FIDUCIAIRE DA CAS: what changed
What changed
FIDUCIAIRE DA CAS
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€125,285
2024 · €68,571+€56,715
Equity
€284,368
2024 · €182,740+€101,627
Cash
€157,516
2024 · €75,427+€82,089
Balance sheet total
€766,353
2024 · €660,609+€105,744
Largest movements
Assets
- Cash +€82,089
up €82,089 (+109%), from €75,427 to €157,516
mainly Net result for the year (+€125,285) and Depreciation (+€43,270)
- Receivables within one year +€44,154
up €44,154 (+133%), from €33,131 to €77,285
of which Other amounts receivable: +€23,722
- Tangible fixed assets -€20,856
down €20,856 (-3.8%), from €543,807 to €522,951
of which Land and buildings: -€12,343
Equity and liabilities
- Profit (loss) carried forward +€103,096
up €103,096 (+58.9%), from €175,101 to €278,197
- Other debts +€27,281
up €27,281 (+2,596%), from €1,051 to €28,332
- Debts after one year -€26,369
down €26,369 (-6.2%), from €425,406 to €399,037
Income statement
- Gross operating margin +€99,081
up €99,081 (+50.5%), from €196,112 to €295,193
- Staff costs +€16,000
up €16,000 (+27.4%), from €58,373 to €74,373
- Taxes +€14,970
up €14,970 (+85.3%), from €17,550 to €32,520
- Financial charges +€7,593
up €7,593 (+75.4%), from €10,066 to €17,659
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
€68,571
Gross operating margin
+€99,081
Staff costs
-€16,000
Depreciation
-€328
Other operating charges
-€1,866
Other operating items
-€622
Financial income
-€987
Financial charges
-€7,593
Taxes
-€14,970
Result 2025
€125,285
raises the resultlowers the resultnot broken down further in the accounts
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
+€150,852
Investment
-€19,698
Financing
-€49,066
Cash 2024
€75,427
From operations (derived)
+€150,852
Net result for the year
+€125,285
Depreciation
+€43,270
Receivables within one year
-€44,154
Deferred charges and accrued income
-€3,073
Trade debts
+€4,655
Tax, wage and social debts
-€2,412
Other debts
+€27,281
Investment (derived)
-€19,698
Investment in fixed assets (net)
-€19,698
Financing
-€49,066
Debts after one year
-€26,369
Current portion of long-term debt
+€961
Contributions, distributions and other
-€23,658
Cash 2025
€157,516
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €660,609 | €766,353 | +€105,744 | +16.0% |
| Fixed assets | 21/28 | €551,516 | €527,943 | -€23,573 | -4.3% |
| Intangible fixed assets | 21 | €7,709 | €4,993 | -€2,716 | -35.2% |
| Tangible fixed assets | 22/27 | €543,807 | €522,951 | -€20,856 | -3.8% |
| Land and buildings | 22 | €480,412 | €468,069 | -€12,343 | -2.6% |
| Plant, machinery and equipment | 23 | €538 | €35 | -€504 | -93.6% |
| Furniture and vehicles | 24 | €50,488 | €44,854 | -€5,634 | -11.2% |
| Other tangible fixed assets | 26 | €12,368 | €9,993 | -€2,376 | -19.2% |
| Current assets | 29/58 | €109,093 | €238,409 | +€129,316 | +119% |
| Amounts receivable within one year | 40/41 | €33,131 | €77,285 | +€44,154 | +133% |
| Trade receivables | 40 | €33,131 | €53,563 | +€20,432 | +61.7% |
| Other amounts receivable | 41 | - | €23,722 | +€23,722 | |
| Cash at bank and in hand | 54/58 | €75,427 | €157,516 | +€82,089 | +109% |
| Deferred charges and accrued income | 490/1 | €535 | €3,608 | +€3,073 | +575% |
| Total equity and liabilities | 10/49 | €660,609 | €766,353 | +€105,744 | +16.0% |
| Equity | 10/15 | €182,740 | €284,368 | +€101,627 | +55.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €175,101 | €278,197 | +€103,096 | +58.9% |
| Investment grants | 15 | €5,639 | €4,171 | -€1,468 | -26.0% |
| Amounts payable | 17/49 | €477,868 | €481,985 | +€4,116 | +0.9% |
| Amounts payable after more than one year | 17 | €425,406 | €399,037 | -€26,369 | -6.2% |
| Financial debts | 170/4 | €425,406 | €399,037 | -€26,369 | -6.2% |
| Amounts payable within one year | 42/48 | €52,463 | €82,948 | +€30,485 | +58.1% |
| Current portion of amounts payable after more than one year | 42 | €25,408 | €26,369 | +€961 | +3.8% |
| Trade debts | 44 | €10,230 | €14,885 | +€4,655 | +45.5% |
| Suppliers | 440/4 | €10,230 | €14,885 | +€4,655 | +45.5% |
| Taxes, remuneration and social security | 45 | €15,774 | €13,362 | -€2,412 | -15.3% |
| Taxes | 450/3 | €8,870 | €3,162 | -€5,708 | -64.4% |
| Remuneration and social security | 454/9 | €6,904 | €10,200 | +€3,297 | +47.8% |
| Other amounts payable | 47/48 | €1,051 | €28,332 | +€27,281 | +2,596% |
| Remuneration, social security and pensions | 62 | €58,373 | €74,373 | +€16,000 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,942 | €43,270 | +€328 | +0.8% |
| Other operating charges | 640/8 | €1,672 | €3,539 | +€1,866 | +112% |
| Non-recurring operating charges | 66A | - | €622 | +€622 | |
| Gross operating margin | 9900 | €196,112 | €295,193 | +€99,081 | +50.5% |
| Operating profit (loss) | 9901 | €93,124 | €173,389 | +€80,265 | +86.2% |
| Financial income | 75/76B | €3,063 | €2,075 | -€987 | -32.2% |
| Recurring financial income | 75 | €3,063 | €2,075 | -€987 | -32.2% |
| Financial charges | 65/66B | €10,066 | €17,659 | +€7,593 | +75.4% |
| Recurring financial charges | 65 | €10,066 | €17,659 | +€7,593 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €86,120 | €157,805 | +€71,685 | +83.2% |
| Income taxes | 67/77 | €17,550 | €32,520 | +€14,970 | +85.3% |
| Profit (loss) for the period | 9904 | €68,571 | €125,285 | +€56,715 | +82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,571 | €125,285 | +€56,715 | +82.7% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 7 November 2026 via checked.be.