FISCALITE - COMPTABILITE - BELGIUM: 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.
FISCALITE - COMPTABILITE - BELGIUM
Largest movements
- Receivables within one year +€4,362
up €4,362 (+24.1%), from €18,099 to €22,461
of which Other amounts receivable: +€10,793
- Cash -€1,775
down €1,775 (-25.3%), from €7,026 to €5,251
mainly Contributions, distributions and other (-€6,530) and Receivables within one year (-€4,362)
- Tangible fixed assets -€399
down €399 (-52.2%), from €765 to €366
- Deferred charges and accrued income +€298
up €298 (+47.5%), from €629 to €927
- Other debts +€6,530
new in 2025: €6,530
- Trade debts -€1,107
down €1,107 (-25.7%), from €4,312 to €3,206
- Debts after one year -€988
no longer reported in 2025 (was €988)
- Tax, wage and social debts -€830
down €830 (-64.6%), from €1,284 to €454
- Reserves -€670
down €670 (-3.8%), from €17,764 to €17,094
- Turnover +€70,801
new in 2025: €70,801
- Purchases and services -€22,039
down €22,039 (-27.1%), from €81,355 to €59,316
- Gross operating margin +€7,132
up €7,132 (+164%), from €4,353 to €11,485
- Taxes +€1,902
up €1,902 (+761%), from €250 to €2,152
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 | €26,519 | €29,005 | +€2,486 | +9.4% |
| Fixed assets | 21/28 | €765 | €366 | -€399 | -52.2% |
| Tangible fixed assets | 22/27 | €765 | €366 | -€399 | -52.2% |
| Furniture and vehicles | 24 | €765 | €366 | -€399 | -52.2% |
| Current assets | 29/58 | €25,754 | €28,639 | +€2,886 | +11.2% |
| Amounts receivable within one year | 40/41 | €18,099 | €22,461 | +€4,362 | +24.1% |
| Trade receivables | 40 | €7,800 | €1,369 | -€6,431 | -82.4% |
| Other amounts receivable | 41 | €10,299 | €21,092 | +€10,793 | +105% |
| Cash at bank and in hand | 54/58 | €7,026 | €5,251 | -€1,775 | -25.3% |
| Deferred charges and accrued income | 490/1 | €629 | €927 | +€298 | +47.5% |
| Total equity and liabilities | 10/49 | €26,519 | €29,005 | +€2,486 | +9.4% |
| Equity | 10/15 | €18,494 | €17,828 | -€666 | -3.6% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €17,764 | €17,094 | -€670 | -3.8% |
| Distributable reserves | 133 | €17,764 | €17,094 | -€670 | -3.8% |
| Profit (loss) carried forward | 14 | €130 | €134 | +€4 | +3.0% |
| Amounts payable | 17/49 | €8,025 | €11,178 | +€3,153 | +39.3% |
| Amounts payable after more than one year | 17 | €988 | - | -€988 | |
| Financial debts | 170/4 | €988 | - | -€988 | |
| Amounts payable within one year | 42/48 | €7,037 | €11,178 | +€4,141 | +58.8% |
| Current portion of amounts payable after more than one year | 42 | €1,272 | €988 | -€284 | -22.3% |
| Trade debts | 44 | €4,312 | €3,206 | -€1,107 | -25.7% |
| Suppliers | 440/4 | €4,312 | €3,206 | -€1,107 | -25.7% |
| Advances received on contracts in progress | 46 | €169 | - | -€169 | |
| Taxes, remuneration and social security | 45 | €1,284 | €454 | -€830 | -64.6% |
| Taxes | 450/3 | €1,284 | €454 | -€830 | -64.6% |
| Other amounts payable | 47/48 | - | €6,530 | +€6,530 | |
| Turnover | 70 | - | €70,801 | +€70,801 | |
| Goods, raw materials, services and sundry goods | 60/61 | €81,355 | €59,316 | -€22,039 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €399 | €399 | = | 0.0% |
| Other operating charges | 640/8 | €1,666 | €1,740 | +€74 | +4.5% |
| Gross operating margin | 9900 | €4,353 | €11,485 | +€7,132 | +164% |
| Operating profit (loss) | 9901 | €2,288 | €9,346 | +€7,058 | +308% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,617 | €1,330 | -€287 | -17.7% |
| Recurring financial charges | 65 | €1,617 | €1,330 | -€287 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €671 | €8,015 | +€7,345 | +1,095% |
| Income taxes | 67/77 | €250 | €2,152 | +€1,902 | +761% |
| Profit (loss) for the period | 9904 | €421 | €5,864 | +€5,443 | +1,293% |
| Profit (loss) for the period to be appropriated | 9905 | €421 | €5,864 | +€5,443 | +1,293% |
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 30 October 2026 via checked.be.