FISCALIS CONSULT: 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.
FISCALIS CONSULT
Largest movements
- Receivables within one year +€209,363
up €209,363 (+222%), from €94,366 to €303,730
of which Other amounts receivable: +€176,834
- Cash -€77,508
no longer reported in 2025 (was €77,508)
- Tangible fixed assets +€18,684
new in 2025: €18,684
- Profit (loss) carried forward +€148,300
up €148,300, from -€34,743 to €113,556
- Tax, wage and social debts +€73,805
up €73,805 (+1,431%), from €5,158 to €78,963
of which Taxes: +€64,055
- Trade debts -€68,656
down €68,656 (-36.4%), from €188,401 to €119,745
- Gross operating margin +€381,392
up €381,392 (+51,678%), from €738 to €382,130
- Staff costs +€162,015
new in 2025: €162,015
- Taxes +€55,083
up €55,083 (+1,122%), from €4,908 to €59,991
- Depreciation +€7,083
new in 2025: €7,083
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,200 | €323,564 | +€151,364 | +87.9% |
| Fixed assets | 21/28 | €326 | €19,010 | +€18,684 | +5,731% |
| Tangible fixed assets | 22/27 | - | €18,684 | +€18,684 | |
| Furniture and vehicles | 24 | - | €18,684 | +€18,684 | |
| Financial fixed assets | 28 | €326 | €326 | = | 0.0% |
| Current assets | 29/58 | €171,874 | €304,555 | +€132,681 | +77.2% |
| Amounts receivable within one year | 40/41 | €94,366 | €303,730 | +€209,363 | +222% |
| Trade receivables | 40 | €78,541 | €111,071 | +€32,529 | +41.4% |
| Other amounts receivable | 41 | €15,825 | €192,659 | +€176,834 | +1,117% |
| Cash at bank and in hand | 54/58 | €77,508 | - | -€77,508 | |
| Deferred charges and accrued income | 490/1 | - | €825 | +€825 | |
| Total equity and liabilities | 10/49 | €172,200 | €323,564 | +€151,364 | +87.9% |
| Equity | 10/15 | -€23,443 | €124,856 | +€148,300 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,300 | €6,300 | = | 0.0% |
| Distributable reserves | 133 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,743 | €113,556 | +€148,300 | |
| Amounts payable | 17/49 | €195,643 | €198,708 | +€3,065 | +1.6% |
| Amounts payable within one year | 42/48 | €195,643 | €198,708 | +€3,065 | +1.6% |
| Trade debts | 44 | €188,401 | €119,745 | -€68,656 | -36.4% |
| Suppliers | 440/4 | €188,401 | €119,745 | -€68,656 | -36.4% |
| Taxes, remuneration and social security | 45 | €5,158 | €78,963 | +€73,805 | +1,431% |
| Taxes | 450/3 | €4,908 | €68,963 | +€64,055 | +1,305% |
| Remuneration and social security | 454/9 | €250 | €10,000 | +€9,750 | +3,900% |
| Other amounts payable | 47/48 | €2,084 | - | -€2,084 | |
| Remuneration, social security and pensions | 62 | - | €162,015 | +€162,015 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,083 | +€7,083 | |
| Other operating charges | 640/8 | €2,946 | €5,078 | +€2,132 | +72.4% |
| Gross operating margin | 9900 | €738 | €382,130 | +€381,392 | +51,678% |
| Operating profit (loss) | 9901 | -€2,208 | €207,954 | +€210,162 | |
| Financial income | 75/76B | - | €586 | +€586 | |
| Recurring financial income | 75 | - | €586 | +€586 | |
| Financial charges | 65/66B | €89 | €249 | +€160 | +180% |
| Recurring financial charges | 65 | €89 | €249 | +€160 | +180% |
| Profit (loss) for the period before taxes | 9903 | -€2,297 | €208,291 | +€210,588 | |
| Income taxes | 67/77 | €4,908 | €59,991 | +€55,083 | +1,122% |
| Profit (loss) for the period | 9904 | -€7,205 | €148,300 | +€155,504 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,205 | €148,300 | +€155,504 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.