FISC-CONSULTING: what changed
What changed
FISC-CONSULTING
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€181
2025 · €45+€136
Equity
€30,033
2025 · €29,852+€181
Cash
€97,320
2025 · €94,295+€3,025
Balance sheet total
€183,517
2025 · €133,185+€50,332
Largest movements
Assets
- Receivables within one year +€48,930
up €48,930 (+159%), from €30,708 to €79,639
- Cash +€3,025
up €3,025 (+3.2%), from €94,295 to €97,320
mainly Other debts (+€36,459) and Trade debts (+€10,865)
Equity and liabilities
- Other debts +€36,459
up €36,459 (+38.9%), from €93,820 to €130,278
- Trade debts +€10,865
up €10,865 (+1,722%), from €631 to €11,496
- Tax, wage and social debts +€2,618
up €2,618 (+29.5%), from €8,883 to €11,501
Income statement
- Gross operating margin +€47,096
up €47,096 (+40.4%), from €116,688 to €163,784
- Financial charges +€42,501
up €42,501 (+58.0%), from €73,260 to €115,761
- Staff costs +€4,784
up €4,784 (+13.0%), from €36,785 to €41,568
Change in the result, 2025 to 2026
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 2025
€45
Gross operating margin
+€47,096
Staff costs
-€4,784
Depreciation
+€533
Other operating charges
-€138
Financial income
-€1,461
Financial charges
-€42,501
Taxes
+€1,390
Result 2026
€181
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€3,025
Investment
€0
Financing
€0
Cash 2025
€94,295
From operations (derived)
+€3,025
Net result for the year
+€181
Depreciation
+€1,632
Receivables within one year
-€48,930
Deferred charges and accrued income
-€9
Trade debts
+€10,865
Tax, wage and social debts
+€2,618
Other debts
+€36,459
Accrued charges and deferred income
+€210
Cash 2026
€97,320
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,185 | €183,517 | +€50,332 | +37.8% |
| Formation expenses | 20 | €356 | €178 | -€178 | -50.0% |
| Fixed assets | 21/28 | €4,392 | €2,938 | -€1,454 | -33.1% |
| Tangible fixed assets | 22/27 | €4,392 | €2,938 | -€1,454 | -33.1% |
| Furniture and vehicles | 24 | €2,651 | €1,581 | -€1,070 | -40.3% |
| Other tangible fixed assets | 26 | €1,741 | €1,357 | -€384 | -22.1% |
| Current assets | 29/58 | €128,437 | €180,401 | +€51,964 | +40.5% |
| Amounts receivable within one year | 40/41 | €30,708 | €79,639 | +€48,930 | +159% |
| Trade receivables | 40 | €30,708 | €79,639 | +€48,930 | +159% |
| Cash at bank and in hand | 54/58 | €94,295 | €97,320 | +€3,025 | +3.2% |
| Deferred charges and accrued income | 490/1 | €3,434 | €3,443 | +€9 | +0.3% |
| Total equity and liabilities | 10/49 | €133,185 | €183,517 | +€50,332 | +37.8% |
| Equity | 10/15 | €29,852 | €30,033 | +€181 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €9,392 | €9,573 | +€181 | +1.9% |
| Amounts payable | 17/49 | €103,333 | €153,485 | +€50,151 | +48.5% |
| Amounts payable within one year | 42/48 | €103,333 | €153,275 | +€49,941 | +48.3% |
| Trade debts | 44 | €631 | €11,496 | +€10,865 | +1,722% |
| Suppliers | 440/4 | €631 | €11,496 | +€10,865 | +1,722% |
| Taxes, remuneration and social security | 45 | €8,883 | €11,501 | +€2,618 | +29.5% |
| Taxes | 450/3 | €8,883 | €11,501 | +€2,618 | +29.5% |
| Other amounts payable | 47/48 | €93,820 | €130,278 | +€36,459 | +38.9% |
| Accrued charges and deferred income | 492/3 | - | €210 | +€210 | |
| Remuneration, social security and pensions | 62 | €36,785 | €41,568 | +€4,784 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,165 | €1,632 | -€533 | -24.6% |
| Other operating charges | 640/8 | €6,035 | €6,173 | +€138 | +2.3% |
| Gross operating margin | 9900 | €116,688 | €163,784 | +€47,096 | +40.4% |
| Operating profit (loss) | 9901 | €71,704 | €114,411 | +€42,707 | +59.6% |
| Financial income | 75/76B | €2,734 | €1,273 | -€1,461 | -53.4% |
| Recurring financial income | 75 | €2,734 | €1,273 | -€1,461 | -53.4% |
| Financial charges | 65/66B | €73,260 | €115,761 | +€42,501 | +58.0% |
| Recurring financial charges | 65 | €73,260 | €115,761 | +€42,501 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | €1,179 | -€76 | -€1,255 | |
| Income taxes | 67/77 | €1,134 | -€257 | -€1,390 | |
| Profit (loss) for the period | 9904 | €45 | €181 | +€136 | +303% |
| Profit (loss) for the period to be appropriated | 9905 | €45 | €181 | +€136 | +303% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.