Fiscalis 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.
Fiscalis Consulting
Largest movements
- Tangible fixed assets -€24,616
down €24,616 (-30.1%), from €81,870 to €57,254
of which Other tangible fixed assets: -€14,419
- Cash +€4,827
up €4,827 (+6.5%), from €74,463 to €79,290
mainly Depreciation (+€24,616) and Net result for the year (+€14,440)
- Deferred charges and accrued income +€4,002
up €4,002 (+82.8%), from €4,835 to €8,837
- Receivables within one year -€3,268
down €3,268 (-3.3%), from €99,031 to €95,764
- Profit (loss) carried forward -€15,560
down €15,560 (-14.5%), from €107,269 to €91,709
- Debts after one year -€12,464
down €12,464 (-49.0%), from €25,429 to €12,965
- Trade debts +€7,211
up €7,211 (+20.9%), from €34,533 to €41,744
- Other debts +€4,710
up €4,710 (+18.3%), from €25,807 to €30,517
- Tax, wage and social debts -€3,434
down €3,434 (-9.4%), from €36,587 to €33,153
of which Remuneration and social security: -€6,835
- Gross operating margin -€37,062
down €37,062 (-13.7%), from €269,915 to €232,853
- Staff costs -€27,236
down €27,236 (-12.8%), from €212,561 to €185,325
- Write-downs +€10,283
no longer reported in 2025 (was -€10,283)
- Taxes -€4,263
down €4,263 (-41.7%), from €10,219 to €5,956
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 | €260,199 | €241,145 | -€19,054 | -7.3% |
| Fixed assets | 21/28 | €81,870 | €57,254 | -€24,616 | -30.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €81,870 | €57,254 | -€24,616 | -30.1% |
| Plant, machinery and equipment | 23 | €5,804 | €2,408 | -€3,396 | -58.5% |
| Furniture and vehicles | 24 | €24,633 | €17,833 | -€6,801 | -27.6% |
| Other tangible fixed assets | 26 | €51,433 | €37,014 | -€14,419 | -28.0% |
| Current assets | 29/58 | €178,329 | €183,891 | +€5,561 | +3.1% |
| Amounts receivable within one year | 40/41 | €99,031 | €95,764 | -€3,268 | -3.3% |
| Trade receivables | 40 | €99,031 | €95,764 | -€3,268 | -3.3% |
| Cash at bank and in hand | 54/58 | €74,463 | €79,290 | +€4,827 | +6.5% |
| Deferred charges and accrued income | 490/1 | €4,835 | €8,837 | +€4,002 | +82.8% |
| Total equity and liabilities | 10/49 | €260,199 | €241,145 | -€19,054 | -7.3% |
| Equity | 10/15 | €125,861 | €110,301 | -€15,560 | -12.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,269 | €91,709 | -€15,560 | -14.5% |
| Amounts payable | 17/49 | €134,338 | €130,844 | -€3,494 | -2.6% |
| Amounts payable after more than one year | 17 | €25,429 | €12,965 | -€12,464 | -49.0% |
| Financial debts | 170/4 | €25,429 | €12,965 | -€12,464 | -49.0% |
| Amounts payable within one year | 42/48 | €108,908 | €117,878 | +€8,970 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €11,981 | €12,464 | +€482 | +4.0% |
| Trade debts | 44 | €34,533 | €41,744 | +€7,211 | +20.9% |
| Suppliers | 440/4 | €34,533 | €41,744 | +€7,211 | +20.9% |
| Taxes, remuneration and social security | 45 | €36,587 | €33,153 | -€3,434 | -9.4% |
| Taxes | 450/3 | €13,696 | €17,097 | +€3,401 | +24.8% |
| Remuneration and social security | 454/9 | €22,891 | €16,056 | -€6,835 | -29.9% |
| Other amounts payable | 47/48 | €25,807 | €30,517 | +€4,710 | +18.3% |
| Remuneration, social security and pensions | 62 | €212,561 | €185,325 | -€27,236 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,755 | €24,616 | -€139 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,283 | - | +€10,283 | |
| Other operating charges | 640/8 | €573 | €936 | +€363 | +63.3% |
| Gross operating margin | 9900 | €269,915 | €232,853 | -€37,062 | -13.7% |
| Operating profit (loss) | 9901 | €42,309 | €21,977 | -€20,332 | -48.1% |
| Financial income | 75/76B | €1,274 | €196 | -€1,078 | -84.6% |
| Recurring financial income | 75 | €1,274 | €196 | -€1,078 | -84.6% |
| Financial charges | 65/66B | €2,771 | €1,777 | -€994 | -35.9% |
| Recurring financial charges | 65 | €2,771 | €1,777 | -€994 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €40,812 | €20,396 | -€20,416 | -50.0% |
| Income taxes | 67/77 | €10,219 | €5,956 | -€4,263 | -41.7% |
| Profit (loss) for the period | 9904 | €30,593 | €14,440 | -€16,154 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,593 | €14,440 | -€16,154 | -52.8% |
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.