Conseil Fisca: 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.
Conseil Fisca
Largest movements
- Cash +€83,401
up €83,401 (+371%), from €22,456 to €105,856
mainly Net result for the year (+€103,816) and Tax, wage and social debts (+€9,918)
- Receivables within one year +€35,154
up €35,154 (+90.0%), from €39,048 to €74,202
of which Other amounts receivable: +€27,338
- Profit (loss) carried forward +€103,816
up €103,816 (+194%), from €53,631 to €157,447
- Tax, wage and social debts +€9,918
up €9,918 (+46.8%), from €21,208 to €31,127
of which Taxes: +€9,744
- Trade debts +€6,187
up €6,187 (+79.7%), from €7,766 to €13,953
- Turnover +€271,374
up €271,374 (+185%), from €146,787 to €418,160
- Purchases and services +€201,760
up €201,760 (+289%), from €69,745 to €271,505
- Gross operating margin +€69,717
up €69,717 (+90.3%), from €77,182 to €146,899
- Taxes +€10,499
up €10,499 (+58.0%), from €18,090 to €28,589
- Staff costs +€10,313
up €10,313 (+7,601%), from €136 to €10,448
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,796 | €205,308 | +€120,512 | +142% |
| Fixed assets | 21/28 | €23,292 | €25,250 | +€1,958 | +8.4% |
| Tangible fixed assets | 22/27 | €18,792 | €20,750 | +€1,958 | +10.4% |
| Plant, machinery and equipment | 23 | €3,318 | €3,302 | -€15 | -0.5% |
| Furniture and vehicles | 24 | €6,944 | €9,782 | +€2,838 | +40.9% |
| Other tangible fixed assets | 26 | €8,530 | €7,665 | -€865 | -10.1% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €61,504 | €180,058 | +€118,554 | +193% |
| Amounts receivable within one year | 40/41 | €39,048 | €74,202 | +€35,154 | +90.0% |
| Trade receivables | 40 | €29,763 | €37,578 | +€7,816 | +26.3% |
| Other amounts receivable | 41 | €9,285 | €36,623 | +€27,338 | +294% |
| Cash at bank and in hand | 54/58 | €22,456 | €105,856 | +€83,401 | +371% |
| Total equity and liabilities | 10/49 | €84,796 | €205,308 | +€120,512 | +142% |
| Equity | 10/15 | €55,631 | €159,447 | +€103,816 | +187% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,631 | €157,447 | +€103,816 | +194% |
| Amounts payable | 17/49 | €29,165 | €45,861 | +€16,696 | +57.2% |
| Amounts payable within one year | 42/48 | €29,165 | €45,861 | +€16,696 | +57.2% |
| Trade debts | 44 | €7,766 | €13,953 | +€6,187 | +79.7% |
| Suppliers | 440/4 | €7,766 | €13,953 | +€6,187 | +79.7% |
| Advances received on contracts in progress | 46 | €191 | €775 | +€584 | +305% |
| Taxes, remuneration and social security | 45 | €21,208 | €31,127 | +€9,918 | +46.8% |
| Taxes | 450/3 | €21,208 | €30,952 | +€9,744 | +45.9% |
| Remuneration and social security | 454/9 | - | €175 | +€175 | |
| Other amounts payable | 47/48 | - | €7 | +€7 | |
| Turnover | 70 | €146,787 | €418,160 | +€271,374 | +185% |
| Goods, raw materials, services and sundry goods | 60/61 | €69,745 | €271,505 | +€201,760 | +289% |
| Remuneration, social security and pensions | 62 | €136 | €10,448 | +€10,313 | +7,601% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €3,664 | +€3,315 | +949% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,878 | €1,125 | -€3,753 | -76.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €77,182 | €146,899 | +€69,717 | +90.3% |
| Operating profit (loss) | 9901 | €71,432 | €131,262 | +€59,830 | +83.8% |
| Financial income | 75/76B | €389 | €1,538 | +€1,149 | +295% |
| Recurring financial income | 75 | €389 | €1,538 | +€1,149 | +295% |
| Financial charges | 65/66B | €100 | €394 | +€294 | +294% |
| Recurring financial charges | 65 | €100 | €394 | +€294 | +294% |
| Profit (loss) for the period before taxes | 9903 | €71,721 | €132,405 | +€60,684 | +84.6% |
| Income taxes | 67/77 | €18,090 | €28,589 | +€10,499 | +58.0% |
| Profit (loss) for the period | 9904 | €53,631 | €103,816 | +€50,185 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,631 | €103,816 | +€50,185 | +93.6% |
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 15 October 2026 via checked.be.