AUDITFISC: what changed
What changed
AUDITFISC
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€28,479
2024 · €28,245+€234
Equity
€43,984
2024 · €36,505+€7,479
Cash
€20,823
2024 · €16,707+€4,116
Balance sheet total
€71,470
2024 · €67,066+€4,404
Largest movements
Assets
- Cash +€4,116
up €4,116 (+24.6%), from €16,707 to €20,823
mainly Net result for the year (+€28,479) and Tax, wage and social debts (+€7,340)
- Receivables within one year -€2,942
down €2,942 (-6.5%), from €45,232 to €42,290
of which Trade receivables: -€12,942
- Tangible fixed assets +€2,480
up €2,480 (+68.4%), from €3,627 to €6,107
- Deferred charges and accrued income +€750
new in 2025: €750
Equity and liabilities
- Trade debts -€11,077
down €11,077 (-45.1%), from €24,582 to €13,505
- Profit (loss) carried forward +€7,479
up €7,479 (+83.1%), from €9,005 to €16,484
- Tax, wage and social debts +€7,340
up €7,340 (+124%), from €5,923 to €13,263
Income statement
- Gross operating margin +€523
up €523 (+1.3%), from €40,387 to €40,910
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
€28,245
Gross operating margin
+€523
Depreciation
-€268
Other operating charges
+€83
Other operating items
-€152
Financial income
+€186
Financial charges
-€138
Result 2025
€28,479
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
+€29,549
Investment
-€4,433
Financing
-€21,000
Cash 2024
€16,707
From operations (derived)
+€29,549
Net result for the year
+€28,479
Depreciation
+€1,953
Receivables within one year
+€2,942
Deferred charges and accrued income
-€750
Trade debts
-€11,077
Tax, wage and social debts
+€7,340
Other debts
+€662
Investment (derived)
-€4,433
Investment in fixed assets (net)
-€4,433
Financing
-€21,000
Contributions, distributions and other
-€21,000
Cash 2025
€20,823
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,066 | €71,470 | +€4,404 | +6.6% |
| Fixed assets | 21/28 | €3,627 | €6,107 | +€2,480 | +68.4% |
| Tangible fixed assets | 22/27 | €3,627 | €6,107 | +€2,480 | +68.4% |
| Furniture and vehicles | 24 | €3,627 | €6,107 | +€2,480 | +68.4% |
| Current assets | 29/58 | €63,439 | €65,363 | +€1,924 | +3.0% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,232 | €42,290 | -€2,942 | -6.5% |
| Trade receivables | 40 | €45,232 | €32,290 | -€12,942 | -28.6% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €16,707 | €20,823 | +€4,116 | +24.6% |
| Deferred charges and accrued income | 490/1 | - | €750 | +€750 | |
| Total equity and liabilities | 10/49 | €67,066 | €71,470 | +€4,404 | +6.6% |
| Equity | 10/15 | €36,505 | €43,984 | +€7,479 | +20.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,005 | €16,484 | +€7,479 | +83.1% |
| Amounts payable | 17/49 | €30,561 | €27,486 | -€3,075 | -10.1% |
| Amounts payable within one year | 42/48 | €30,561 | €27,486 | -€3,075 | -10.1% |
| Trade debts | 44 | €24,582 | €13,505 | -€11,077 | -45.1% |
| Suppliers | 440/4 | €24,582 | €13,505 | -€11,077 | -45.1% |
| Taxes, remuneration and social security | 45 | €5,923 | €13,263 | +€7,340 | +124% |
| Taxes | 450/3 | €5,923 | €13,263 | +€7,340 | +124% |
| Other amounts payable | 47/48 | €56 | €718 | +€662 | +1,182% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,685 | €1,953 | +€268 | +15.9% |
| Other operating charges | 640/8 | €1,045 | €962 | -€83 | -7.9% |
| Non-recurring operating charges | 66A | - | €152 | +€152 | |
| Gross operating margin | 9900 | €40,387 | €40,910 | +€523 | +1.3% |
| Operating profit (loss) | 9901 | €37,657 | €37,843 | +€186 | +0.5% |
| Financial income | 75/76B | €139 | €325 | +€186 | +134% |
| Recurring financial income | 75 | €139 | €325 | +€186 | +134% |
| Financial charges | 65/66B | €244 | €382 | +€138 | +56.6% |
| Recurring financial charges | 65 | €244 | €382 | +€138 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €37,552 | €37,786 | +€234 | +0.6% |
| Income taxes | 67/77 | €9,307 | €9,307 | = | 0.0% |
| Profit (loss) for the period | 9904 | €28,245 | €28,479 | +€234 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,245 | €28,479 | +€234 | +0.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.