Fischer Consulting: 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.
Fischer Consulting
Largest movements
- Cash +€120,090
up €120,090 (+69.1%), from €173,849 to €293,939
mainly Net result for the year (+€377,164) and Other debts (+€192,494)
- Receivables within one year -€45,876
down €45,876 (-34.3%), from €133,752 to €87,876
of which Other amounts receivable: -€104,992
- Tangible fixed assets +€41,967
up €41,967 (+811.4%), from €5,172 to €47,139
of which Furniture and vehicles: +€36,946
- Other debts +€192,494
up €192,494 (+99.4%), from €193,573 to €386,067
- Accrued charges and deferred income -€87,440
no longer reported in 2025 (was €87,440)
- Tax, wage and social debts +€16,093
up €16,093 (+351.0%), from €4,585 to €20,677
- Gross operating margin +€250,610
up €250,610 (+100.7%), from €248,991 to €499,602
- Taxes +€62,591
up €62,591 (+108.4%), from €57,740 to €120,331
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 | €312,945 | €431,712 | +€118,767 | +38.0% |
| Fixed assets | 21/28 | €5,172 | €47,139 | +€41,967 | +811.4% |
| Tangible fixed assets | 22/27 | €5,172 | €47,139 | +€41,967 | +811.4% |
| Plant, machinery and equipment | 23 | - | €6,085 | +€6,085 | |
| Furniture and vehicles | 24 | €1,092 | €38,039 | +€36,946 | +3382.2% |
| Other tangible fixed assets | 26 | €4,080 | €3,015 | -€1,064 | -26.1% |
| Current assets | 29/58 | €307,773 | €384,573 | +€76,800 | +25.0% |
| Amounts receivable within one year | 40/41 | €133,752 | €87,876 | -€45,876 | -34.3% |
| Trade receivables | 40 | - | €59,116 | +€59,116 | |
| Other amounts receivable | 41 | €133,752 | €28,760 | -€104,992 | -78.5% |
| Cash at bank and in hand | 54/58 | €173,849 | €293,939 | +€120,090 | +69.1% |
| Deferred charges and accrued income | 490/1 | €172 | €2,758 | +€2,586 | +1504.6% |
| Total equity and liabilities | 10/49 | €312,945 | €431,712 | +€118,767 | +38.0% |
| Equity | 10/15 | €24,312 | €24,312 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,712 | €5,712 | = | 0.0% |
| Distributable reserves | 133 | €5,712 | €5,712 | = | 0.0% |
| Amounts payable | 17/49 | €288,633 | €407,400 | +€118,767 | +41.1% |
| Amounts payable within one year | 42/48 | €201,193 | €407,400 | +€206,207 | +102.5% |
| Trade debts | 44 | €3,035 | €655 | -€2,380 | -78.4% |
| Suppliers | 440/4 | €3,035 | €655 | -€2,380 | -78.4% |
| Taxes, remuneration and social security | 45 | €4,585 | €20,677 | +€16,093 | +351.0% |
| Taxes | 450/3 | €4,585 | €20,677 | +€16,093 | +351.0% |
| Other amounts payable | 47/48 | €193,573 | €386,067 | +€192,494 | +99.4% |
| Accrued charges and deferred income | 492/3 | €87,440 | - | -€87,440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,232 | €7,654 | +€4,422 | +136.9% |
| Other operating charges | 640/8 | €387 | €575 | +€188 | +48.4% |
| Gross operating margin | 9900 | €248,991 | €499,602 | +€250,610 | +100.7% |
| Operating profit (loss) | 9901 | €245,372 | €491,372 | +€246,000 | +100.3% |
| Financial income | 75/76B | €4,992 | €6,468 | +€1,476 | +29.6% |
| Recurring financial income | 75 | €4,992 | €6,468 | +€1,476 | +29.6% |
| Financial charges | 65/66B | €235 | €345 | +€110 | +46.9% |
| Recurring financial charges | 65 | €235 | €345 | +€110 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | €250,129 | €497,495 | +€247,366 | +98.9% |
| Income taxes | 67/77 | €57,740 | €120,331 | +€62,591 | +108.4% |
| Profit (loss) for the period | 9904 | €192,389 | €377,164 | +€184,775 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €192,389 | €377,164 | +€184,775 | +96.0% |
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 8 October 2026 via checked.be.