FIDUCIAIRE PROCOMPTA: what changed
FIDUCIAIRE PROCOMPTA
Largest movements
- Receivables within one year -€4,285
no longer reported in 2025 (was €4,285)
- Cash +€2,213
up €2,213 (+2,380%), from €93 to €2,306
mainly Receivables within one year (+€4,285) and Trade debts (+€2,223)
- Tangible fixed assets -€1,233
down €1,233 (-31.7%), from €3,892 to €2,659
of which Furniture and vehicles: -€1,090
- Profit (loss) carried forward -€4,303
down €4,303 (-27.2%), from -€15,802 to -€20,105
- Other debts -€2,431
no longer reported in 2025 (was €2,431)
- Trade debts +€2,223
up €2,223 (+324%), from €686 to €2,909
- Tax, wage and social debts +€1,206
new in 2025: €1,206
- Gross operating margin -€7,874
down €7,874 (-56.3%), from €13,981 to €6,107
- Taxes +€4,137
up €4,137 (+207%), from €1,995 to €6,132
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 | €8,270 | €4,965 | -€3,305 | -40.0% |
| Fixed assets | 21/28 | €3,892 | €2,659 | -€1,233 | -31.7% |
| Tangible fixed assets | 22/27 | €3,892 | €2,659 | -€1,233 | -31.7% |
| Plant, machinery and equipment | 23 | €429 | €286 | -€143 | -33.3% |
| Furniture and vehicles | 24 | €3,463 | €2,373 | -€1,090 | -31.5% |
| Current assets | 29/58 | €4,378 | €2,306 | -€2,072 | -47.3% |
| Amounts receivable within one year | 40/41 | €4,285 | - | -€4,285 | |
| Other amounts receivable | 41 | €4,285 | - | -€4,285 | |
| Cash at bank and in hand | 54/58 | €93 | €2,306 | +€2,213 | +2,380% |
| Total equity and liabilities | 10/49 | €8,270 | €4,965 | -€3,305 | -40.0% |
| Equity | 10/15 | €5,153 | €850 | -€4,303 | -83.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,355 | €2,355 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,355 | €2,355 | = | 0.0% |
| Legal reserve | 130 | €2,355 | €2,355 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,802 | -€20,105 | -€4,303 | -27.2% |
| Amounts payable | 17/49 | €3,117 | €4,115 | +€998 | +32.0% |
| Amounts payable within one year | 42/48 | €3,117 | €4,115 | +€998 | +32.0% |
| Trade debts | 44 | €686 | €2,909 | +€2,223 | +324% |
| Suppliers | 440/4 | €686 | €2,909 | +€2,223 | +324% |
| Taxes, remuneration and social security | 45 | - | €1,206 | +€1,206 | |
| Remuneration and social security | 454/9 | - | €1,206 | +€1,206 | |
| Other amounts payable | 47/48 | €2,431 | - | -€2,431 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,930 | €1,984 | +€54 | +2.8% |
| Other operating charges | 640/8 | €1,295 | €1,311 | +€16 | +1.2% |
| Gross operating margin | 9900 | €13,981 | €6,107 | -€7,874 | -56.3% |
| Operating profit (loss) | 9901 | €10,756 | €2,812 | -€7,944 | -73.9% |
| Financial charges | 65/66B | €1,106 | €983 | -€123 | -11.1% |
| Recurring financial charges | 65 | €1,106 | €983 | -€123 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €9,650 | €1,829 | -€7,821 | -81.0% |
| Income taxes | 67/77 | €1,995 | €6,132 | +€4,137 | +207% |
| Profit (loss) for the period | 9904 | €7,655 | -€4,303 | -€11,958 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,655 | -€4,303 | -€11,958 |
Next steps
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 3 November 2026 via checked.be.