Fiscaal Bureau Pas: what changed
Fiscaal Bureau Pas
Largest movements
- Current investments +€38,000
up €38,000 (+21.7%), from €175,000 to €213,000
- Receivables within one year +€17,844
up €17,844 (+39.4%), from €45,346 to €63,190
of which Trade receivables: +€18,108
- Cash +€16,487
up €16,487 (+37.7%), from €43,748 to €60,234
mainly Other debts (+€174,897) and Net result for the year (+€164,364)
- Other debts +€174,897
up €174,897 (+197%), from €88,564 to €263,461
- Reserves -€110,636
down €110,636 (-68.9%), from €160,471 to €49,834
- Tax, wage and social debts +€5,298
up €5,298 (+23.5%), from €22,514 to €27,813
- Gross operating margin +€16,802
up €16,802 (+8.6%), from €195,149 to €211,951
- Taxes +€5,874
up €5,874 (+13.5%), from €43,369 to €49,243
- Other operating charges -€3,826
down €3,826 (-85.0%), from €4,501 to €675
- Financial income +€3,066
up €3,066 (+137%), from €2,245 to €5,311
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 | €290,150 | €361,048 | +€70,899 | +24.4% |
| Fixed assets | 21/28 | €26,056 | €24,624 | -€1,432 | -5.5% |
| Tangible fixed assets | 22/27 | €26,056 | €24,624 | -€1,432 | -5.5% |
| Land and buildings | 22 | €22,725 | €21,902 | -€823 | -3.6% |
| Furniture and vehicles | 24 | €3,331 | €2,722 | -€608 | -18.3% |
| Current assets | 29/58 | €264,094 | €336,424 | +€72,330 | +27.4% |
| Amounts receivable within one year | 40/41 | €45,346 | €63,190 | +€17,844 | +39.4% |
| Trade receivables | 40 | €45,082 | €63,190 | +€18,108 | +40.2% |
| Other amounts receivable | 41 | €264 | - | -€264 | |
| Current investments | 50/53 | €175,000 | €213,000 | +€38,000 | +21.7% |
| Cash at bank and in hand | 54/58 | €43,748 | €60,234 | +€16,487 | +37.7% |
| Total equity and liabilities | 10/49 | €290,150 | €361,048 | +€70,899 | +24.4% |
| Equity | 10/15 | €179,071 | €68,434 | -€110,636 | -61.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €160,471 | €49,834 | -€110,636 | -68.9% |
| Distributable reserves | 133 | €160,471 | €49,834 | -€110,636 | -68.9% |
| Amounts payable | 17/49 | €111,079 | €292,614 | +€181,535 | +163% |
| Amounts payable within one year | 42/48 | €111,079 | €292,614 | +€181,535 | +163% |
| Trade debts | 44 | - | €1,340 | +€1,340 | |
| Suppliers | 440/4 | - | €1,340 | +€1,340 | |
| Taxes, remuneration and social security | 45 | €22,514 | €27,813 | +€5,298 | +23.5% |
| Taxes | 450/3 | €22,514 | €27,813 | +€5,298 | +23.5% |
| Other amounts payable | 47/48 | €88,564 | €263,461 | +€174,897 | +197% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,066 | €2,830 | -€237 | -7.7% |
| Other operating charges | 640/8 | €4,501 | €675 | -€3,826 | -85.0% |
| Gross operating margin | 9900 | €195,149 | €211,951 | +€16,802 | +8.6% |
| Operating profit (loss) | 9901 | €187,581 | €208,445 | +€20,864 | +11.1% |
| Financial income | 75/76B | €2,245 | €5,311 | +€3,066 | +137% |
| Recurring financial income | 75 | €2,245 | €5,311 | +€3,066 | +137% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €189,691 | €213,606 | +€23,915 | +12.6% |
| Income taxes | 67/77 | €43,369 | €49,243 | +€5,874 | +13.5% |
| Profit (loss) for the period | 9904 | €146,322 | €164,364 | +€18,041 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €146,322 | €164,364 | +€18,041 | +12.3% |
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 5 November 2026 via checked.be.