Fiduciaire Philippe MARECHAL: what changed
What changed
Fiduciaire Philippe MARECHAL
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€17,997
2024 · €7,640+€10,357
Equity
€55,640
2024 · €55,643-€3
Cash
€1,042
2024 · €273+€768
Balance sheet total
€74,916
2024 · €72,242+€2,674
Largest movements
Assets
- Tangible fixed assets +€2,416
up €2,416 (+268%), from €902 to €3,318
- Receivables within one year -€1,633
down €1,633 (-10.5%), from €15,568 to €13,934
of which Trade receivables: -€2,700
- Deferred charges and accrued income +€1,123
new in 2025: €1,123
- Cash +€768
up €768 (+281%), from €273 to €1,042
mainly Net result for the year (+€17,997) and Other debts (+€3,000)
Equity and liabilities
- Other debts +€3,000
up €3,000 (+20.0%), from €15,000 to €18,000
Income statement
- Financial income +€10,871
up €10,871 (+136%), from €8,000 to €18,871
- Gross operating margin -€347
down €347 (-23.1%), from €1,506 to €1,159
- Depreciation +€175
up €175 (+19.2%), from €909 to €1,084
- Financial charges -€65
down €65 (-18.0%), from €360 to €295
- Other operating charges +€57
up €57 (+9.5%), from €597 to €654
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
€7,640
Gross operating margin
-€347
Depreciation
-€175
Other operating charges
-€57
Financial income
+€10,871
Financial charges
+€65
Taxes
-€0
Result 2025
€17,997
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
+€23,046
Investment
-€3,500
Financing
-€18,777
Cash 2024
€273
From operations (derived)
+€23,046
Net result for the year
+€17,997
Depreciation
+€1,084
Receivables within one year
+€1,633
Deferred charges and accrued income
-€1,123
Trade debts
+€392
Tax, wage and social debts
+€63
Other debts
+€3,000
Investment (derived)
-€3,500
Investment in fixed assets (net)
-€3,500
Financing
-€18,777
Current portion of long-term debt
-€433
Short-term financial debts
-€345
Contributions, distributions and other
-€18,000
Cash 2025
€1,042
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,242 | €74,916 | +€2,674 | +3.7% |
| Fixed assets | 21/28 | €56,402 | €58,818 | +€2,416 | +4.3% |
| Tangible fixed assets | 22/27 | €902 | €3,318 | +€2,416 | +268% |
| Furniture and vehicles | 24 | €902 | €3,318 | +€2,416 | +268% |
| Financial fixed assets | 28 | €55,500 | €55,500 | = | 0.0% |
| Current assets | 29/58 | €15,841 | €16,099 | +€258 | +1.6% |
| Amounts receivable within one year | 40/41 | €15,568 | €13,934 | -€1,633 | -10.5% |
| Trade receivables | 40 | €2,700 | - | -€2,700 | |
| Other amounts receivable | 41 | €12,868 | €13,934 | +€1,067 | +8.3% |
| Cash at bank and in hand | 54/58 | €273 | €1,042 | +€768 | +281% |
| Deferred charges and accrued income | 490/1 | - | €1,123 | +€1,123 | |
| Total equity and liabilities | 10/49 | €72,242 | €74,916 | +€2,674 | +3.7% |
| Equity | 10/15 | €55,643 | €55,640 | -€3 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,583 | €47,580 | -€3 | 0.0% |
| Amounts payable | 17/49 | €16,599 | €19,276 | +€2,677 | +16.1% |
| Amounts payable within one year | 42/48 | €16,599 | €19,276 | +€2,677 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €433 | - | -€433 | |
| Financial debts | 43 | €345 | - | -€345 | |
| Credit institutions | 430/8 | €345 | - | -€345 | |
| Trade debts | 44 | €553 | €944 | +€392 | +70.9% |
| Suppliers | 440/4 | €553 | €944 | +€392 | +70.9% |
| Taxes, remuneration and social security | 45 | €269 | €332 | +€63 | +23.3% |
| Taxes | 450/3 | €269 | €332 | +€63 | +23.3% |
| Other amounts payable | 47/48 | €15,000 | €18,000 | +€3,000 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €909 | €1,084 | +€175 | +19.2% |
| Other operating charges | 640/8 | €597 | €654 | +€57 | +9.5% |
| Gross operating margin | 9900 | €1,506 | €1,159 | -€347 | -23.1% |
| Operating profit (loss) | 9901 | €0 | -€579 | -€579 | |
| Financial income | 75/76B | €8,000 | €18,871 | +€10,871 | +136% |
| Recurring financial income | 75 | €8,000 | €18,871 | +€10,871 | +136% |
| Financial charges | 65/66B | €360 | €295 | -€65 | -18.0% |
| Recurring financial charges | 65 | €360 | €295 | -€65 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €7,640 | €17,997 | +€10,357 | +136% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €7,640 | €17,997 | +€10,357 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €7,640 | €17,997 | +€10,357 | +136% |
Next steps
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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 5 November 2026 via checked.be.