FISCALIEGE: what changed
What changed
FISCALIEGE
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€13,861
2024 · €49,599-€35,738
Equity
€304,011
2024 · €290,150+€13,861
Cash
€151,239
2024 · €177,477-€26,238
Balance sheet total
€698,264
2024 · €700,981-€2,717
Largest movements
Assets
- Receivables within one year +€39,515
up €39,515 (+10.9%), from €361,079 to €400,594
of which Other amounts receivable: +€26,864
- Cash -€26,238
down €26,238 (-14.8%), from €177,477 to €151,239
mainly Receivables within one year (-€39,515) and Debts after one year (-€33,317)
- Tangible fixed assets -€12,512
down €12,512 (-12.3%), from €101,685 to €89,174
of which Land and buildings: -€6,952
Equity and liabilities
- Trade debts +€35,728
up €35,728 (+123%), from €29,143 to €64,871
- Debts after one year -€33,317
down €33,317 (-14.8%), from €225,724 to €192,407
- Short-term financial debts -€18,114
down €18,114 (-88.2%), from €20,547 to €2,433
- Profit (loss) carried forward +€13,861
up €13,861 (+6.4%), from €218,177 to €232,039
- Tax, wage and social debts -€10,189
down €10,189 (-19.7%), from €51,715 to €41,526
of which Remuneration and social security: -€5,407
Income statement
- Gross operating margin -€107,087
down €107,087 (-32.3%), from €331,744 to €224,657
- Other operating charges -€21,829
down €21,829 (-75.6%), from €28,858 to €7,029
- Staff costs -€21,755
down €21,755 (-12.1%), from €179,567 to €157,811
- Depreciation -€19,850
down €19,850 (-52.2%), from €38,038 to €18,188
- Financial income +€4,955
up €4,955 (+94.8%), from €5,227 to €10,183
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
€49,599
Gross operating margin
-€107,087
Staff costs
+€21,755
Depreciation
+€19,850
Write-downs
-€3,346
Other operating charges
+€21,829
Other operating items
-€215
Financial income
+€4,955
Financial charges
+€1,747
Taxes
+€4,773
Result 2025
€13,861
raises the resultlowers the resultnot broken down further in the accounts
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
+€29,818
Investment
-€5,676
Financing
-€50,380
Cash 2024
€177,477
From operations (derived)
+€29,818
Net result for the year
+€13,861
Depreciation
+€18,188
Receivables after one year
+€4,872
Receivables within one year
-€39,515
Deferred charges and accrued income
-€1,390
Trade debts
+€35,728
Tax, wage and social debts
-€10,189
Other debts
+€6,368
Accrued charges and deferred income
+€1,894
Investment (derived)
-€5,676
Investment in fixed assets (net)
-€5,676
Financing
-€50,380
Debts after one year
-€33,317
Current portion of long-term debt
+€1,051
Short-term financial debts
-€18,114
Cash 2025
€151,239
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €700,981 | €698,264 | -€2,717 | -0.4% |
| Fixed assets | 21/28 | €136,685 | €124,174 | -€12,512 | -9.2% |
| Tangible fixed assets | 22/27 | €101,685 | €89,174 | -€12,512 | -12.3% |
| Land and buildings | 22 | €83,599 | €76,647 | -€6,952 | -8.3% |
| Furniture and vehicles | 24 | €13,080 | €8,168 | -€4,911 | -37.5% |
| Other tangible fixed assets | 26 | €5,007 | €4,358 | -€649 | -13.0% |
| Financial fixed assets | 28 | €35,000 | €35,000 | = | 0.0% |
| Current assets | 29/58 | €564,295 | €574,090 | +€9,795 | +1.7% |
| Amounts receivable after more than one year | 29 | €6,069 | €1,197 | -€4,872 | -80.3% |
| Other amounts receivable | 291 | €6,069 | €1,197 | -€4,872 | -80.3% |
| Amounts receivable within one year | 40/41 | €361,079 | €400,594 | +€39,515 | +10.9% |
| Trade receivables | 40 | €307,524 | €320,176 | +€12,652 | +4.1% |
| Other amounts receivable | 41 | €53,555 | €80,419 | +€26,864 | +50.2% |
| Current investments | 50/53 | €17,399 | €17,399 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €177,477 | €151,239 | -€26,238 | -14.8% |
| Deferred charges and accrued income | 490/1 | €2,271 | €3,661 | +€1,390 | +61.2% |
| Total equity and liabilities | 10/49 | €700,981 | €698,264 | -€2,717 | -0.4% |
| Equity | 10/15 | €290,150 | €304,011 | +€13,861 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,373 | €53,373 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,513 | €16,513 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,177 | €232,039 | +€13,861 | +6.4% |
| Amounts payable | 17/49 | €410,831 | €394,253 | -€16,578 | -4.0% |
| Amounts payable after more than one year | 17 | €225,724 | €192,407 | -€33,317 | -14.8% |
| Financial debts | 170/4 | €225,724 | €192,407 | -€33,317 | -14.8% |
| Amounts payable within one year | 42/48 | €182,226 | €197,071 | +€14,845 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €34,558 | €35,609 | +€1,051 | +3.0% |
| Financial debts | 43 | €20,547 | €2,433 | -€18,114 | -88.2% |
| Credit institutions | 430/8 | €20,547 | €2,433 | -€18,114 | -88.2% |
| Trade debts | 44 | €29,143 | €64,871 | +€35,728 | +123% |
| Suppliers | 440/4 | €29,143 | €64,871 | +€35,728 | +123% |
| Taxes, remuneration and social security | 45 | €51,715 | €41,526 | -€10,189 | -19.7% |
| Taxes | 450/3 | €27,371 | €22,589 | -€4,782 | -17.5% |
| Remuneration and social security | 454/9 | €24,344 | €18,937 | -€5,407 | -22.2% |
| Other amounts payable | 47/48 | €46,262 | €52,631 | +€6,368 | +13.8% |
| Accrued charges and deferred income | 492/3 | €2,881 | €4,775 | +€1,894 | +65.7% |
| Remuneration, social security and pensions | 62 | €179,567 | €157,811 | -€21,755 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,038 | €18,188 | -€19,850 | -52.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,681 | €12,026 | +€3,346 | +38.5% |
| Other operating charges | 640/8 | €28,858 | €7,029 | -€21,829 | -75.6% |
| Non-recurring operating charges | 66A | - | €215 | +€215 | |
| Gross operating margin | 9900 | €331,744 | €224,657 | -€107,087 | -32.3% |
| Operating profit (loss) | 9901 | €76,601 | €29,387 | -€47,213 | -61.6% |
| Financial income | 75/76B | €5,227 | €10,183 | +€4,955 | +94.8% |
| Recurring financial income | 75 | €5,227 | €10,183 | +€4,955 | +94.8% |
| Financial charges | 65/66B | €13,807 | €12,060 | -€1,747 | -12.7% |
| Recurring financial charges | 65 | €13,807 | €12,060 | -€1,747 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €68,021 | €27,510 | -€40,511 | -59.6% |
| Income taxes | 67/77 | €18,422 | €13,649 | -€4,773 | -25.9% |
| Profit (loss) for the period | 9904 | €49,599 | €13,861 | -€35,738 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,599 | €13,861 | -€35,738 | -72.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 8 November 2026 via checked.be.