Fiduciaire Bufiscom: 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.
Fiduciaire Bufiscom
Largest movements
- Cash -€54,634
down €54,634 (-22.3%), from €245,052 to €190,419
mainly Contributions, distributions and other (-€180,000) and Accrued charges and deferred income (-€60,000)
- Deferred charges and accrued income -€27,227
down €27,227 (-75.5%), from €36,052 to €8,824
- Tangible fixed assets -€23,018
down €23,018 (-28.4%), from €80,911 to €57,893
of which Furniture and vehicles: -€12,601
- Accrued charges and deferred income -€60,000
down €60,000 (-75.4%), from €79,609 to €19,609
- Debts after one year -€21,280
down €21,280 (-81.8%), from €26,000 to €4,720
- Tax, wage and social debts -€18,397
down €18,397 (-54.6%), from €33,681 to €15,284
of which Remuneration and social security: -€20,357
- Profit (loss) carried forward -€18,109
down €18,109 (-74.9%), from €24,178 to €6,069
- Trade debts +€7,807
up €7,807 (+30.8%), from €25,346 to €33,154
- Gross operating margin +€23,561
up €23,561 (+5.3%), from €444,923 to €468,485
- Staff costs -€11,535
down €11,535 (-5.0%), from €229,737 to €218,202
- Taxes +€7,839
up €7,839 (+14.7%), from €53,180 to €61,020
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 | €382,565 | €279,842 | -€102,723 | -26.9% |
| Fixed assets | 21/28 | €90,711 | €66,943 | -€23,768 | -26.2% |
| Tangible fixed assets | 22/27 | €80,911 | €57,893 | -€23,018 | -28.4% |
| Furniture and vehicles | 24 | €40,820 | €28,218 | -€12,601 | -30.9% |
| Other tangible fixed assets | 26 | €40,091 | €29,674 | -€10,416 | -26.0% |
| Financial fixed assets | 28 | €9,800 | €9,050 | -€750 | -7.7% |
| Current assets | 29/58 | €291,854 | €212,899 | -€78,955 | -27.1% |
| Amounts receivable within one year | 40/41 | €10,750 | €13,656 | +€2,906 | +27.0% |
| Trade receivables | 40 | €10,750 | €13,656 | +€2,906 | +27.0% |
| Cash at bank and in hand | 54/58 | €245,052 | €190,419 | -€54,634 | -22.3% |
| Deferred charges and accrued income | 490/1 | €36,052 | €8,824 | -€27,227 | -75.5% |
| Total equity and liabilities | 10/49 | €382,565 | €279,842 | -€102,723 | -26.9% |
| Equity | 10/15 | €44,629 | €26,520 | -€18,109 | -40.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 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% |
| Profit (loss) carried forward | 14 | €24,178 | €6,069 | -€18,109 | -74.9% |
| Amounts payable | 17/49 | €337,936 | €253,322 | -€84,614 | -25.0% |
| Amounts payable after more than one year | 17 | €26,000 | €4,720 | -€21,280 | -81.8% |
| Financial debts | 170/4 | €26,000 | €4,720 | -€21,280 | -81.8% |
| Amounts payable within one year | 42/48 | €232,327 | €228,992 | -€3,334 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €21,978 | €22,475 | +€497 | +2.3% |
| Trade debts | 44 | €25,346 | €33,154 | +€7,807 | +30.8% |
| Suppliers | 440/4 | €25,346 | €33,154 | +€7,807 | +30.8% |
| Taxes, remuneration and social security | 45 | €33,681 | €15,284 | -€18,397 | -54.6% |
| Taxes | 450/3 | €2,589 | €4,549 | +€1,960 | +75.7% |
| Remuneration and social security | 454/9 | €31,092 | €10,735 | -€20,357 | -65.5% |
| Other amounts payable | 47/48 | €151,322 | €158,080 | +€6,758 | +4.5% |
| Accrued charges and deferred income | 492/3 | €79,609 | €19,609 | -€60,000 | -75.4% |
| Non-recurring operating income | 76A | €8,904 | - | -€8,904 | |
| Remuneration, social security and pensions | 62 | €229,737 | €218,202 | -€11,535 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,454 | €16,805 | +€1,352 | +8.7% |
| Other operating charges | 640/8 | €2,902 | €6,589 | +€3,686 | +127% |
| Gross operating margin | 9900 | €444,923 | €468,485 | +€23,561 | +5.3% |
| Operating profit (loss) | 9901 | €196,831 | €226,889 | +€30,058 | +15.3% |
| Financial income | 75/76B | €1,939 | €1,611 | -€328 | -16.9% |
| Recurring financial income | 75 | €1,939 | €1,611 | -€328 | -16.9% |
| Financial charges | 65/66B | €2,337 | €5,590 | +€3,252 | +139% |
| Recurring financial charges | 65 | €2,337 | €1,937 | -€400 | -17.1% |
| Non-recurring financial charges | 66B | - | €3,653 | +€3,653 | |
| Profit (loss) for the period before taxes | 9903 | €196,432 | €222,910 | +€26,478 | +13.5% |
| Income taxes | 67/77 | €53,180 | €61,020 | +€7,839 | +14.7% |
| Profit (loss) for the period | 9904 | €143,252 | €161,891 | +€18,639 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €143,252 | €161,891 | +€18,639 | +13.0% |
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 25 October 2026 via checked.be.