Fiscatax: what changed
Two fiscal 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.
Fiscatax
Largest movements
- Cash +€11,746
up €11,746 (+75.9%), from €15,476 to €27,222
mainly Net result for the year (+€14,108) and Tax, wage and social debts (+€2,132)
- Receivables within one year -€1,794
down €1,794 (-8.6%), from €20,967 to €19,174
of which Trade receivables: -€7,068
- Profit (loss) carried forward +€12,719
up €12,719 (+95.9%), from €13,260 to €25,979
- Other debts -€3,177
down €3,177 (-17.9%), from €17,797 to €14,620
- Tax, wage and social debts +€2,132
new in 2025: €2,132
- Trade debts -€1,722
down €1,722 (-72.1%), from €2,387 to €665
- Gross operating margin -€16,246
down €16,246 (-46.4%), from €35,037 to €18,791
- Taxes -€3,166
down €3,166 (-43.9%), from €7,215 to €4,050
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.
Cash bridge derived
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 | €36,444 | €46,396 | +€9,953 | +27.3% |
| Current assets | 29/58 | €36,444 | €46,396 | +€9,953 | +27.3% |
| Amounts receivable within one year | 40/41 | €20,967 | €19,174 | -€1,794 | -8.6% |
| Trade receivables | 40 | €18,007 | €10,939 | -€7,068 | -39.3% |
| Other amounts receivable | 41 | €2,961 | €8,235 | +€5,275 | +178.1% |
| Cash at bank and in hand | 54/58 | €15,476 | €27,222 | +€11,746 | +75.9% |
| Total equity and liabilities | 10/49 | €36,444 | €46,396 | +€9,953 | +27.3% |
| Equity | 10/15 | €16,260 | €28,979 | +€12,719 | +78.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,260 | €25,979 | +€12,719 | +95.9% |
| Amounts payable | 17/49 | €20,184 | €17,417 | -€2,766 | -13.7% |
| Amounts payable within one year | 42/48 | €20,184 | €17,417 | -€2,766 | -13.7% |
| Trade debts | 44 | €2,387 | €665 | -€1,722 | -72.1% |
| Suppliers | 440/4 | €2,387 | €665 | -€1,722 | -72.1% |
| Taxes, remuneration and social security | 45 | - | €2,132 | +€2,132 | |
| Taxes | 450/3 | - | €2,132 | +€2,132 | |
| Other amounts payable | 47/48 | €17,797 | €14,620 | -€3,177 | -17.9% |
| Other operating charges | 640/8 | €387 | €548 | +€161 | +41.5% |
| Gross operating margin | 9900 | €35,037 | €18,791 | -€16,246 | -46.4% |
| Operating profit (loss) | 9901 | €34,649 | €18,242 | -€16,407 | -47.4% |
| Financial charges | 65/66B | €89 | €85 | -€3 | -3.5% |
| Recurring financial charges | 65 | €89 | €85 | -€3 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €34,561 | €18,157 | -€16,404 | -47.5% |
| Income taxes | 67/77 | €7,215 | €4,050 | -€3,166 | -43.9% |
| Profit (loss) for the period | 9904 | €27,346 | €14,108 | -€13,238 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,346 | €14,108 | -€13,238 | -48.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.