FISCALDY: 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
FISCALDY
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€387
2024 · €944-€556
Equity
€1.5m
2024 · €1.5m+€387
Cash
€3,157
2024 · €3,183-€26
Balance sheet total
€2.4m
2024 · €2.4m-€14,105
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income -€13,807
down €13,807 (-100.0%), from €13,808 to €0
- Gross operating margin +€7,698
up €7,698 (+20.3%), from €37,854 to €45,551
- Financial charges -€4,280
down €4,280 (-10.0%), from €42,675 to €38,395
- Other operating charges -€1,377
down €1,377 (-93.7%), from €1,469 to €92
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
€944
Gross operating margin
+€7,698
Depreciation
+€179
Other operating charges
+€1,377
Other operating items
-€168
Financial income
-€13,807
Financial charges
+€4,280
Taxes
-€115
Result 2025
€387
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.
From operations
+€14,378
Investment
€0
Financing
-€14,404
Cash 2024
€3,183
From operations (derived)
+€14,378
Net result for the year
+€387
Depreciation
+€5,712
Receivables within one year
+€8,434
Deferred charges and accrued income
-€67
Trade debts
+€12,013
Tax, wage and social debts
-€3,500
Other debts
-€3,776
Accrued charges and deferred income
-€4,825
Financing
-€14,404
Debts after one year
-€14,592
Current portion of long-term debt
+€188
Cash 2025
€3,157
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,376,340 | €2,362,235 | -€14,105 | -0.6% |
| Fixed assets | 21/28 | €2,327,270 | €2,321,558 | -€5,712 | -0.2% |
| Tangible fixed assets | 22/27 | €16,634 | €10,922 | -€5,712 | -34.3% |
| Furniture and vehicles | 24 | €16,634 | €10,922 | -€5,712 | -34.3% |
| Financial fixed assets | 28 | €2,310,636 | €2,310,636 | = | 0.0% |
| Current assets | 29/58 | €49,070 | €40,677 | -€8,393 | -17.1% |
| Amounts receivable within one year | 40/41 | €43,145 | €34,711 | -€8,434 | -19.5% |
| Trade receivables | 40 | €39,337 | €34,711 | -€4,626 | -11.8% |
| Other amounts receivable | 41 | €3,808 | €0 | -€3,808 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,183 | €3,157 | -€26 | -0.8% |
| Deferred charges and accrued income | 490/1 | €2,742 | €2,809 | +€67 | +2.4% |
| Total equity and liabilities | 10/49 | €2,376,340 | €2,362,235 | -€14,105 | -0.6% |
| Equity | 10/15 | €1,533,958 | €1,534,345 | +€387 | 0.0% |
| Contributions | 10/11 | €413,000 | €413,000 | = | 0.0% |
| Capital | 10 | €413,000 | €413,000 | = | 0.0% |
| Issued capital | 100 | €413,000 | €413,000 | = | 0.0% |
| Reserves | 13 | €1,119,408 | €1,119,380 | -€28 | 0.0% |
| Non-distributable reserves | 130/1 | €26,358 | €26,330 | -€28 | -0.1% |
| Legal reserve | 130 | €26,358 | €26,330 | -€28 | -0.1% |
| Distributable reserves | 133 | €1,093,050 | €1,093,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,550 | €1,965 | +€415 | +26.8% |
| Amounts payable | 17/49 | €842,382 | €827,890 | -€14,492 | -1.7% |
| Amounts payable after more than one year | 17 | €673,445 | €658,852 | -€14,592 | -2.2% |
| Financial debts | 170/4 | €673,445 | €658,852 | -€14,592 | -2.2% |
| Amounts payable within one year | 42/48 | €83,078 | €88,003 | +€4,925 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €4,904 | €5,092 | +€188 | +3.8% |
| Trade debts | 44 | €15,286 | €27,299 | +€12,013 | +78.6% |
| Suppliers | 440/4 | €15,286 | €27,299 | +€12,013 | +78.6% |
| Taxes, remuneration and social security | 45 | €43,984 | €40,483 | -€3,500 | -8.0% |
| Taxes | 450/3 | €43,984 | €40,483 | -€3,500 | -8.0% |
| Other amounts payable | 47/48 | €18,904 | €15,129 | -€3,776 | -20.0% |
| Accrued charges and deferred income | 492/3 | €85,859 | €81,034 | -€4,825 | -5.6% |
| Non-recurring operating income | 76A | €26,000 | €0 | -€26,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,891 | €5,712 | -€179 | -3.0% |
| Other operating charges | 640/8 | €1,469 | €92 | -€1,377 | -93.7% |
| Non-recurring operating charges | 66A | €176 | €344 | +€168 | +95.4% |
| Gross operating margin | 9900 | €37,854 | €45,551 | +€7,698 | +20.3% |
| Operating profit (loss) | 9901 | €30,318 | €39,404 | +€9,086 | +30.0% |
| Financial income | 75/76B | €13,808 | €0 | -€13,807 | -100.0% |
| Recurring financial income | 75 | €13,808 | €0 | -€13,807 | -100.0% |
| Financial charges | 65/66B | €42,675 | €38,395 | -€4,280 | -10.0% |
| Recurring financial charges | 65 | €42,675 | €38,395 | -€4,280 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €1,450 | €1,009 | -€441 | -30.4% |
| Income taxes | 67/77 | €507 | €622 | +€115 | +22.7% |
| Profit (loss) for the period | 9904 | €944 | €387 | -€556 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €944 | €387 | -€556 | -59.0% |
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 12 October 2026 via checked.be.