FIDUCIAIRE COMPTA PARTNER: what changed
FIDUCIAIRE COMPTA PARTNER
Largest movements
- Cash +€47,099
up €47,099 (+119%), from €39,451 to €86,550
mainly Net result for the year (+€32,443) and Tax, wage and social debts (+€6,370)
- Receivables within one year -€5,715
down €5,715 (-26.6%), from €21,499 to €15,784
of which Trade receivables: -€5,715
- Tangible fixed assets -€1,868
down €1,868 (-34.1%), from €5,482 to €3,613
of which Furniture and vehicles: -€1,672
- Profit (loss) carried forward +€32,443
up €32,443, from -€25,127 to €7,316
- Tax, wage and social debts +€6,370
up €6,370 (+27.9%), from €22,852 to €29,222
of which Remuneration and social security: +€4,764
- Other debts +€2,746
up €2,746 (+4.4%), from €62,334 to €65,080
- Trade debts -€2,044
down €2,044 (-46.7%), from €4,373 to €2,329
- Gross operating margin +€23,153
up €23,153 (+44.9%), from €51,605 to €74,758
- Turnover +€17,558
up €17,558 (+9.8%), from €178,432 to €195,991
- Taxes +€9,188
up €9,188 (+136%), from €6,766 to €15,954
- Purchases and services -€3,964
down €3,964 (-3.1%), from €126,827 to €122,863
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,432 | €105,947 | +€39,515 | +59.5% |
| Fixed assets | 21/28 | €5,482 | €3,613 | -€1,868 | -34.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €5,482 | €3,613 | -€1,868 | -34.1% |
| Plant, machinery and equipment | 23 | €429 | €233 | -€196 | -45.7% |
| Furniture and vehicles | 24 | €5,053 | €3,381 | -€1,672 | -33.1% |
| Current assets | 29/58 | €60,950 | €102,333 | +€41,383 | +67.9% |
| Amounts receivable within one year | 40/41 | €21,499 | €15,784 | -€5,715 | -26.6% |
| Trade receivables | 40 | €21,349 | €15,634 | -€5,715 | -26.8% |
| Other amounts receivable | 41 | €150 | €150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,451 | €86,550 | +€47,099 | +119% |
| Total equity and liabilities | 10/49 | €66,432 | €105,947 | +€39,515 | +59.5% |
| Equity | 10/15 | -€23,127 | €9,316 | +€32,443 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,127 | €7,316 | +€32,443 | |
| Amounts payable | 17/49 | €89,559 | €96,631 | +€7,072 | +7.9% |
| Amounts payable within one year | 42/48 | €89,559 | €96,631 | +€7,072 | +7.9% |
| Trade debts | 44 | €4,373 | €2,329 | -€2,044 | -46.7% |
| Suppliers | 440/4 | €4,373 | €2,329 | -€2,044 | -46.7% |
| Taxes, remuneration and social security | 45 | €22,852 | €29,222 | +€6,370 | +27.9% |
| Taxes | 450/3 | €20,470 | €22,076 | +€1,606 | +7.8% |
| Remuneration and social security | 454/9 | €2,382 | €7,145 | +€4,764 | +200% |
| Other amounts payable | 47/48 | €62,334 | €65,080 | +€2,746 | +4.4% |
| Turnover | 70 | €178,432 | €195,991 | +€17,558 | +9.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €126,827 | €122,863 | -€3,964 | -3.1% |
| Remuneration, social security and pensions | 62 | €20,833 | €22,004 | +€1,170 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,121 | €1,868 | -€253 | -11.9% |
| Other operating charges | 640/8 | €3,304 | €2,339 | -€965 | -29.2% |
| Gross operating margin | 9900 | €51,605 | €74,758 | +€23,153 | +44.9% |
| Operating profit (loss) | 9901 | €25,346 | €48,547 | +€23,201 | +91.5% |
| Financial income | 75/76B | €5 | €465 | +€460 | +9,650% |
| Recurring financial income | 75 | €5 | €465 | +€460 | +9,650% |
| Financial charges | 65/66B | €660 | €615 | -€45 | -6.9% |
| Recurring financial charges | 65 | €660 | €615 | -€45 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €24,691 | €48,397 | +€23,706 | +96.0% |
| Income taxes | 67/77 | €6,766 | €15,954 | +€9,188 | +136% |
| Profit (loss) for the period | 9904 | €17,925 | €32,443 | +€14,518 | +81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,925 | €32,443 | +€14,518 | +81.0% |
Next steps
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 7 November 2026 via checked.be.