | 1319 | - | €14,998 | +€14,998 | |
| Tax-exempt reserves | 132 | €303,972 | €295,852 | -€8,120 | -2.7% |
| Profit (loss) carried forward | 14 | €191,001 | €216,574 | +€25,573 | +13.4% |
| Provisions and deferred taxes | 16 | €81,285 | €78,578 | -€2,707 | -3.3% |
| Deferred taxes | 168 | €81,285 | €78,578 | -€2,707 | -3.3% |
| Amounts payable | 17/49 | €1,140,972 | €1,127,857 | -€13,115 | -1.1% |
| Amounts payable after more than one year | 17 | €398,257 | €368,257 | -€30,000 | -7.5% |
| Financial debts | 170/4 | €398,257 | €368,257 | -€30,000 | -7.5% |
| Amounts payable within one year | 42/48 | €742,716 | €759,601 | +€16,885 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €28,667 | €30,000 | +€1,333 | +4.7% |
| Trade debts | 44 | €11,821 | €12,063 | +€242 | +2.1% |
| Suppliers | 440/4 | €11,821 | €12,063 | +€242 | +2.1% |
| Advances received on contracts in progress | 46 | €45,000 | €45,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €43,998 | €59,464 | +€15,466 | +35.2% |
| Taxes | 450/3 | €43,998 | €59,464 | +€15,466 | +35.2% |
| Other amounts payable | 47/48 | €613,231 | €613,074 | -€157 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €17,791 | +€17,791 | |
| Other operating charges | 640/8 | €1,082 | €1,174 | +€92 | +8.5% |
| Gross operating margin | 9900 | €0 | €44,262 | +€44,262 | |
| Operating profit (loss) | 9901 | -€1,082 | €25,297 | +€26,379 | |
| Financial charges | 65/66B | €4,167 | €5,113 | +€945 | +22.7% |
| Recurring financial charges | 65 | €4,167 | €5,113 | +€945 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,250 | €20,184 | +€25,434 | |
| Transfer from deferred taxes | 780 | €0 | €2,707 | +€2,707 | |
| Income taxes | 67/77 | €0 | €5,438 | +€5,438 | |
| Profit (loss) for the period | 9904 | -€5,250 | €17,453 | +€22,702 | |
| Transfer from tax-exempt reserves | 789 | €0 | €8,120 | +€8,120 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,250 | €25,573 | +€30,823 |
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 19 October 2026 via checked.be.