Fiscal'Easy: 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.
Fiscal'Easy
Largest movements
- Receivables within one year +€20,161
up €20,161 (+764%), from €2,640 to €22,802
of which Other amounts receivable: +€11,612
- Cash -€4,250
down €4,250 (-29.1%), from €14,609 to €10,359
mainly Receivables within one year (-€20,161) and Contributions, distributions and other (-€7,143)
- Tangible fixed assets -€4,110
down €4,110 (-28.5%), from €14,420 to €10,311
- Deferred charges and accrued income +€666
up €666 (+203%), from €327 to €993
- Reserves +€9,693
new in 2025: €9,693
- Other debts +€7,043
up €7,043 (+7,062%), from €100 to €7,143
- Tax, wage and social debts +€5,953
up €5,953 (+71.4%), from €8,337 to €14,289
- Debts after one year -€4,081
down €4,081 (-40.8%), from €10,003 to €5,922
- Profit (loss) carried forward -€3,104
no longer reported in 2025 (was €3,104)
- Gross operating margin +€15,566
up €15,566 (+205%), from €7,582 to €23,148
- Taxes +€3,197
up €3,197 (+188%), from €1,700 to €4,897
- Depreciation +€2,092
up €2,092 (+104%), from €2,018 to €4,110
- Financial income +€315
up €315 (+1,575,050%), from €0 to €315
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,997 | €44,465 | +€12,468 | +39.0% |
| Fixed assets | 21/28 | €14,420 | €10,311 | -€4,110 | -28.5% |
| Tangible fixed assets | 22/27 | €14,420 | €10,311 | -€4,110 | -28.5% |
| Furniture and vehicles | 24 | €14,420 | €10,311 | -€4,110 | -28.5% |
| Current assets | 29/58 | €17,577 | €34,154 | +€16,577 | +94.3% |
| Amounts receivable within one year | 40/41 | €2,640 | €22,802 | +€20,161 | +764% |
| Trade receivables | 40 | €2,640 | €11,189 | +€8,549 | +324% |
| Other amounts receivable | 41 | €0 | €11,613 | +€11,612 | +5,278,350% |
| Cash at bank and in hand | 54/58 | €14,609 | €10,359 | -€4,250 | -29.1% |
| Deferred charges and accrued income | 490/1 | €327 | €993 | +€666 | +203% |
| Total equity and liabilities | 10/49 | €31,997 | €44,465 | +€12,468 | +39.0% |
| Equity | 10/15 | €4,104 | €10,693 | +€6,589 | +161% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €9,693 | +€9,693 | |
| Distributable reserves | 133 | - | €9,693 | +€9,693 | |
| Profit (loss) carried forward | 14 | €3,104 | - | -€3,104 | |
| Amounts payable | 17/49 | €27,893 | €33,772 | +€5,879 | +21.1% |
| Amounts payable after more than one year | 17 | €10,003 | €5,922 | -€4,081 | -40.8% |
| Financial debts | 170/4 | €10,003 | €5,922 | -€4,081 | -40.8% |
| Amounts payable within one year | 42/48 | €17,770 | €27,849 | +€10,079 | +56.7% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €4,081 | +€81 | +2.0% |
| Trade debts | 44 | €5,334 | €2,336 | -€2,998 | -56.2% |
| Suppliers | 440/4 | €5,334 | €2,336 | -€2,998 | -56.2% |
| Taxes, remuneration and social security | 45 | €8,337 | €14,289 | +€5,953 | +71.4% |
| Taxes | 450/3 | €8,337 | €14,289 | +€5,953 | +71.4% |
| Other amounts payable | 47/48 | €100 | €7,143 | +€7,043 | +7,062% |
| Accrued charges and deferred income | 492/3 | €119 | - | -€119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,018 | €4,110 | +€2,092 | +104% |
| Other operating charges | 640/8 | €464 | €307 | -€157 | -33.8% |
| Gross operating margin | 9900 | €7,582 | €23,148 | +€15,566 | +205% |
| Operating profit (loss) | 9901 | €5,100 | €18,731 | +€13,631 | +267% |
| Financial income | 75/76B | €0 | €315 | +€315 | +1,575,050% |
| Recurring financial income | 75 | €0 | €315 | +€315 | +1,575,050% |
| Financial charges | 65/66B | €296 | €418 | +€122 | +41.3% |
| Recurring financial charges | 65 | €296 | €418 | +€122 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €4,804 | €18,628 | +€13,824 | +288% |
| Income taxes | 67/77 | €1,700 | €4,897 | +€3,197 | +188% |
| Profit (loss) for the period | 9904 | €3,104 | €13,732 | +€10,627 | +342% |
| Profit (loss) for the period to be appropriated | 9905 | €3,104 | €13,732 | +€10,627 | +342% |
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 14 October 2026 via checked.be.