COMPTA FISC SERVICES: 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.
COMPTA FISC SERVICES
Largest movements
- Tangible fixed assets -€20,166
down €20,166 (-22.8%), from €88,629 to €68,463
of which Furniture and vehicles: -€15,723
- Cash +€18,100
up €18,100 (+48.4%), from €37,377 to €55,477
mainly Depreciation (+€24,434) and Net result for the year (+€16,466)
- Deferred charges and accrued income +€4,270
new in 2025: €4,270
- Profit (loss) carried forward +€16,466
up €16,466 (+208.3%), from €7,905 to €24,371
- Debts after one year -€13,179
down €13,179 (-34.2%), from €38,537 to €25,358
- Current portion of long-term debt -€5,492
down €5,492 (-29.4%), from €18,672 to €13,179
- Other debts +€4,396
up €4,396 (+8.1%), from €54,212 to €58,608
- Tax, wage and social debts -€2,514
down €2,514 (-31.2%), from €8,050 to €5,536
- Gross operating margin -€13,652
down €13,652 (-21.2%), from €64,477 to €50,825
- Depreciation -€3,080
down €3,080 (-11.2%), from €27,514 to €24,434
- Taxes -€1,216
down €1,216 (-16.6%), from €7,315 to €6,099
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.
Cash bridge derived
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 | €160,266 | €162,056 | +€1,790 | +1.1% |
| Fixed assets | 21/28 | €88,629 | €68,463 | -€20,166 | -22.8% |
| Tangible fixed assets | 22/27 | €88,629 | €68,463 | -€20,166 | -22.8% |
| Plant, machinery and equipment | 23 | €15,905 | €11,462 | -€4,443 | -27.9% |
| Furniture and vehicles | 24 | €72,723 | €57,000 | -€15,723 | -21.6% |
| Current assets | 29/58 | €71,637 | €93,593 | +€21,956 | +30.6% |
| Amounts receivable within one year | 40/41 | €34,260 | €33,846 | -€414 | -1.2% |
| Trade receivables | 40 | €34,260 | €31,945 | -€2,315 | -6.8% |
| Other amounts receivable | 41 | - | €1,901 | +€1,901 | |
| Cash at bank and in hand | 54/58 | €37,377 | €55,477 | +€18,100 | +48.4% |
| Deferred charges and accrued income | 490/1 | - | €4,270 | +€4,270 | |
| Total equity and liabilities | 10/49 | €160,266 | €162,056 | +€1,790 | +1.1% |
| Equity | 10/15 | €39,901 | €56,367 | +€16,466 | +41.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €6,996 | €6,996 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,137 | €5,137 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,905 | €24,371 | +€16,466 | +208.3% |
| Amounts payable | 17/49 | €120,365 | €105,689 | -€14,675 | -12.2% |
| Amounts payable after more than one year | 17 | €38,537 | €25,358 | -€13,179 | -34.2% |
| Financial debts | 170/4 | €38,537 | €25,358 | -€13,179 | -34.2% |
| Amounts payable within one year | 42/48 | €81,027 | €79,744 | -€1,283 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €18,672 | €13,179 | -€5,492 | -29.4% |
| Trade debts | 44 | €93 | €2,421 | +€2,328 | +2509.3% |
| Suppliers | 440/4 | €93 | €2,421 | +€2,328 | +2509.3% |
| Taxes, remuneration and social security | 45 | €8,050 | €5,536 | -€2,514 | -31.2% |
| Taxes | 450/3 | €8,050 | €5,536 | -€2,514 | -31.2% |
| Other amounts payable | 47/48 | €54,212 | €58,608 | +€4,396 | +8.1% |
| Accrued charges and deferred income | 492/3 | €801 | €587 | -€214 | -26.7% |
| Remuneration, social security and pensions | 62 | €1,575 | €1,575 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,514 | €24,434 | -€3,080 | -11.2% |
| Gross operating margin | 9900 | €64,477 | €50,825 | -€13,652 | -21.2% |
| Operating profit (loss) | 9901 | €35,388 | €24,816 | -€10,571 | -29.9% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €2,866 | €2,251 | -€614 | -21.4% |
| Recurring financial charges | 65 | €2,866 | €2,251 | -€614 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €32,543 | €22,565 | -€9,978 | -30.7% |
| Income taxes | 67/77 | €7,315 | €6,099 | -€1,216 | -16.6% |
| Profit (loss) for the period | 9904 | €25,228 | €16,466 | -€8,762 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,228 | €16,466 | -€8,762 | -34.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.