CENTRE FISCAL ET COMPTABLE: what changed
What changed
CENTRE FISCAL ET COMPTABLE
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€48,763
2024 · €45,612+€3,151
Equity
€444,494
2024 · €395,731+€48,763
Cash
€401,137
2024 · €61,643+€339,495
Balance sheet total
€482,295
2024 · €449,597+€32,698
Largest movements
Assets
- Cash +€339,495
up €339,495 (+551%), from €61,643 to €401,137
mainly Current investments (+€250,000) and Receivables within one year (+€56,632)
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Receivables within one year -€56,632
down €56,632 (-42.4%), from €133,705 to €77,073
of which Trade receivables: -€55,137
Equity and liabilities
- Reserves +€47,500
up €47,500 (+19.3%), from €246,360 to €293,860
of which Distributable reserves: +€47,500
- Current portion of long-term debt -€10,446
down €10,446 (-76.5%), from €13,652 to €3,206
Income statement
- Gross operating margin -€31,376
down €31,376 (-26.1%), from €120,310 to €88,934
- Write-downs -€15,150
no longer reported in 2025 (was €15,150)
- Staff costs -€13,632
down €13,632 (-37.7%), from €36,201 to €22,568
- Taxes -€3,036
down €3,036 (-13.7%), from €22,194 to €19,159
- Financial income +€2,457
up €2,457 (+58.6%), from €4,196 to €6,653
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
€45,612
Gross operating margin
-€31,376
Staff costs
+€13,632
Depreciation
+€226
Write-downs
+€15,150
Other operating charges
-€254
Financial income
+€2,457
Financial charges
+€279
Taxes
+€3,036
Result 2025
€48,763
raises the resultlowers the result
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
+€99,947
Investment
+€249,994
Financing
-€10,446
Cash 2024
€61,643
From operations (derived)
+€99,947
Net result for the year
+€48,763
Depreciation
+€1,193
Receivables within one year
+€56,632
Deferred charges and accrued income
-€1,022
Trade debts
-€3,180
Tax, wage and social debts
-€2,436
Accrued charges and deferred income
-€2
Investment (derived)
+€249,994
Investment in fixed assets (net)
-€6
Current investments
+€250,000
Financing
-€10,446
Current portion of long-term debt
-€10,446
Cash 2025
€401,137
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €449,597 | €482,295 | +€32,698 | +7.3% |
| Fixed assets | 21/28 | €4,131 | €2,945 | -€1,187 | -28.7% |
| Tangible fixed assets | 22/27 | €3,119 | €1,926 | -€1,193 | -38.2% |
| Plant, machinery and equipment | 23 | €1,651 | €1,074 | -€577 | -34.9% |
| Furniture and vehicles | 24 | €1,468 | €852 | -€616 | -42.0% |
| Financial fixed assets | 28 | €1,013 | €1,019 | +€6 | +0.6% |
| Current assets | 29/58 | €445,465 | €479,350 | +€33,885 | +7.6% |
| Amounts receivable within one year | 40/41 | €133,705 | €77,073 | -€56,632 | -42.4% |
| Trade receivables | 40 | €126,101 | €70,964 | -€55,137 | -43.7% |
| Other amounts receivable | 41 | €7,604 | €6,109 | -€1,495 | -19.7% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €61,643 | €401,137 | +€339,495 | +551% |
| Deferred charges and accrued income | 490/1 | €118 | €1,140 | +€1,022 | +867% |
| Total equity and liabilities | 10/49 | €449,597 | €482,295 | +€32,698 | +7.3% |
| Equity | 10/15 | €395,731 | €444,494 | +€48,763 | +12.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €246,360 | €293,860 | +€47,500 | +19.3% |
| Non-distributable reserves | 130/1 | €7,465 | €7,465 | = | 0.0% |
| Legal reserve | 130 | €7,465 | €7,465 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,025 | €17,025 | = | 0.0% |
| Distributable reserves | 133 | €221,870 | €269,370 | +€47,500 | +21.4% |
| Profit (loss) carried forward | 14 | €124,371 | €125,634 | +€1,263 | +1.0% |
| Amounts payable | 17/49 | €53,865 | €37,801 | -€16,064 | -29.8% |
| Amounts payable within one year | 42/48 | €53,730 | €37,668 | -€16,063 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €13,652 | €3,206 | -€10,446 | -76.5% |
| Trade debts | 44 | €6,927 | €3,747 | -€3,180 | -45.9% |
| Suppliers | 440/4 | €6,927 | €3,747 | -€3,180 | -45.9% |
| Taxes, remuneration and social security | 45 | €33,152 | €30,715 | -€2,436 | -7.3% |
| Taxes | 450/3 | €25,710 | €30,715 | +€5,006 | +19.5% |
| Remuneration and social security | 454/9 | €7,442 | - | -€7,442 | |
| Accrued charges and deferred income | 492/3 | €135 | €134 | -€2 | -1.2% |
| Remuneration, social security and pensions | 62 | €36,201 | €22,568 | -€13,632 | -37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €1,193 | -€226 | -16.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,150 | - | -€15,150 | |
| Other operating charges | 640/8 | €2,776 | €3,030 | +€254 | +9.1% |
| Gross operating margin | 9900 | €120,310 | €88,934 | -€31,376 | -26.1% |
| Operating profit (loss) | 9901 | €64,764 | €62,143 | -€2,621 | -4.0% |
| Financial income | 75/76B | €4,196 | €6,653 | +€2,457 | +58.6% |
| Recurring financial income | 75 | €4,196 | €6,653 | +€2,457 | +58.6% |
| Financial charges | 65/66B | €1,154 | €875 | -€279 | -24.2% |
| Recurring financial charges | 65 | €1,090 | €875 | -€216 | -19.8% |
| Non-recurring financial charges | 66B | €63 | - | -€63 | |
| Profit (loss) for the period before taxes | 9903 | €67,806 | €67,921 | +€115 | +0.2% |
| Income taxes | 67/77 | €22,194 | €19,159 | -€3,036 | -13.7% |
| Profit (loss) for the period | 9904 | €45,612 | €48,763 | +€3,151 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,612 | €48,763 | +€3,151 | +6.9% |
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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 8 November 2026 via checked.be.