FiscaCoach: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FiscaCoach
Largest movements
- Deferred charges and accrued income +€25,028
up €25,028 (+65.0%), from €38,495 to €63,522
- Receivables within one year +€20,057
up €20,057 (+7.7%), from €259,886 to €279,943
- Tangible fixed assets +€19,367
up €19,367 (+55.4%), from €34,956 to €54,323
of which Furniture and vehicles: +€25,821
- Debts after one year +€25,920
new in 2025: €25,920
- Reserves +€17,891
up €17,891 (+36.2%), from €49,385 to €67,276
- Other debts -€16,903
down €16,903 (-6.4%), from €263,322 to €246,419
- Tax, wage and social debts +€15,743
up €15,743 (+24.4%), from €64,524 to €80,267
of which Remuneration and social security: +€10,037
- Trade debts +€11,868
up €11,868 (+19.9%), from €59,748 to €71,616
- Staff costs +€57,132
up €57,132 (+20.4%), from €279,553 to €336,685
- Gross operating margin +€38,363
up €38,363 (+6.8%), from €561,500 to €599,863
- Financial income +€8,837
up €8,837 (+639.7%), from €1,381 to €10,219
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €440,790 | €501,390 | +€60,599 | +13.7% |
| Fixed assets | 21/28 | €39,656 | €59,023 | +€19,367 | +48.8% |
| Tangible fixed assets | 22/27 | €34,956 | €54,323 | +€19,367 | +55.4% |
| Plant, machinery and equipment | 23 | - | €1,052 | +€1,052 | |
| Furniture and vehicles | 24 | €19,198 | €45,019 | +€25,821 | +134.5% |
| Other tangible fixed assets | 26 | €15,758 | €8,252 | -€7,506 | -47.6% |
| Financial fixed assets | 28 | €4,700 | €4,700 | = | 0.0% |
| Current assets | 29/58 | €401,135 | €442,367 | +€41,232 | +10.3% |
| Amounts receivable within one year | 40/41 | €259,886 | €279,943 | +€20,057 | +7.7% |
| Trade receivables | 40 | €259,886 | €279,943 | +€20,057 | +7.7% |
| Cash at bank and in hand | 54/58 | €102,754 | €98,901 | -€3,853 | -3.7% |
| Deferred charges and accrued income | 490/1 | €38,495 | €63,522 | +€25,028 | +65.0% |
| Total equity and liabilities | 10/49 | €440,790 | €501,390 | +€60,599 | +13.7% |
| Equity | 10/15 | €49,585 | €67,476 | +€17,891 | +36.1% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €49,385 | €67,276 | +€17,891 | +36.2% |
| Distributable reserves | 133 | €49,385 | €67,276 | +€17,891 | +36.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €391,206 | €433,914 | +€42,708 | +10.9% |
| Amounts payable after more than one year | 17 | - | €25,920 | +€25,920 | |
| Financial debts | 170/4 | - | €25,920 | +€25,920 | |
| Amounts payable within one year | 42/48 | €390,981 | €407,763 | +€16,782 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,083 | +€6,083 | |
| Financial debts | 43 | €3,387 | €3,378 | -€9 | -0.3% |
| Credit institutions | 430/8 | €3,387 | €3,378 | -€9 | -0.3% |
| Trade debts | 44 | €59,748 | €71,616 | +€11,868 | +19.9% |
| Suppliers | 440/4 | €59,748 | €71,616 | +€11,868 | +19.9% |
| Taxes, remuneration and social security | 45 | €64,524 | €80,267 | +€15,743 | +24.4% |
| Taxes | 450/3 | €35,387 | €41,093 | +€5,706 | +16.1% |
| Remuneration and social security | 454/9 | €29,137 | €39,174 | +€10,037 | +34.4% |
| Other amounts payable | 47/48 | €263,322 | €246,419 | -€16,903 | -6.4% |
| Accrued charges and deferred income | 492/3 | €225 | €231 | +€6 | +2.8% |
| Remuneration, social security and pensions | 62 | €279,553 | €336,685 | +€57,132 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,049 | €11,567 | +€1,518 | +15.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,709 | €557 | +€3,265 | |
| Other operating charges | 640/8 | €3,951 | €521 | -€3,430 | -86.8% |
| Non-recurring operating charges | 66A | - | €923 | +€923 | |
| Gross operating margin | 9900 | €561,500 | €599,863 | +€38,363 | +6.8% |
| Operating profit (loss) | 9901 | €270,655 | €249,610 | -€21,045 | -7.8% |
| Financial income | 75/76B | €1,381 | €10,219 | +€8,837 | +639.7% |
| Recurring financial income | 75 | €1,381 | €10,219 | +€8,837 | +639.7% |
| Financial charges | 65/66B | €440 | €1,516 | +€1,076 | +244.5% |
| Recurring financial charges | 65 | €440 | €1,516 | +€1,076 | +244.5% |
| Profit (loss) for the period before taxes | 9903 | €271,597 | €258,313 | -€13,284 | -4.9% |
| Income taxes | 67/77 | €11,035 | €11,587 | +€552 | +5.0% |
| Profit (loss) for the period | 9904 | €260,562 | €246,726 | -€13,836 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €260,562 | €246,726 | -€13,836 | -5.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.