FISCALITE - ORGANISATION - COMPTABILITE: 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 - ORGANISATION - COMPTABILITE
Largest movements
- Cash +€65,515
up €65,515 (+48.9%), from €134,096 to €199,611
mainly Other debts (+€290,043) and Net result for the year (+€79,957)
- Current investments -€47,259
down €47,259 (-9.0%), from €525,000 to €477,741
- Tangible fixed assets -€42,411
down €42,411 (-26.3%), from €161,428 to €119,017
of which Furniture and vehicles: -€28,898
- Reserves -€314,857
down €314,857 (-48.8%), from €644,977 to €330,121
of which Distributable reserves: -€314,857
- Other debts +€290,043
up €290,043 (+312%), from €92,817 to €382,859
- Tax, wage and social debts -€38,714
down €38,714 (-61.4%), from €63,051 to €24,338
of which Taxes: -€29,511
- Trade debts +€28,918
up €28,918 (+19.3%), from €149,975 to €178,893
- Profit (loss) carried forward +€13,825
up €13,825 (+9,653%), from €143 to €13,968
- Staff costs -€4,557
down €4,557 (-2.8%), from €163,355 to €158,799
- Financial income +€3,602
up €3,602 (+36.2%), from €9,964 to €13,567
- Gross operating margin -€3,448
down €3,448 (-1.1%), from €311,235 to €307,787
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 | €977,770 | €956,973 | -€20,797 | -2.1% |
| Fixed assets | 21/28 | €161,577 | €119,166 | -€42,411 | -26.2% |
| Tangible fixed assets | 22/27 | €161,428 | €119,017 | -€42,411 | -26.3% |
| Land and buildings | 22 | €55,415 | €46,666 | -€8,749 | -15.8% |
| Plant, machinery and equipment | 23 | €23,109 | €18,345 | -€4,764 | -20.6% |
| Furniture and vehicles | 24 | €82,903 | €54,005 | -€28,898 | -34.9% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €816,193 | €837,808 | +€21,614 | +2.6% |
| Amounts receivable within one year | 40/41 | €153,180 | €158,228 | +€5,048 | +3.3% |
| Trade receivables | 40 | €146,650 | €149,151 | +€2,501 | +1.7% |
| Other amounts receivable | 41 | €6,530 | €9,078 | +€2,548 | +39.0% |
| Current investments | 50/53 | €525,000 | €477,741 | -€47,259 | -9.0% |
| Cash at bank and in hand | 54/58 | €134,096 | €199,611 | +€65,515 | +48.9% |
| Deferred charges and accrued income | 490/1 | €3,917 | €2,228 | -€1,689 | -43.1% |
| Total equity and liabilities | 10/49 | €977,770 | €956,973 | -€20,797 | -2.1% |
| Equity | 10/15 | €671,861 | €370,829 | -€301,032 | -44.8% |
| Contributions | 10/11 | €26,740 | €26,740 | = | 0.0% |
| Reserves | 13 | €644,977 | €330,121 | -€314,857 | -48.8% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Other | 1319 | €12,395 | €12,395 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,904 | €15,904 | = | 0.0% |
| Distributable reserves | 133 | €616,678 | €301,821 | -€314,857 | -51.1% |
| Profit (loss) carried forward | 14 | €143 | €13,968 | +€13,825 | +9,653% |
| Amounts payable | 17/49 | €305,909 | €586,144 | +€280,235 | +91.6% |
| Amounts payable within one year | 42/48 | €305,843 | €586,090 | +€280,247 | +91.6% |
| Trade debts | 44 | €149,975 | €178,893 | +€28,918 | +19.3% |
| Suppliers | 440/4 | €149,975 | €178,893 | +€28,918 | +19.3% |
| Taxes, remuneration and social security | 45 | €63,051 | €24,338 | -€38,714 | -61.4% |
| Taxes | 450/3 | €35,440 | €5,929 | -€29,511 | -83.3% |
| Remuneration and social security | 454/9 | €27,611 | €18,409 | -€9,203 | -33.3% |
| Other amounts payable | 47/48 | €92,817 | €382,859 | +€290,043 | +312% |
| Accrued charges and deferred income | 492/3 | €66 | €54 | -€12 | -18.2% |
| Non-recurring operating income | 76A | - | €9,050 | +€9,050 | |
| Remuneration, social security and pensions | 62 | €163,355 | €158,799 | -€4,557 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,268 | €42,411 | -€2,857 | -6.3% |
| Other operating charges | 640/8 | €4,197 | €4,159 | -€38 | -0.9% |
| Non-recurring operating charges | 66A | €7,608 | €916 | -€6,691 | -88.0% |
| Gross operating margin | 9900 | €311,235 | €307,787 | -€3,448 | -1.1% |
| Operating profit (loss) | 9901 | €90,808 | €101,502 | +€10,694 | +11.8% |
| Financial income | 75/76B | €9,964 | €13,567 | +€3,602 | +36.2% |
| Recurring financial income | 75 | €9,964 | €13,567 | +€3,602 | +36.2% |
| Financial charges | 65/66B | €318 | €113 | -€206 | -64.7% |
| Recurring financial charges | 65 | €318 | €113 | -€206 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | €100,454 | €114,956 | +€14,502 | +14.4% |
| Income taxes | 67/77 | €33,581 | €34,999 | +€1,418 | +4.2% |
| Profit (loss) for the period | 9904 | €66,873 | €79,957 | +€13,084 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,873 | €79,957 | +€13,084 | +19.6% |
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 25 October 2026 via checked.be.