FISCALIFT & ASSOCIES: what changed
FISCALIFT & ASSOCIES
Largest movements
- Receivables within one year +€25,576
up €25,576 (+62.0%), from €41,254 to €66,830
of which Trade receivables: +€16,025
- Cash +€18,456
up €18,456 (+50.5%), from €36,571 to €55,027
mainly Net result for the year (+€35,152) and Depreciation (+€5,160)
- Tangible fixed assets -€2,113
down €2,113 (-14.4%), from €14,628 to €12,515
of which Furniture and vehicles: -€2,037
- Profit (loss) carried forward +€35,152
up €35,152 (+93.4%), from €37,623 to €72,775
- Tax, wage and social debts +€4,355
up €4,355 (+19.2%), from €22,716 to €27,071
- Trade debts +€3,107
up €3,107 (+75.9%), from €4,095 to €7,201
- Gross operating margin +€33,527
up €33,527 (+116%), from €28,997 to €62,525
- Taxes +€5,561
up €5,561 (+62.3%), from €8,923 to €14,484
- Financial charges +€2,158
up €2,158 (+103%), from €2,091 to €4,249
- Depreciation +€1,050
up €1,050 (+25.5%), from €4,110 to €5,160
- Other operating charges +€910
up €910 (+85.9%), from €1,059 to €1,970
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,234 | €136,848 | +€42,614 | +45.2% |
| Fixed assets | 21/28 | €14,628 | €12,515 | -€2,113 | -14.4% |
| Tangible fixed assets | 22/27 | €14,628 | €12,515 | -€2,113 | -14.4% |
| Furniture and vehicles | 24 | €13,907 | €11,870 | -€2,037 | -14.6% |
| Other tangible fixed assets | 26 | €721 | €645 | -€76 | -10.6% |
| Current assets | 29/58 | €79,606 | €124,334 | +€44,728 | +56.2% |
| Amounts receivable within one year | 40/41 | €41,254 | €66,830 | +€25,576 | +62.0% |
| Trade receivables | 40 | €20,000 | €36,025 | +€16,025 | +80.1% |
| Other amounts receivable | 41 | €21,255 | €30,805 | +€9,550 | +44.9% |
| Cash at bank and in hand | 54/58 | €36,571 | €55,027 | +€18,456 | +50.5% |
| Deferred charges and accrued income | 490/1 | €1,781 | €2,476 | +€695 | +39.1% |
| Total equity and liabilities | 10/49 | €94,234 | €136,848 | +€42,614 | +45.2% |
| Equity | 10/15 | €61,423 | €96,575 | +€35,152 | +57.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €17,800 | €17,800 | = | 0.0% |
| Distributable reserves | 133 | €17,800 | €17,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,623 | €72,775 | +€35,152 | +93.4% |
| Amounts payable | 17/49 | €32,811 | €40,273 | +€7,462 | +22.7% |
| Amounts payable within one year | 42/48 | €32,811 | €40,273 | +€7,462 | +22.7% |
| Financial debts | 43 | €6,000 | €6,000 | = | 0.0% |
| Credit institutions | 430/8 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €4,095 | €7,201 | +€3,107 | +75.9% |
| Suppliers | 440/4 | €4,095 | €7,201 | +€3,107 | +75.9% |
| Taxes, remuneration and social security | 45 | €22,716 | €27,071 | +€4,355 | +19.2% |
| Taxes | 450/3 | €22,716 | €27,071 | +€4,355 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,110 | €5,160 | +€1,050 | +25.5% |
| Other operating charges | 640/8 | €1,059 | €1,970 | +€910 | +85.9% |
| Non-recurring operating charges | 66A | €486 | €3,148 | +€2,662 | +547% |
| Gross operating margin | 9900 | €28,997 | €62,525 | +€33,527 | +116% |
| Operating profit (loss) | 9901 | €23,341 | €52,246 | +€28,905 | +124% |
| Financial income | 75/76B | €2,046 | €1,638 | -€407 | -19.9% |
| Recurring financial income | 75 | €2,046 | €1,638 | -€407 | -19.9% |
| Financial charges | 65/66B | €2,091 | €4,249 | +€2,158 | +103% |
| Recurring financial charges | 65 | €2,091 | €4,249 | +€2,158 | +103% |
| Profit (loss) for the period before taxes | 9903 | €23,296 | €49,636 | +€26,340 | +113% |
| Income taxes | 67/77 | €8,923 | €14,484 | +€5,561 | +62.3% |
| Profit (loss) for the period | 9904 | €14,373 | €35,152 | +€20,779 | +145% |
| Transfer from tax-exempt reserves | 789 | €21,050 | - | -€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,423 | €35,152 | -€271 | -0.8% |
Next steps
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 2 November 2026 via checked.be.