FISCAL SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets -€9,553
down €9,553 (-31.8%), from €30,036 to €20,483
of which Furniture and vehicles: -€9,075
- Receivables within one year +€5,407
up €5,407 (+127.6%), from €4,239 to €9,646
of which Trade receivables: +€4,211
- Cash -€1,917
down €1,917 (-71.5%), from €2,683 to €766
mainly Net result for the year (-€42,769) and Receivables within one year (-€5,407)
- Profit (loss) carried forward -€42,769
down €42,769, from €24 to -€42,745
- Trade debts +€22,480
up €22,480 (+630.3%), from €3,566 to €26,046
- Other debts +€15,803
up €15,803 (+63.4%), from €24,937 to €40,740
- Tax, wage and social debts -€1,576
down €1,576 (-46.0%), from €3,430 to €1,854
of which Remuneration and social security: -€1,576
- Staff costs +€25,929
up €25,929 (+209.0%), from €12,406 to €38,335
- Gross operating margin -€19,551
down €19,551 (-78.0%), from €25,069 to €5,519
- Financial charges -€2,141
no longer reported in 2025 (was €2,141)
- Depreciation +€1,855
up €1,855 (+24.1%), from €7,697 to €9,553
- Taxes -€1,854
no longer reported in 2025 (was €1,854)
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 | €36,958 | €30,895 | -€6,063 | -16.4% |
| Fixed assets | 21/28 | €30,036 | €20,483 | -€9,553 | -31.8% |
| Tangible fixed assets | 22/27 | €30,036 | €20,483 | -€9,553 | -31.8% |
| Plant, machinery and equipment | 23 | €926 | €448 | -€478 | -51.6% |
| Furniture and vehicles | 24 | €29,110 | €20,035 | -€9,075 | -31.2% |
| Current assets | 29/58 | €6,922 | €10,412 | +€3,490 | +50.4% |
| Amounts receivable within one year | 40/41 | €4,239 | €9,646 | +€5,407 | +127.6% |
| Trade receivables | 40 | €3,030 | €7,240 | +€4,211 | +139.0% |
| Other amounts receivable | 41 | €1,210 | €2,406 | +€1,197 | +99.0% |
| Cash at bank and in hand | 54/58 | €2,683 | €766 | -€1,917 | -71.5% |
| Total equity and liabilities | 10/49 | €36,958 | €30,895 | -€6,063 | -16.4% |
| Equity | 10/15 | €5,024 | -€37,745 | -€42,769 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | - | €5,000 | +€5,000 | |
| Issued capital | 100 | - | €5,000 | +€5,000 | |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €24 | -€42,745 | -€42,769 | |
| Amounts payable | 17/49 | €31,933 | €68,640 | +€36,706 | +114.9% |
| Amounts payable within one year | 42/48 | €31,933 | €68,640 | +€36,706 | +114.9% |
| Trade debts | 44 | €3,566 | €26,046 | +€22,480 | +630.3% |
| Suppliers | 440/4 | €3,566 | €26,046 | +€22,480 | +630.3% |
| Taxes, remuneration and social security | 45 | €3,430 | €1,854 | -€1,576 | -46.0% |
| Taxes | 450/3 | €1,854 | €1,854 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,576 | - | -€1,576 | |
| Other amounts payable | 47/48 | €24,937 | €40,740 | +€15,803 | +63.4% |
| Remuneration, social security and pensions | 62 | €12,406 | €38,335 | +€25,929 | +209.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,697 | €9,553 | +€1,855 | +24.1% |
| Other operating charges | 640/8 | €946 | €400 | -€547 | -57.8% |
| Gross operating margin | 9900 | €25,069 | €5,519 | -€19,551 | -78.0% |
| Operating profit (loss) | 9901 | €4,020 | -€42,769 | -€46,789 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,141 | - | -€2,141 | |
| Recurring financial charges | 65 | €2,141 | - | -€2,141 | |
| Profit (loss) for the period before taxes | 9903 | €1,878 | -€42,769 | -€44,647 | |
| Income taxes | 67/77 | €1,854 | - | -€1,854 | |
| Profit (loss) for the period | 9904 | €24 | -€42,769 | -€42,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €24 | -€42,769 | -€42,793 |
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 11 October 2026 via checked.be.