FISCABEL CONSULT: what changed
What changed
FISCABEL CONSULT
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€148,932
2024 · €86,079+€62,852
Equity
€387,264
2024 · €238,332+€148,932
Cash
€17,552
2024 · €15,504+€2,048
Balance sheet total
€525,758
2024 · €348,654+€177,104
Largest movements
Assets
- Receivables within one year +€174,306
up €174,306 (+52.9%), from €329,750 to €504,056
of which Trade receivables: +€101,317
Equity and liabilities
- Profit (loss) carried forward +€148,932
up €148,932 (+66.4%), from €224,297 to €373,229
- Tax, wage and social debts +€29,723
up €29,723 (+30.8%), from €96,400 to €126,123
of which Taxes: +€27,342
Income statement
- Turnover +€115,623
up €115,623 (+35.7%), from €324,121 to €439,744
- Gross operating margin +€79,912
up €79,912 (+40.9%), from €195,157 to €275,069
- Purchases and services +€35,711
up €35,711 (+27.7%), from €128,964 to €164,675
- Staff costs +€30,166
up €30,166 (+52.3%), from €57,654 to €87,820
- Taxes -€4,624
down €4,624 (-8.9%), from €51,899 to €47,275
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
€86,079
Gross operating margin
+€79,912
Staff costs
-€30,166
Other operating charges
+€3,730
Financial income
+€3,798
Financial charges
+€954
Taxes
+€4,624
Result 2025
€148,932
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
+€3,648
Investment
-€1,600
Financing
€0
Cash 2024
€15,504
From operations (derived)
+€3,648
Net result for the year
+€148,932
Depreciation
+€850
Receivables within one year
-€174,306
Trade debts
-€1,551
Tax, wage and social debts
+€29,723
Investment (derived)
-€1,600
Investment in fixed assets (net)
-€1,600
Cash 2025
€17,552
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €348,654 | €525,758 | +€177,104 | +50.8% |
| Fixed assets | 21/28 | €3,400 | €4,150 | +€750 | +22.1% |
| Tangible fixed assets | 22/27 | €3,400 | €2,550 | -€850 | -25.0% |
| Furniture and vehicles | 24 | €3,400 | €2,550 | -€850 | -25.0% |
| Financial fixed assets | 28 | - | €1,600 | +€1,600 | |
| Current assets | 29/58 | €345,254 | €521,608 | +€176,354 | +51.1% |
| Amounts receivable within one year | 40/41 | €329,750 | €504,056 | +€174,306 | +52.9% |
| Trade receivables | 40 | €169,229 | €270,546 | +€101,317 | +59.9% |
| Other amounts receivable | 41 | €160,521 | €233,510 | +€72,989 | +45.5% |
| Cash at bank and in hand | 54/58 | €15,504 | €17,552 | +€2,048 | +13.2% |
| Total equity and liabilities | 10/49 | €348,654 | €525,758 | +€177,104 | +50.8% |
| Equity | 10/15 | €238,332 | €387,264 | +€148,932 | +62.5% |
| Contributions | 10/11 | €14,035 | €14,035 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224,297 | €373,229 | +€148,932 | +66.4% |
| Amounts payable | 17/49 | €110,322 | €138,494 | +€28,172 | +25.5% |
| Amounts payable within one year | 42/48 | €110,322 | €138,494 | +€28,172 | +25.5% |
| Trade debts | 44 | €13,922 | €12,371 | -€1,551 | -11.1% |
| Suppliers | 440/4 | €13,922 | €12,371 | -€1,551 | -11.1% |
| Taxes, remuneration and social security | 45 | €96,400 | €126,123 | +€29,723 | +30.8% |
| Taxes | 450/3 | €86,722 | €114,064 | +€27,342 | +31.5% |
| Remuneration and social security | 454/9 | €9,678 | €12,059 | +€2,381 | +24.6% |
| Turnover | 70 | €324,121 | €439,744 | +€115,623 | +35.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €128,964 | €164,675 | +€35,711 | +27.7% |
| Remuneration, social security and pensions | 62 | €57,654 | €87,820 | +€30,166 | +52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €850 | €850 | = | 0.0% |
| Other operating charges | 640/8 | €3,964 | €234 | -€3,730 | -94.1% |
| Gross operating margin | 9900 | €195,157 | €275,069 | +€79,912 | +40.9% |
| Operating profit (loss) | 9901 | €132,688 | €186,165 | +€53,476 | +40.3% |
| Financial income | 75/76B | €7,196 | €10,994 | +€3,798 | +52.8% |
| Recurring financial income | 75 | €7,196 | €10,994 | +€3,798 | +52.8% |
| Financial charges | 65/66B | €1,906 | €952 | -€954 | -50.0% |
| Recurring financial charges | 65 | €1,906 | €952 | -€954 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €137,979 | €196,207 | +€58,228 | +42.2% |
| Income taxes | 67/77 | €51,899 | €47,275 | -€4,624 | -8.9% |
| Profit (loss) for the period | 9904 | €86,079 | €148,932 | +€62,852 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €86,079 | €148,932 | +€62,852 | +73.0% |
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 2 November 2026 via checked.be.