FIDUCIAIRE COMPTAGEST: what changed
What changed
FIDUCIAIRE COMPTAGEST
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€18,257
2024 · -€6,037+€24,294
Equity
€565,291
2024 · €547,034+€18,257
Cash
€106,854
2024 · €64,965+€41,889
Balance sheet total
€986,307
2024 · €887,459+€98,848
Largest movements
Assets
- Receivables within one year +€118,529
up €118,529 (+38.8%), from €305,311 to €423,840
of which Other amounts receivable: +€80,649
- Current investments -€65,000
down €65,000 (-24.5%), from €265,000 to €200,000
- Cash +€41,889
up €41,889 (+64.5%), from €64,965 to €106,854
mainly Current investments (+€65,000) and Depreciation (+€57,651)
Equity and liabilities
- Other debts +€40,278
up €40,278 (+63.5%), from €63,400 to €103,677
- Debts after one year +€32,572
up €32,572 (+75.5%), from €43,146 to €75,719
of which Financial debts: +€32,472
- Provisions +€21,931
up €21,931 (+34.3%), from €63,960 to €85,891
of which Provisions for liabilities and charges: +€22,415
- Profit (loss) carried forward +€19,766
up €19,766 (+23.4%), from €84,464 to €104,230
Income statement
- Financial charges +€53,394
up €53,394 (+1,447%), from €3,690 to €57,084
- Staff costs -€41,532
down €41,532 (-16.3%), from €255,390 to €213,858
- Provisions -€35,237
down €35,237 (-61.1%), from €57,651 to €22,415
- Write-downs -€28,367
no longer reported in 2025 (was €28,367)
- Gross operating margin -€20,418
down €20,418 (-5.1%), from €402,444 to €382,026
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
-€6,037
Gross operating margin
-€20,418
Staff costs
+€41,532
Depreciation
-€7,838
Write-downs
+€28,367
Provisions
+€35,237
Other operating charges
+€2,170
Financial income
-€5,396
Financial charges
-€53,394
Taxes
+€4,034
Result 2025
€18,257
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
+€13,133
Investment
-€1,345
Financing
+€30,101
Cash 2024
€64,965
From operations (derived)
+€13,133
Net result for the year
+€18,257
Depreciation
+€57,651
Receivables within one year
-€118,529
Deferred charges and accrued income
+€5,264
Provisions
+€21,931
Trade debts
-€3,776
Tax, wage and social debts
-€6,406
Other debts
+€40,278
Accrued charges and deferred income
-€1,536
Investment (derived)
-€1,345
Investment in fixed assets (net)
-€66,345
Current investments
+€65,000
Financing
+€30,101
Debts after one year
+€32,572
Current portion of long-term debt
-€2,472
Cash 2025
€106,854
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €887,459 | €986,307 | +€98,848 | +11.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €231,676 | €240,369 | +€8,694 | +3.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €231,634 | €240,327 | +€8,694 | +3.8% |
| Land and buildings | 22 | €155,805 | €130,226 | -€25,579 | -16.4% |
| Plant, machinery and equipment | 23 | - | €9,033 | +€9,033 | |
| Furniture and vehicles | 24 | €75,828 | €101,068 | +€25,240 | +33.3% |
| Financial fixed assets | 28 | €42 | €42 | = | 0.0% |
| Current assets | 29/58 | €655,783 | €745,938 | +€90,154 | +13.7% |
| Amounts receivable within one year | 40/41 | €305,311 | €423,840 | +€118,529 | +38.8% |
| Trade receivables | 40 | €304,070 | €341,950 | +€37,880 | +12.5% |
| Other amounts receivable | 41 | €1,241 | €81,891 | +€80,649 | +6,497% |
| Current investments | 50/53 | €265,000 | €200,000 | -€65,000 | -24.5% |
| Cash at bank and in hand | 54/58 | €64,965 | €106,854 | +€41,889 | +64.5% |
| Deferred charges and accrued income | 490/1 | €20,507 | €15,243 | -€5,264 | -25.7% |
| Total equity and liabilities | 10/49 | €887,459 | €986,307 | +€98,848 | +11.1% |
| Equity | 10/15 | €547,034 | €565,291 | +€18,257 | +3.3% |
| Contributions | 10/11 | €34,085 | €34,085 | = | 0.0% |
| Reserves | 13 | €428,485 | €426,976 | -€1,509 | -0.4% |
| Tax-exempt reserves | 132 | €56,485 | €54,976 | -€1,509 | -2.7% |
| Distributable reserves | 133 | €372,000 | €372,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,464 | €104,230 | +€19,766 | +23.4% |
| Provisions and deferred taxes | 16 | €63,960 | €85,891 | +€21,931 | +34.3% |
| Provisions for liabilities and charges | 160/5 | €57,651 | €80,066 | +€22,415 | +38.9% |
| Other liabilities and charges | 164/5 | €57,651 | €80,066 | +€22,415 | +38.9% |
| Deferred taxes | 168 | €6,309 | €5,826 | -€483 | -7.7% |
| Amounts payable | 17/49 | €276,465 | €335,125 | +€58,660 | +21.2% |
| Amounts payable after more than one year | 17 | €43,146 | €75,719 | +€32,572 | +75.5% |
| Financial debts | 170/4 | €41,846 | €74,319 | +€32,472 | +77.6% |
| Other amounts payable | 178/9 | €1,300 | €1,400 | +€100 | +7.7% |
| Amounts payable within one year | 42/48 | €231,530 | €259,153 | +€27,623 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €33,094 | €30,623 | -€2,472 | -7.5% |
| Trade debts | 44 | €29,619 | €25,843 | -€3,776 | -12.7% |
| Suppliers | 440/4 | €29,619 | €25,843 | -€3,776 | -12.7% |
| Taxes, remuneration and social security | 45 | €105,417 | €99,010 | -€6,406 | -6.1% |
| Taxes | 450/3 | €64,503 | €74,182 | +€9,679 | +15.0% |
| Remuneration and social security | 454/9 | €40,914 | €24,829 | -€16,086 | -39.3% |
| Other amounts payable | 47/48 | €63,400 | €103,677 | +€40,278 | +63.5% |
| Accrued charges and deferred income | 492/3 | €1,788 | €252 | -€1,536 | -85.9% |
| Non-recurring operating income | 76A | €335 | - | -€335 | |
| Remuneration, social security and pensions | 62 | €255,390 | €213,858 | -€41,532 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,813 | €57,651 | +€7,838 | +15.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28,367 | - | -€28,367 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €57,651 | €22,415 | -€35,237 | -61.1% |
| Other operating charges | 640/8 | €6,658 | €4,488 | -€2,170 | -32.6% |
| Gross operating margin | 9900 | €402,444 | €382,026 | -€20,418 | -5.1% |
| Operating profit (loss) | 9901 | €4,565 | €83,614 | +€79,049 | +1,732% |
| Financial income | 75/76B | €10,167 | €4,771 | -€5,396 | -53.1% |
| Recurring financial income | 75 | €10,167 | €4,771 | -€5,396 | -53.1% |
| Financial charges | 65/66B | €3,690 | €57,084 | +€53,394 | +1,447% |
| Recurring financial charges | 65 | €3,690 | €57,084 | +€53,394 | +1,447% |
| Profit (loss) for the period before taxes | 9903 | €11,042 | €31,302 | +€20,260 | +183% |
| Transfer from deferred taxes | 780 | €483 | €483 | = | 0.0% |
| Income taxes | 67/77 | €17,562 | €13,528 | -€4,034 | -23.0% |
| Profit (loss) for the period | 9904 | -€6,037 | €18,257 | +€24,294 | |
| Transfer from tax-exempt reserves | 789 | €1,509 | €1,509 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,528 | €19,766 | +€24,294 |
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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 1 November 2026 via checked.be.