FISCALIFE CONSULTING: 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.
FISCALIFE CONSULTING
Largest movements
- Receivables within one year +€44,259
up €44,259 (+256%), from €17,318 to €61,576
of which Trade receivables: +€44,259
- Cash -€32,138
down €32,138 (-59.6%), from €53,899 to €21,761
mainly Contributions, distributions and other (-€68,164) and Receivables within one year (-€44,259)
- Tangible fixed assets +€25,300
up €25,300 (+1,219%), from €2,076 to €27,376
of which Furniture and vehicles: +€23,937
- Intangible fixed assets -€3,571
down €3,571 (-20.0%), from €17,855 to €14,284
- Other debts +€20,811
up €20,811 (+56.0%), from €37,158 to €57,969
- Trade debts +€19,140
up €19,140 (+197%), from €9,726 to €28,866
- Profit (loss) carried forward -€17,338
down €17,338 (-57.7%), from €30,048 to €12,710
- Tax, wage and social debts +€7,188
up €7,188 (+44.7%), from €16,074 to €23,262
- Accrued charges and deferred income +€2,800
new in 2025: €2,800
- Gross operating margin +€19,723
up €19,723 (+34.8%), from €56,628 to €76,351
- Taxes +€4,342
up €4,342 (+33.5%), from €12,961 to €17,303
- Provisions +€1,516
new in 2025: €1,516
- Financial charges -€822
down €822 (-76.4%), from €1,076 to €254
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 | €93,506 | €126,107 | +€32,601 | +34.9% |
| Fixed assets | 21/28 | €22,289 | €42,770 | +€20,480 | +91.9% |
| Intangible fixed assets | 21 | €17,855 | €14,284 | -€3,571 | -20.0% |
| Tangible fixed assets | 22/27 | €2,076 | €27,376 | +€25,300 | +1,219% |
| Plant, machinery and equipment | 23 | €118 | €1,480 | +€1,363 | +1,160% |
| Furniture and vehicles | 24 | €1,958 | €25,895 | +€23,937 | +1,222% |
| Financial fixed assets | 28 | €2,359 | €1,111 | -€1,248 | -52.9% |
| Current assets | 29/58 | €71,217 | €83,337 | +€12,120 | +17.0% |
| Amounts receivable within one year | 40/41 | €17,318 | €61,576 | +€44,259 | +256% |
| Trade receivables | 40 | €17,143 | €61,401 | +€44,259 | +258% |
| Other amounts receivable | 41 | €175 | €175 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €53,899 | €21,761 | -€32,138 | -59.6% |
| Total equity and liabilities | 10/49 | €93,506 | €126,107 | +€32,601 | +34.9% |
| Equity | 10/15 | €30,548 | €13,210 | -€17,338 | -56.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,048 | €12,710 | -€17,338 | -57.7% |
| Amounts payable | 17/49 | €62,958 | €112,897 | +€49,939 | +79.3% |
| Amounts payable within one year | 42/48 | €62,958 | €110,097 | +€47,139 | +74.9% |
| Trade debts | 44 | €9,726 | €28,866 | +€19,140 | +197% |
| Suppliers | 440/4 | €9,726 | €28,866 | +€19,140 | +197% |
| Taxes, remuneration and social security | 45 | €16,074 | €23,262 | +€7,188 | +44.7% |
| Taxes | 450/3 | €16,074 | €23,262 | +€7,188 | +44.7% |
| Other amounts payable | 47/48 | €37,158 | €57,969 | +€20,811 | +56.0% |
| Accrued charges and deferred income | 492/3 | - | €2,800 | +€2,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,432 | €6,220 | -€213 | -3.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €1,516 | +€1,516 | |
| Other operating charges | 640/8 | €953 | €232 | -€721 | -75.6% |
| Gross operating margin | 9900 | €56,628 | €76,351 | +€19,723 | +34.8% |
| Operating profit (loss) | 9901 | €49,243 | €68,384 | +€19,141 | +38.9% |
| Financial charges | 65/66B | €1,076 | €254 | -€822 | -76.4% |
| Recurring financial charges | 65 | €1,076 | €254 | -€822 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | €48,167 | €68,130 | +€19,963 | +41.4% |
| Income taxes | 67/77 | €12,961 | €17,303 | +€4,342 | +33.5% |
| Profit (loss) for the period | 9904 | €35,206 | €50,826 | +€15,620 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,206 | €50,826 | +€15,620 | +44.4% |
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 22 October 2026 via checked.be.