FISCOLEX Consulting & Services: 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.
FISCOLEX Consulting & Services
Largest movements
- Receivables within one year +€69,164
up €69,164 (+23.4%), from €295,469 to €364,634
of which Trade receivables: +€49,029
- Cash +€9,166
up €9,166 (+14.1%), from €65,120 to €74,286
mainly Trade debts (+€90,597) and Net result for the year (+€13,016)
- Tangible fixed assets -€8,491
down €8,491 (-45.8%), from €18,548 to €10,057
of which Furniture and vehicles: -€6,143
- Deferred charges and accrued income -€6,716
no longer reported in 2024 (was €6,716)
- Trade debts +€90,597
up €90,597 (+39.0%), from €232,272 to €322,869
- Other debts -€38,433
no longer reported in 2024 (was €38,433)
- Profit (loss) carried forward +€13,016
up €13,016 (+22.5%), from €57,774 to €70,790
- Taxes +€2,469
up €2,469 (+44.4%), from €5,562 to €8,031
- Gross operating margin +€1,954
up €1,954 (+2.5%), from €79,724 to €81,677
- Staff costs +€1,261
up €1,261 (+2.8%), from €45,163 to €46,424
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,743 | €451,866 | +€63,123 | +16.2% |
| Fixed assets | 21/28 | €21,438 | €12,947 | -€8,491 | -39.6% |
| Tangible fixed assets | 22/27 | €18,548 | €10,057 | -€8,491 | -45.8% |
| Land and buildings | 22 | €3,468 | €3,035 | -€434 | -12.5% |
| Plant, machinery and equipment | 23 | €1,544 | €1,030 | -€515 | -33.3% |
| Furniture and vehicles | 24 | €12,135 | €5,993 | -€6,143 | -50.6% |
| Other tangible fixed assets | 26 | €1,400 | - | -€1,400 | |
| Financial fixed assets | 28 | €2,890 | €2,890 | = | 0.0% |
| Current assets | 29/58 | €367,306 | €438,920 | +€71,614 | +19.5% |
| Amounts receivable within one year | 40/41 | €295,469 | €364,634 | +€69,164 | +23.4% |
| Trade receivables | 40 | €294,745 | €343,775 | +€49,029 | +16.6% |
| Other amounts receivable | 41 | €724 | €20,859 | +€20,135 | +2,781% |
| Cash at bank and in hand | 54/58 | €65,120 | €74,286 | +€9,166 | +14.1% |
| Deferred charges and accrued income | 490/1 | €6,716 | - | -€6,716 | |
| Total equity and liabilities | 10/49 | €388,743 | €451,866 | +€63,123 | +16.2% |
| Equity | 10/15 | €78,234 | €91,250 | +€13,016 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,774 | €70,790 | +€13,016 | +22.5% |
| Amounts payable | 17/49 | €310,509 | €360,616 | +€50,107 | +16.1% |
| Amounts payable after more than one year | 17 | €6,116 | €1,794 | -€4,322 | -70.7% |
| Financial debts | 170/4 | €6,116 | €1,794 | -€4,322 | -70.7% |
| Amounts payable within one year | 42/48 | €304,392 | €358,822 | +€54,429 | +17.9% |
| Financial debts | 43 | €6,701 | €4,961 | -€1,740 | -26.0% |
| Credit institutions | 430/8 | €5,135 | €4,961 | -€174 | -3.4% |
| Other loans | 439 | €1,566 | - | -€1,566 | |
| Trade debts | 44 | €232,272 | €322,869 | +€90,597 | +39.0% |
| Suppliers | 440/4 | €232,272 | €322,869 | +€90,597 | +39.0% |
| Taxes, remuneration and social security | 45 | €26,986 | €30,992 | +€4,006 | +14.8% |
| Taxes | 450/3 | €18,175 | €17,428 | -€747 | -4.1% |
| Remuneration and social security | 454/9 | €8,811 | €13,564 | +€4,753 | +53.9% |
| Other amounts payable | 47/48 | €38,433 | - | -€38,433 | |
| Remuneration, social security and pensions | 62 | €45,163 | €46,424 | +€1,261 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,199 | €8,491 | -€708 | -7.7% |
| Other operating charges | 640/8 | €3,649 | €3,723 | +€75 | +2.0% |
| Gross operating margin | 9900 | €79,724 | €81,677 | +€1,954 | +2.5% |
| Operating profit (loss) | 9901 | €21,713 | €23,039 | +€1,326 | +6.1% |
| Financial income | 75/76B | - | €503 | +€503 | |
| Recurring financial income | 75 | - | €503 | +€503 | |
| Financial charges | 65/66B | €2,640 | €2,495 | -€145 | -5.5% |
| Recurring financial charges | 65 | €2,640 | €2,495 | -€145 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €19,073 | €21,047 | +€1,974 | +10.4% |
| Income taxes | 67/77 | €5,562 | €8,031 | +€2,469 | +44.4% |
| Profit (loss) for the period | 9904 | €13,510 | €13,016 | -€495 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,510 | €13,016 | -€495 | -3.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.