FISCAL'ASSISTANCE: what changed
What changed
FISCAL'ASSISTANCE
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€252,160
2024 · €184,741+€67,419
Equity
€499,401
2024 · €247,241+€252,160
Cash
€75,908
2024 · €43,715+€32,193
Balance sheet total
€2.0m
2024 · €1.8m+€193,340
Largest movements
Assets
- Receivables within one year +€267,846
up €267,846 (+32.7%), from €818,842 to €1.1m
of which Trade receivables: +€226,302
- Intangible fixed assets -€90,000
down €90,000 (-11.1%), from €810,000 to €720,000
- Cash +€32,193
up €32,193 (+73.6%), from €43,715 to €75,908
mainly Net result for the year (+€252,160) and Depreciation (+€124,580)
- Tangible fixed assets -€20,978
down €20,978 (-15.1%), from €138,801 to €117,823
of which Furniture and vehicles: -€25,735
Equity and liabilities
- Profit (loss) carried forward +€252,160
up €252,160 (+141%), from €178,491 to €430,651
- Debts after one year -€151,827
down €151,827 (-13.0%), from €1.2m to €1.0m
- Tax, wage and social debts +€112,978
up €112,978 (+68.8%), from €164,253 to €277,231
of which Taxes: +€105,458
- Trade debts -€54,485
down €54,485 (-73.9%), from €73,713 to €19,228
- Other debts +€29,432
up €29,432 (+970%), from €3,036 to €32,467
Income statement
- Gross operating margin +€157,526
up €157,526 (+25.4%), from €621,332 to €778,858
- Staff costs +€68,654
up €68,654 (+35.1%), from €195,353 to €264,007
- Taxes +€21,159
up €21,159 (+29.2%), from €72,486 to €93,645
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
€184,741
Gross operating margin
+€157,526
Staff costs
-€68,654
Depreciation
-€6,740
Other operating charges
+€2,729
Financial income
-€5
Financial charges
+€3,721
Taxes
-€21,159
Result 2025
€252,160
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
+€190,627
Investment
-€13,602
Financing
-€144,831
Cash 2024
€43,715
From operations (derived)
+€190,627
Net result for the year
+€252,160
Depreciation
+€124,580
Receivables within one year
-€267,846
Deferred charges and accrued income
-€4,279
Trade debts
-€54,485
Tax, wage and social debts
+€112,978
Other debts
+€29,432
Accrued charges and deferred income
-€1,913
Investment (derived)
-€13,602
Investment in fixed assets (net)
-€13,602
Financing
-€144,831
Debts after one year
-€151,827
Current portion of long-term debt
+€430
Short-term financial debts
+€6,566
Cash 2025
€75,908
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,827,297 | €2,020,638 | +€193,340 | +10.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €960,936 | €849,959 | -€110,978 | -11.5% |
| Intangible fixed assets | 21 | €810,000 | €720,000 | -€90,000 | -11.1% |
| Tangible fixed assets | 22/27 | €138,801 | €117,823 | -€20,978 | -15.1% |
| Plant, machinery and equipment | 23 | €2,335 | €7,092 | +€4,757 | +204% |
| Furniture and vehicles | 24 | €136,466 | €110,731 | -€25,735 | -18.9% |
| Financial fixed assets | 28 | €12,136 | €12,136 | = | 0.0% |
| Current assets | 29/58 | €866,361 | €1,170,679 | +€304,318 | +35.1% |
| Amounts receivable within one year | 40/41 | €818,842 | €1,086,688 | +€267,846 | +32.7% |
| Trade receivables | 40 | €715,515 | €941,817 | +€226,302 | +31.6% |
| Other amounts receivable | 41 | €103,327 | €144,871 | +€41,544 | +40.2% |
| Cash at bank and in hand | 54/58 | €43,715 | €75,908 | +€32,193 | +73.6% |
| Deferred charges and accrued income | 490/1 | €3,804 | €8,083 | +€4,279 | +112% |
| Total equity and liabilities | 10/49 | €1,827,297 | €2,020,638 | +€193,340 | +10.6% |
| Equity | 10/15 | €247,241 | €499,401 | +€252,160 | +102% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,491 | €430,651 | +€252,160 | +141% |
| Amounts payable | 17/49 | €1,580,056 | €1,521,237 | -€58,820 | -3.7% |
| Amounts payable after more than one year | 17 | €1,170,166 | €1,018,338 | -€151,827 | -13.0% |
| Financial debts | 170/4 | €1,170,166 | €1,018,338 | -€151,827 | -13.0% |
| Amounts payable within one year | 42/48 | €404,168 | €499,089 | +€94,921 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €163,167 | €163,596 | +€430 | +0.3% |
| Financial debts | 43 | - | €6,566 | +€6,566 | |
| Credit institutions | 430/8 | - | €6,566 | +€6,566 | |
| Trade debts | 44 | €73,713 | €19,228 | -€54,485 | -73.9% |
| Suppliers | 440/4 | €73,713 | €19,228 | -€54,485 | -73.9% |
| Taxes, remuneration and social security | 45 | €164,253 | €277,231 | +€112,978 | +68.8% |
| Taxes | 450/3 | €136,192 | €241,650 | +€105,458 | +77.4% |
| Remuneration and social security | 454/9 | €28,061 | €35,581 | +€7,520 | +26.8% |
| Other amounts payable | 47/48 | €3,036 | €32,467 | +€29,432 | +970% |
| Accrued charges and deferred income | 492/3 | €5,723 | €3,810 | -€1,913 | -33.4% |
| Remuneration, social security and pensions | 62 | €195,353 | €264,007 | +€68,654 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,840 | €124,580 | +€6,740 | +5.7% |
| Other operating charges | 640/8 | €7,703 | €4,974 | -€2,729 | -35.4% |
| Gross operating margin | 9900 | €621,332 | €778,858 | +€157,526 | +25.4% |
| Operating profit (loss) | 9901 | €300,436 | €385,297 | +€84,861 | +28.2% |
| Financial income | 75/76B | €7 | €2 | -€5 | -70.9% |
| Recurring financial income | 75 | €7 | €2 | -€5 | -70.9% |
| Financial charges | 65/66B | €43,216 | €39,494 | -€3,721 | -8.6% |
| Recurring financial charges | 65 | €43,216 | €39,494 | -€3,721 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €257,227 | €345,805 | +€88,578 | +34.4% |
| Income taxes | 67/77 | €72,486 | €93,645 | +€21,159 | +29.2% |
| Profit (loss) for the period | 9904 | €184,741 | €252,160 | +€67,419 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €184,741 | €252,160 | +€67,419 | +36.5% |
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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.