Fiscada: 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.
What changed
Fiscada
NACE 69.201, Certified accountants and tax accountants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€224,120
2024 · €222,898+€1,222
Equity
€1.3m
2024 · €1.1m+€222,913
Cash
€31,462
2024 · €26,060+€5,401
Balance sheet total
€1.9m
2024 · €1.6m+€216,995
Largest movements
Assets
- Current investments +€220,000
up €220,000 (+23.1%), from €953,000 to €1.2m
- Tangible fixed assets -€23,493
down €23,493 (-4.1%), from €579,980 to €556,487
of which Land and buildings: -€14,276
Equity and liabilities
- Reserves +€224,120
up €224,120 (+22.3%), from €1.0m to €1.2m
- Debts after one year -€29,462
down €29,462 (-8.9%), from €331,927 to €302,466
- Tax, wage and social debts +€23,755
up €23,755 (+32.6%), from €72,939 to €96,694
of which Taxes: +€22,357
Income statement
- Gross operating margin +€12,086
up €12,086 (+3.1%), from €393,907 to €405,993
- Staff costs +€10,916
up €10,916 (+29.2%), from €37,329 to €48,245
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.
Result 2024
€222,898
Gross operating margin
+€12,086
Staff costs
-€10,916
Depreciation
+€683
Other operating charges
-€1,095
Financial income
-€2,442
Financial charges
+€334
Taxes
+€2,570
Result 2025
€224,120
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€255,692
Investment
-€220,000
Financing
-€30,291
Cash 2024
€26,060
From operations (derived)
+€255,692
Net result for the year
+€224,120
Depreciation
+€23,493
Receivables within one year
-€14,807
Smaller working-capital items
-€450
Trade debts
-€7,919
Tax, wage and social debts
+€23,755
Other debts
+€7,500
Investment (derived)
-€220,000
Current investments
-€220,000
Financing
-€30,291
Debts after one year
-€29,462
Current portion of long-term debt
+€377
Contributions, distributions and other
-€1,207
Cash 2025
€31,462
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,640,166 | €1,857,160 | +€216,995 | +13.2% |
| Fixed assets | 21/28 | €579,980 | €556,487 | -€23,493 | -4.1% |
| Tangible fixed assets | 22/27 | €579,980 | €556,487 | -€23,493 | -4.1% |
| Land and buildings | 22 | €521,460 | €507,185 | -€14,276 | -2.7% |
| Furniture and vehicles | 24 | €58,520 | €49,302 | -€9,218 | -15.8% |
| Current assets | 29/58 | €1,060,185 | €1,300,673 | +€240,488 | +22.7% |
| Amounts receivable within one year | 40/41 | €57,643 | €72,450 | +€14,807 | +25.7% |
| Trade receivables | 40 | €57,643 | €72,450 | +€14,807 | +25.7% |
| Current investments | 50/53 | €953,000 | €1,173,000 | +€220,000 | +23.1% |
| Cash at bank and in hand | 54/58 | €26,060 | €31,462 | +€5,401 | +20.7% |
| Deferred charges and accrued income | 490/1 | €23,482 | €23,762 | +€280 | +1.2% |
| Total equity and liabilities | 10/49 | €1,640,166 | €1,857,160 | +€216,995 | +13.2% |
| Equity | 10/15 | €1,112,701 | €1,335,614 | +€222,913 | +20.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,002,952 | €1,227,072 | +€224,120 | +22.3% |
| Distributable reserves | 133 | €1,002,952 | €1,227,072 | +€224,120 | +22.3% |
| Profit (loss) carried forward | 14 | €78,908 | €78,908 | = | 0.0% |
| Investment grants | 15 | €24,641 | €23,435 | -€1,207 | -4.9% |
| Amounts payable | 17/49 | €527,465 | €521,546 | -€5,919 | -1.1% |
| Amounts payable after more than one year | 17 | €331,927 | €302,466 | -€29,462 | -8.9% |
| Financial debts | 170/4 | €331,927 | €302,466 | -€29,462 | -8.9% |
| Amounts payable within one year | 42/48 | €195,368 | €219,081 | +€23,713 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €29,084 | €29,462 | +€377 | +1.3% |
| Trade debts | 44 | €10,845 | €2,925 | -€7,919 | -73.0% |
| Suppliers | 440/4 | €10,845 | €2,925 | -€7,919 | -73.0% |
| Taxes, remuneration and social security | 45 | €72,939 | €96,694 | +€23,755 | +32.6% |
| Taxes | 450/3 | €68,207 | €90,564 | +€22,357 | +32.8% |
| Remuneration and social security | 454/9 | €4,732 | €6,129 | +€1,398 | +29.5% |
| Other amounts payable | 47/48 | €82,500 | €90,000 | +€7,500 | +9.1% |
| Accrued charges and deferred income | 492/3 | €170 | - | -€170 | |
| Remuneration, social security and pensions | 62 | €37,329 | €48,245 | +€10,916 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,177 | €23,493 | -€683 | -2.8% |
| Other operating charges | 640/8 | €18,474 | €19,569 | +€1,095 | +5.9% |
| Gross operating margin | 9900 | €393,907 | €405,993 | +€12,086 | +3.1% |
| Operating profit (loss) | 9901 | €313,927 | €314,687 | +€759 | +0.2% |
| Financial income | 75/76B | €17,961 | €15,519 | -€2,442 | -13.6% |
| Recurring financial income | 75 | €17,961 | €15,519 | -€2,442 | -13.6% |
| Financial charges | 65/66B | €6,688 | €6,353 | -€334 | -5.0% |
| Recurring financial charges | 65 | €6,688 | €6,353 | -€334 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €325,201 | €323,852 | -€1,348 | -0.4% |
| Income taxes | 67/77 | €102,303 | €99,732 | -€2,570 | -2.5% |
| Profit (loss) for the period | 9904 | €222,898 | €224,120 | +€1,222 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €222,898 | €224,120 | +€1,222 | +0.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.